THE PENALTY OF TAX AMNESTY IN INDONESIA (FROM THE PERSPECTIVE OF TAX EXPIRY)

The increase of transparency in global financial sector and automatic exchange of information makes many countries around the world establish tax amnesty program, including United States, Australia, Russia, and Indonesia. On July 1, 2016 the Indonesian government issued Law number 11 of 2016 concern...

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Bibliographic Details
Main Authors: Arifin HALIM, SUDARSONO, Tunggul Anshari SETIA NEGARA, Heru R. HADI
Format: Article
Language:English
Published: Technopress 2020-12-01
Series:Journal of Public Administration, Finance and Law
Subjects:
Online Access:http://www.jopafl.com/uploads/issue18/THE_PENALTY_OF_TAX_AMNESTY_IN_INDONESIA.pdf