Journal of Indonesian Legal Studies
Vol 1 No 1 (2016): The Establishment of Indonesian Legal Concept

Provision of Elimination of Tax Administrative Sanctions in Indonesia on 2008 and 2015 Case: Establishment of Tax Law

Anggia, Putri (Unknown)

Article Info

Publish Date
15 Aug 2017

Abstract

Elimination of administrative sanctions or Sunset Policy on 2008 intended to achieve the target of tax revenue and to strengthen the data base by providing incentives in the form of taxation, was not done due diligence measures. Removal of administrative sanctions in 2015 was motivated by the goal of achieving the target of tax revenue and more specific purpose, namely as a continuation next year, the year of law enforcement. Removal of Administrative Sanction was not in accordance with the theory of devotion. Implementation of the elimination of administrative sanction give leeway to the taxpayer to foster a sense of obligation to pay taxes, so it tends to keep the runway taxation in the theory of filial piety.

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Journal Info
Journal of Indonesian Legal Studies
Website

Abbrev

jils

Publisher

Universitas Negeri Semarang

Subject

Law, Crime, Criminology & Criminal Justice

Description

LEGAL scholars have been discussing two important roles of law: social control and social engineering. As a social control, law is designed and introduced to control the behaviours of society members in accordance with particular values and norms agreed upon by the community. In this context, the ...