THE IMPORTANCE OF TAX AMNESTY POLICY IN EFFORTS TO OVERCOME TAX EVASION IN INDONESIA

Fundamental problems of taxation in Indonesia is a low tax ratio and management of the tax systemhas not been well ordered, especially the handling of the tax evaders. Tax amnesty policy is presentas one of the solutions of the problems of taxation and is part of the tax reform. There are pros andco...

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Bibliographic Details
Main Author: Imas Sholihah
Format: Article
Language:English
Published: Jenderal Soedirman University 2017-02-01
Series:Journal of Dinamika Hukum
Online Access:http://dinamikahukum.fh.unsoed.ac.id/index.php/JDH/article/view/598