TY - JOUR AU - Claudia Permatasari Simanjuntak, AU - Indrawati, PY - 2020/12/08 Y2 - 2024/03/28 TI - ENFORCEMENT OF TAX LAW IMPLIED IN TAX AMNESTY JF - PalArch's Journal of Archaeology of Egypt / Egyptology JA - J Arch.Egyptol VL - 17 IS - 3 SE - DO - 10.48080/jae.v17i3.943 UR - https://archives.palarch.nl/index.php/jae/article/view/943 SP - 1944- 1950 AB - <p>Tax amnesty program initiated by the Ministry of Finance through the Director General of<br>Taxes brings huge benefits to the country's income in the tax sector. Hence, there was a<br>tendency that tax amnesty could potentially provide benefits for taxpayers to commit<br>corruption, money laundering, and other violations that could harm the country. The purpose<br>of this research to find out how the authority of the tax authorities in tax law enforcement<br>Indonesia after the enactment of tax amnesty and knowing the supervision after the enactment<br>of tax amnesty. This study used the type of doctrinal research by providing a systematic<br>explanation of the legal rules governing in this case the amnesty program. The approach used<br>in this study was the statute approach and the conceptual approach. The authority of the tax<br>authorities in conducting tax law enforcement after the implementation of the tax amnesty<br>program is still valid for taxpayers who commit violations such as mistakes or errors in writing<br>the tax return as well as providing false data in the tax return. All taxpayer's assets must be kept<br>secret or protected by the tax authorities or the state in accordance with applicable laws and<br>regulations. The existence of a tax amnesty program is not merely only a means of the<br>government in increasing tax revenue, but also as a means to enforce the law in its<br>implementation practices which are binding both in terms of the tax authorities and from the<br>side of the taxpayer.</p> ER -