Name

: Muhammad Yoni Masyardi

Class

: ES 1

NIM : 1540200118

TAX AMNESTY
Currently in Indonesia already enacted tax amnesty or a tax amnesty. The tax amnesty,

though he never applied to 1984 and 2004. But when it experienced a failure because there
was interesting as well as law enforcement does not give more support. After the enactment
of policies that would certainly give most of the benefits that could be felt up to the
Indonesian economy. The longer the Indonesian economy is certainly getting better and more
prosperous added. Below is a description about tax amnesty from start understanding,
policies to avail of the tax amnesty:

1. Understanding Tax Amnesty

Tax amnesty or a tax amnesty is forgiveness or reduction of taxes on property owned
by the company that will soon be regulated in the Law on National Forgiveness. Matters
relating to the draft law said if the tax amnesty is the elimination of withholding taxes, the
elimination of tax administration sanction, the elimination of criminal sanctions in the area of
taxation, as well as certain criminal sanctions are required to pay the ransom. The tax
amnesty object is not only stored abroad, but also from within the country that the report was
not given correctly.

2.Tax Amnesty Policy

On the tax amnesty, there are some policies pardon or amnesty different divided into 3
periods. In the first period if the reporting period October to December 2015, the rate charged
on the whole property is a mandatory 3%. If the reported tax period from July to December
2016 will be taxed at 8 %.

In the tax amnesty, the Directorate General of Taxation Ministry of Finance has the
slogan "revealed, redeem and relieved".

Revealed (Ungkap)
Revealed is a statement from the taxpayer to continue to report the entire wealth, both
tangible and intangible, whether movable or immovable, either used for business and not for
businesses, within and / or outside the country, which has not reported final greetings Annual
Income Tax Return. Not to reporting such of property may be due to negligence or
circumstances beyond the control experienced by taxpayer so the column wealth and debt in
the annual Income tax return has not been charged with correctly, completely and clear.

Redeem (Tebus)
Redeem is a payment of money to the state treasury to get a tax amnesty in the form
of a waifer of the State to collect taxes that should have been due the wealth disclosures made
by the taxpayer to the Directorate General of Taxation. Money ransom on tax amnesty
calculated by diverting fare money ransom rated net assets which have been revealed by the
taxpayer.

Relieved (Lega)
Relieved is a feeling that will overshadow the taxpayer when they have taken
advantage of tax forgiveness. With the receipt of forgiveness tax payer will get to the removal
of tax which would have owed sanction tax administration, and criminal sanctions in the field
of taxation for the tax obligations before December 31, 2015.