ENFORCEMENT OF TAX LAW IMPLIED IN TAX AMNESTY

Abstract

Tax amnesty program initiated by the Ministry of Finance through the Director General of
Taxes brings huge benefits to the country's income in the tax sector. Hence, there was a
tendency that tax amnesty could potentially provide benefits for taxpayers to commit
corruption, money laundering, and other violations that could harm the country. The purpose
of this research to find out how the authority of the tax authorities in tax law enforcement
Indonesia after the enactment of tax amnesty and knowing the supervision after the enactment
of tax amnesty. This study used the type of doctrinal research by providing a systematic
explanation of the legal rules governing in this case the amnesty program. The approach used
in this study was the statute approach and the conceptual approach. The authority of the tax
authorities in conducting tax law enforcement after the implementation of the tax amnesty
program is still valid for taxpayers who commit violations such as mistakes or errors in writing
the tax return as well as providing false data in the tax return. All taxpayer's assets must be kept
secret or protected by the tax authorities or the state in accordance with applicable laws and
regulations. The existence of a tax amnesty program is not merely only a means of the
government in increasing tax revenue, but also as a means to enforce the law in its
implementation practices which are binding both in terms of the tax authorities and from the
side of the taxpayer.