PENGAMPUNAN PAJAK DALAM PERSPEKTIF KEADILAN

Abstract

Tax amnesty will be able to increase investment as expected by the government in an effort
to increase economic growth, moreover at this time the tax ratio shows a low number as
proof that there are still many taxpayers who do not / have not implemented their rights and
obligations in accordance with legislation -invitation. Tax amnesty in the form of tax debt
exemption along with sanctions raises legal issues, how is the concept of tax amnesty in
relation to justice as an effort to develop tax law. This research was conducted with a
normative juridical approach. Therefore the main data used is secondary data in the form of
laws and regulations. Data analysis was carried out qualitatively. Based on the results of the
study, vertical and horizontal justice in tax imposition is not sufficient when applied in tax
amnesty. In tax amnesty that is more highlighted is justice which brings benefits to society
and the state. The suggestion of using the tax amnesty model in the form of exemption from
the obligation to pay tax debt that was previously not paid and the exemption from imposition
of sanctions must be followed by strict law enforcement after forgiveness by prioritizing
administrative legal instruments.