Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen
Vol 12, No 2 (2016)

Pengampunan pajak (tax amnesty) sebagai upaya optimalisasi fungsi pajak

Kusuma, Agus Iwan (Unknown)

Article Info

Publish Date
27 Oct 2016

Abstract

Tax Amnesty program could be obtain additional state revenues from taxes due to the addition of the object and new tax payer that has not previously been identified, it calls as budgetary function of tax. Apart from that, tax amnesty is also intended to increase the compliance of the taxpayer, the objectives to be achieved by the tax amnesty could be categorized as a regulatory function. On Redistribution and democracy function, tax collected on the tax amnesty program will be used to provide public goods and services. Keyword: Tax amnesty; Budgetary; Regulatory; Redistribution; Democracy; TaxPayer

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Journal Info
Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen
Website

Abbrev

INOVASI

Publisher

Universitas Mulawarman

Subject

Economics, Econometrics & Finance Other

Description

INOVASI: Jurnal ekonomi, keuangan dan manajemenis a scientific journal in the field of economics and management published twice a year (in April & ...