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Pengaruh Asas Kerahasiaan Data dan Informasi Wajib Pajak Pada Pengampunan Pajak (Tax Amnesty) Terhadap Penegak Hukum di Indonesia

Indonesian State Law Review (ISLRev) · Vol. 2 No. 1 (2019) · hlm. 68–87

DOI
10.15294/islrev.v2i1.22983
ISSN
2654-8763, 2654-3125
Terbit
2019-10-29
Penerbit
Universitas Negeri Semarang
Bahasa
eng
Lisensi
creativecommons.org/licenses/by/4.0

Abstrak

The purpose of this article is to find out the implementation and issues of confidentiality principle in Act No. 11 of 2016 concerning Tax Amnesty and to determine the effect of the principle of confidentiality of data and information on taxpayers in Act No 11 of 2016 concerning Tax Amnesty for law enforcement in Indonesia. The principle of confidentiality in Tax Amnesty provides a potential moral hazard. A moral hazard occurs because of the opportunities that enable these actions to materialize. Opportunities for Fiscus and Taxpayers to meet in person. This has the potential to cause a gray area between the Taxpayer and the Fiscus which can cause a moral hazard to the Taxpayer. The authority of the Fiscus is prone to be misused so that it can lead to several criminal actions that can be carried out, namely embezzlement or corruption that can harm the country's finances. When the crime occurs at a Tax Amnesty Taxpayer, it will be difficult to enforce the law because the data and information sourced from the Statement and the attachments that are administered cannot be used as a basis for investigation, investigation, and/or criminal prosecution of the Taxpayer cannot be used as a basic investigation, investigation and/or criminal prosecution of taxpayers.

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  • State University of Semarang
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Rekan penulisOrganisasiArtikel bersama
Wahyu DwiantoAfiliasi tidak diketahui5
Danang Sudarwoko AdiAfiliasi tidak diketahui4
Rodiyah RodiyahAfiliasi tidak diketahui3
Muhammad Azil MaskurAfiliasi tidak diketahui3
Yusup AminAfiliasi tidak diketahui3
Indah LutfiyaAfiliasi tidak diketahui3
Winarsih WinarsihState University of Semarang2
Mutmainah Nur QoiriAfiliasi tidak diketahui2
Rini FidiyaniAfiliasi tidak diketahui2
Destika Santi Putri SarfitriAfiliasi tidak diketahui2
Jamaluddin Jamal MuhsenAfiliasi tidak diketahui2
Indah Sri UtariAfiliasi tidak diketahui2
Diandra Preludio RamadaAfiliasi tidak diketahui2
Putri Balqis Nuril HakimAfiliasi tidak diketahui2
Ahmad Gelora MahardikaAfiliasi tidak diketahui2
Ali MasyharAfiliasi tidak diketahui2
Fitriani AbdiAfiliasi tidak diketahui2
Salman AlfarisiAfiliasi tidak diketahui2
Bayangsari WedhatamiAfiliasi tidak diketahui2
Cindy Ayu PrasasiAfiliasi tidak diketahui2
Dwi Ajias PramasariAfiliasi tidak diketahui2
Titi KalimaAfiliasi tidak diketahui2
Rohmah PariAfiliasi tidak diketahui2
DjarwantoAfiliasi tidak diketahui2
Listya Mustika DewiAfiliasi tidak diketahui2
Raden Gunawan Hadi RahmantoAfiliasi tidak diketahui2
Dyah Ayu AgustiningrumAfiliasi tidak diketahui2
Imran Arra’d SofiantoAfiliasi tidak diketahui2
Adik BahanawanAfiliasi tidak diketahui2
Dimas TriwibowoAfiliasi tidak diketahui2
Teguh DarmawanAfiliasi tidak diketahui2
Martitah MartitahState University of Semarang1
Eko MukmintoState University of Semarang1
Bayangsari WedhatamiState University of Semarang1
Danu IbrahimAfiliasi tidak diketahui1
Julinar Tyara Maharani PasaribuAfiliasi tidak diketahui1
Aqila Acyuta EndrosavaAfiliasi tidak diketahui1
Ubaidillah KamalAfiliasi tidak diketahui1
Nizamuddin AliasAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/journals/islrev/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">Pengaruh Asas Kerahasiaan Data dan Informasi Wajib Pajak Pada Pengampunan Pajak (Tax Amnesty) Terhadap Penegak Hukum di Indonesia</dc:title>
	<dc:creator xml:lang="en">Ratih Damayanti</dc:creator>
	<dc:subject xml:lang="en">Tax law</dc:subject>
	<dc:subject xml:lang="en">Secrecy Principle</dc:subject>
	<dc:subject xml:lang="en">Tax Amnesty</dc:subject>
	<dc:subject xml:lang="en">Taxpayer Information</dc:subject>
	<dc:description xml:lang="en">The purpose of this article is to find out the implementation and issues of confidentiality principle in Act No. 11 of 2016 concerning Tax Amnesty and to determine the effect of the principle of confidentiality of data and information on taxpayers in Act No 11 of 2016 concerning Tax Amnesty for law enforcement in Indonesia. The principle of confidentiality in Tax Amnesty provides a potential moral hazard. A moral hazard occurs because of the opportunities that enable these actions to materialize. Opportunities for Fiscus and Taxpayers to meet in person. This has the potential to cause a gray area between the Taxpayer and the Fiscus which can cause a moral hazard to the Taxpayer. The authority of the Fiscus is prone to be misused so that it can lead to several criminal actions that can be carried out, namely embezzlement or corruption that can harm the country's finances. When the crime occurs at a Tax Amnesty Taxpayer, it will be difficult to enforce the law because the data and information sourced from the Statement and the attachments that are administered cannot be used as a basis for investigation, investigation, and/or criminal prosecution of the Taxpayer cannot be used as a basic investigation, investigation and/or criminal prosecution of taxpayers.</dc:description>
	<dc:publisher xml:lang="en">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2019-10-29</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/journals/islrev/article/view/22983</dc:identifier>
	<dc:identifier>10.15294/islrev.v2i1.22983</dc:identifier>
	<dc:source xml:lang="en">Indonesian State Law Review (ISLRev); Vol. 2 No. 1 (2019): Indonesian State Law Review, October 2019; 68-87</dc:source>
	<dc:source>2654-8763</dc:source>
	<dc:source>2654-3125</dc:source>
	<dc:source>10.15294/islrev.v2i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/journals/islrev/article/view/22983/3463</dc:relation>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
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