Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Law, Poliitic and Humanities
Fery Nur Saputra
University of Pelita Bangsa
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Legal Justice in the Regulation and Implementation of Tax Amnesty for Compliant Taxpayers in Indonesia Fery Nur Saputra; Nining Yurista Prawitasari
Journal of Law, Politic and Humanities Vol. 6 No. 5 (2026): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v6i5.3692

Abstract

Tax Amnesty is a fiscal policy designed to increase state revenue, improve taxpayer compliance, and strengthen the national tax administration system. However, previous studies have primarily evaluated Tax Amnesty from the perspectives of revenue enhancement, tax compliance, and tax morale, while limited attention has been given to legal justice for compliant taxpayers. This study aims to analyze the regulation and implementation of Tax Amnesty in Indonesian tax law from the perspective of the principle of legal justice for compliant taxpayers. The research employs a normative legal method using statutory and conceptual approaches. Legal materials were collected through library research and analyzed qualitatively. The findings indicate that Tax Amnesty has a clear legal basis and contributes to tax administration reform and voluntary disclosure of assets. Nevertheless, its implementation has not fully accommodated legal justice because legal protection and proportional appreciation for compliant taxpayers remain insufficiently regulated. The novelty of this study lies in proposing that the success of Tax Amnesty should not only be measured by fiscal outcomes and taxpayer compliance but also by the balance between legal certainty, legal justice, and legal protection for compliant taxpayers. This perspective contributes to the development of a more equitable and sustainable tax policy framework in Indonesia.
Co-Authors Nining Yurista Prawitasari