Risk Analysis For The Aftereffect Of Indonesia’s Tax Amnesty Program

  • Suparna Wijaya,Monday Kristianto,M. Samsu Dhuha,

Abstract

The tax amnesty program is the policy launched by Directorate General of Taxation (DGT) in 2016.
One of the provisions of the tax amnesty program is that taxpayers participating in this program were not
permitted to compensate for the overpayment of value-added tax from December 2015 to January 2016. The
taxpayers were also not permitted to compensate fiscal loss for the 2015 and previous fiscal years to the
2016 tax year. If the taxpayers have already made compensation, the taxpayers will be required to correct
their Tax Returns. This study aims to analyze the provisions of correction, the background of correction due
to compensation, the reason for taxpayers not making corrections, the impact for taxpayers and DGT, as
well as actions that can be taken by DGT. The study was conducted using descriptive qualitative methods.
This research is important because the expiration date of the issuance of the tax assessment for the January
2016 tax period will end in January 2021. While the expiration date of the 2016 tax year is at the end of the
2021 tax year. The results of the study show that the background of the correction due to compensation is a
form of justice (lead feedback), mutual understanding, and voluntary compliance, taxpayers are not allowed
to make compensation. Therefore, taxpayers who have made compensation must correct their Tax Returns.
Because the Tax Amnesty Law does not regulate the provisions of the procedure for correcting tax return,
the provisions in the Taxation General Provisions and Procedures Law are used as legal references. The
short-term impact of not correcting the Tax Return is an error in reporting the Tax Return in the next Tax
Period or Fiscal Year. Actions that can be done by DGT include the issuance of appeal letters, the issuance
of Notice of Tax Collection, the examination of concrete data, and risk analysis proposal.

Published
2020-05-20
How to Cite
Suparna Wijaya,Monday Kristianto,M. Samsu Dhuha,. (2020). Risk Analysis For The Aftereffect Of Indonesia’s Tax Amnesty Program. International Journal of Advanced Science and Technology, 29(7), 2888-2901. Retrieved from http://sersc.org/journals/index.php/IJAST/article/view/18182
Section
Articles