MITIGASI RISIKO PERPAJAKAN MELALUI PENGAMPUNAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI

Sarjono, Bayu (2018) MITIGASI RISIKO PERPAJAKAN MELALUI PENGAMPUNAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI. Jurnal Bisnis Terapan, 02 (02). pp. 201-210. ISSN (p) 2580-4928, e-ISSN 2597-4157

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Abstract

Tax is one of the major source of Indonesia state revenue to develop the country but the realization of tax revenues has not reached the target. One of the efforts made by the government in increasing tax revenues through tax amnesty programs. For example, Taxpayer A (individual tax payer) follows tax amnesty because there are still unreported assets that are found inside and outside the country by redemption payment. The benefits of following tax annesty programs are to mitigate tax risk by obtaining a remission of taxes, could eliminate tax penalties, and not being subject to criminal sanctions in the taxation. Taxpayers A (individual tax payer) has the obligation to declare of their offshore assets periodically for three years since the Statement Letter on tax amnesty issued. Keywords : Tax amnesty, mitigate tax risk, individual tax payer

Item Type: Article
Uncontrolled Keywords: Tax amnesty, mitigate tax risk, individual tax payer
Subjects: H Social Sciences > HG Finance
Divisions: Polytechnic > Diploma in Tax Accounting
Depositing User: BAYU SARJONO
Date Deposited: 29 Jan 2019 03:56
Last Modified: 29 Jan 2019 04:04
URI: http://repository.ubaya.ac.id/id/eprint/34238

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