ANALISIS TERHADAP KEBIJAKAN PENGAMPUNAN PAJAK DALAM INVESTASI Di INDONESIA

S. Endang Prasetyawati

Abstract


tax amnesty (tax amnesty) will be able to increase investment as expected by the
government in an effort to increase economic growth, especially at this time the tax
ratio shows a low number as evidence that there are still many taxpayers who do not /
have not exercised their rights & obligations in accordance with laws and regulations. -
invitation. The problem in this research is how the government policy in providing tax
amnesty in investment in Indonesia. This study uses a normative juridical approach and
an empirical approach. Data collection techniques are carried out by literature study and
field studies. The data are then analyzed and discussed qualitatively. Based on the
research results, regulatory inaccuracy, both in substance and in the form of legislation,
will weaken the principle of legality, tax amnesty does not automatically increase state
revenue, likewise tax amnesty does not automatically increase investment. Tax amnesty
as an incentive needs policy support from other sectors so as to create the expected
investment climate. Vertical and horizontal justice in tax imposition is insufficient when
applied to tax amnesty. In tax amnesty, justice that brings benefits to society and the
state should be emphasized.


Keywords


Policy, Tax Amnesty, Investment

Full Text:

PDF

References


A. BUKU

Abdul Asri Harahap, Perhitungan tax ratio di Indonesia adalah berdasarkan perhitungan

penerimaan dari PPH, PPN, PPn, BM, PBB, BPHTB, Bea Materai, Cukai, Bea

Masuk dan Pajak Ekspor. Hidayat Amir Abdul Azis dan Rangga Satyanegara,

Indikator Ekonomi Edisi September 2006.

A.F. Elly Erawaty dan J.S. Badudu, dikutip dari Sentosa Sembiring, Hukum Investasi.

Nuansa Aulia Bandung, 2007

Bryan A. Gerner, Black Law Dictionary, seventh edition, 1999.

Dhaniswara K. Harjono, Hukum Penanaman Modal, PT Raja Garfindo Persada, Jakarta,

James Alm. Tax Policy Analysis : The Introduction of a Russian Tax Amnesty, Georgia

State University, International Studies Program, Working Paper, October 1998

Jimly Asshiddiqie, Pokok-Pokok Hukum Tata Negara Indonesia Pasca Reformasi, PT

Bhuana Ilmu Populer, Jakarta, 2007.

Tulus Tambunan, Iklim Investasi di Indonesia, Masalah, Tantangan dan Potensi,

download, Januari 2008.

B. PERATURAN PERUNDANG-UNDANGAN

Undang-Undang Nomor : 11/Drt/1954, amnesti merupakan penghapusan akibat hukum

dari orang-orang yang melakukan tindak pidana, yang diberikan oleh Presiden.

Undang-Undang No. 1 Tahun 1967 jo Undang-Undang No. 11 Tahun 1970 Tentang

Penanaman Modal Asing (PMA)

Undang-Undang No. 6 Tahun 1968 jo Undang-Undang No. 12 Tahun 1970 Tentang

Penanaman Modal Dalam Negeri.

Undang-Undang No. 25 Tahun 2007 Tentang Penanaman Modal.

Undang-Undang No. 16 Tahun 2000 Tentang Ketentuan Umum dan Tata Cara

Perpajakan

UU No. 10 Tahun 2004 Tentang Pembentukan Peraturan Perundang-undangan

Keputusan Presiden No. 26 Tahun 1984 tentang Pengampunan Pajak.

C. SUMBER LAIN

Armida Alisyahbana, Insentif Pajak Sebagai Daya Tarik Investasi di Indonesia,

Makalah dalam Seminar Perpajakan, kerja sama Tax Center Unpad dengan

Direktorat Jenderal Pajak, Bandung, 6 September 2007.

Erwin Silitonga, Ekonomi Bawah Tanah, Pengampunan Pajak dan Referendum,

Makalah dalam Acara Dies Natalis Fakultas Ekonomi Unpar ke 31, Bandung 1

Februari 2006.

Berita Pajak, Majalah Direktorat Jenderal Pajak Departemen Keuangan RI, edisi 15

Juni 2005.

Ida Bagus Rahmadi, Kerangka Hukum & Kebijakan Investasi Langsung di Indonesia,

Ghalia, Indonesia. Bogor. 2006.

Webster New Twentieth Century Dictionary, Edisi Kedua, Dikutip dari Ifdhal Kasim.

Menghadapi Masa Lalu : Mengapa Amnesti, dalam Majalah Lembaga Studi dan

Advokasi Masyarakat (ELSAM), No. 2 Tahun I, Agustus 2000, Jakarta.

Kertas Kerja IMF dengan judul Economic and Political Determinants of Tax Amnesties

in the U.S. States, September 2006, Hlm. 1.

Muhamad S. Hidayat, Media Indonesia,


Refbacks

  • There are currently no refbacks.