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INDONESIA’S TAX AMNESTY LAW BASED ON THE PERSPECTIVE OF THE LAW AS AN ALLOCATIVE SYSTEM

Yustisia · Vol. 5 No. 3 (2016) · hlm. 509–527

DOI
10.20961/yustisia.v5i3.8788
ISSN
2549-0907, 0852-0941
Terbit
2016-12-28
Penerbit
Faculty of Law, Universitas Sebelas Maret
Bahasa
eng
Lisensi
creativecommons.org/licenses/by/4.0/

Abstrak

AbstractThis study aimed to evaluate academic on Law Number 11 of 2016 on the Tax Amnesty as the law as an allocative system approach as presented Lawrance M. Friedman. This study uses a normative approach. The results showed that the Law on Tax Amnesty academically has fulfilled the legal criteria for allocative as intended by Friedman. Tax Amnesty Program is the elimination of the tax owed should not sanction tax administration and criminal sanctions in the area of taxation by way of uncovering treasures and pay the ransom. Tax amnesty aimed to increase tax revenues in the State Budget, which is expected to be more sustainable State Budget to finance development programs for the welfare of all the people of Indonesia.

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  • State University of Semarang
  • Sekolah Tinggi Ilmu Tarbiyah Fatahillah
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Rekan penulisOrganisasiArtikel bersama
Tommy SoenyotoAfiliasi tidak diketahui2
Akromi HanifAfiliasi tidak diketahui1
Rahmawan Adi Wismoyo Rahmawan Adi WismoyoAfiliasi tidak diketahui1
Bambang PriyonoAfiliasi tidak diketahui1
Wahyu Ragil KurniawanState University of Semarang1
Agus PujiantoState University of Semarang1
Alfan Rizki DiantoAfiliasi tidak diketahui1
Agung WahyudiState University of Semarang1
Tri RustiadiState University of Semarang1
Rizki NovendriAfiliasi tidak diketahui1
Isnaeni MahmudahAfiliasi tidak diketahui1
Andrean Denni PradantoAfiliasi tidak diketahui1
Ahmad Naufal AminAfiliasi tidak diketahui1
Rynda Naashehatul HaqAfiliasi tidak diketahui1
Syifana AuliaAfiliasi tidak diketahui1
Nadiya Arawinda AndarAfiliasi tidak diketahui1
Adi SAfiliasi tidak diketahui1
Bhayu BilliandriAfiliasi tidak diketahui1
Adiska Rani Ditya CandraAfiliasi tidak diketahui1
Sri Indah IhsaniAfiliasi tidak diketahui1
Made Bang Redy UtamaAfiliasi tidak diketahui1
Wahyu NingsihSekolah Tinggi Ilmu Tarbiyah Fatahillah1
Ahmad Abdul RaisAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://jurnal.uns.ac.id/yustisia/oai, pertama di-harvest 10 Nov 2026, terakhir terlihat 10 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">INDONESIA’S TAX AMNESTY LAW BASED ON THE PERSPECTIVE OF  THE LAW AS AN ALLOCATIVE SYSTEM</dc:title>
	<dc:creator>Darmawan, Agus</dc:creator>
	<dc:subject xml:lang="en-US">law, allocative system, and tax amnesty.</dc:subject>
	<dc:description xml:lang="en-US">AbstractThis study aimed to evaluate academic on Law Number 11 of 2016 on the Tax Amnesty as the law as an allocative system approach as presented Lawrance M. Friedman. This study uses a normative approach. The results showed that the Law on Tax Amnesty academically has fulfilled the legal criteria for allocative as intended by Friedman. Tax Amnesty Program is the elimination of the tax owed should not sanction tax administration and criminal sanctions in the area of taxation by way of uncovering treasures and pay the ransom. Tax amnesty aimed to increase tax revenues in the State Budget, which is expected to be more sustainable State Budget to finance development programs for the welfare of all the people of Indonesia.</dc:description>
	<dc:publisher xml:lang="en-US">Faculty of Law, Universitas Sebelas Maret</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2016-12-28</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US"></dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://jurnal.uns.ac.id/yustisia/article/view/8788</dc:identifier>
	<dc:identifier>10.20961/yustisia.v5i3.8788</dc:identifier>
	<dc:source xml:lang="en-US">Yustisia; Vol 5, No 3: December 2016; 509-527</dc:source>
	<dc:source>2549-0907</dc:source>
	<dc:source>0852-0941</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://jurnal.uns.ac.id/yustisia/article/view/8788/7870</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 Agus Darmawan</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by/4.0/</dc:rights>
</oai_dc:dc>