Jurnal Bisnis Terapan
Vol. 2 No. 02 (2018): Jurnal Bisnis Terapan

MITIGASI RISIKO PERPAJAKAN MELALUI PENGAMPUNAN PAJAK PADA WAJIB PAJAK ORANG PRIBADI

Bayu Sarjono (Dosen Program Studi Perpajakan, Politeknik Ubaya, Surabaya)



Article Info

Publish Date
30 Dec 2018

Abstract

Tax is one of the major source of Indonesia state revenue to develop the country but the realization of tax revenues has not reached the target. One of the efforts made by the government in increasing tax revenues through tax amnesty programs. For example, Taxpayer A (individual tax payer) follows tax amnesty because there are still unreported assets that are found inside and outside the country by redemption payment. The benefits of following tax annesty programs are to mitigate tax risk by obtaining a remission of taxes, could eliminate tax penalties, and not being subject to criminal sanctions in the taxation. Taxpayers A (individual tax payer) has the obligation to declare of their offshore assets periodically for three years since the Statement Letter on tax amnesty issued.

Copyrights © 2018






Journal Info

Abbrev

JIBT

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Bisnis Terapan (JBT) diterbitkan oleh Politeknik Ubaya, Surabaya. Jurnal ini terbit 2 (dua) kali setahun, setiap bulan Februari dan Agustus. Jurnal JBT versi Online terbit pertama kali bulan Agustus 2017. Jurnal Bisnis Terapan (JBT) adalah Jurnal Ilmiah berlingkup Nasional. Jurnal ini memuat ...