文章基本信息

标题：INDONESIA’S TAX AMNESTY LAW BASED ON THE PERSPECTIVE OF THE LAW AS AN ALLOCATIVE SYSTEM
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作者：Agus Darmawan
期刊名称：Yustisia
印刷版ISSN：0852-0941
电子版ISSN：2549-0907
出版年度：2016
卷号：5
期号：3
页码：509-527
DOI：10.20961/yustisia.v5i3.8788
出版社：Faculty of Law, Universitas Sebelas Maret
摘要：This study aimed to evaluate academic on Law Number 11 of 2016 on the Tax Amnesty as the law as an allocative system approach as presented Lawrance M. Friedman. This study uses a normative approach. The results showed that the Law on Tax Amnesty academically has fulfilled the legal criteria for allocative as intended by Friedman. Tax Amnesty Program is the elimination of the tax owed should not sanction tax administration and criminal sanctions in the area of taxation by way of uncovering treasures and pay the ransom. Tax amnesty aimed to increase tax revenues in the State Budget, which is expected to be more sustainable State Budget to finance development programs for the welfare of all the people of Indonesia.
其他摘要：Abstract This study aimed to evaluate academic on Law Number 11 of 2016 on the Tax Amnesty as the law as an allocative system approach as presented Lawrance M. Friedman. This study uses a normative approach. The results showed that the Law on Tax Amnesty academically has fulfilled the legal criteria for allocative as intended by Friedman. Tax Amnesty Program is the elimination of the tax owed should not sanction tax administration and criminal sanctions in the area of taxation by way of uncovering treasures and pay the ransom. Tax amnesty aimed to increase tax revenues in the State Budget, which is expected to be more sustainable State Budget to finance development programs for the welfare of all the people of Indonesia.
关键词：law; allocative system; and tax amnesty.