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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) · pp. 509–527

DOI
10.20961/yustisia.v5i3.8788
ISSN
2549-0907, 0852-0941
Published
2016-12-28
Publisher
Faculty of Law, Universitas Sebelas Maret
Language
eng
License
creativecommons.org/licenses/by/4.0/

Abstract

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.

Keywords

Collaboration network of the authors

40 authors · 119 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • State University of Semarang
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Bambang PriyonoState University of Semarang2
Tommy SoenyotoAffiliation unknown2
Ranu Baskora Aji PutraAffiliation unknown2
Dwi Tiga PutriAffiliation unknown2
Adi SAffiliation unknown2
Bhayu BilliandriAffiliation unknown2
Akromi HanifAffiliation unknown1
Rahmawan Adi Wismoyo Rahmawan Adi WismoyoAffiliation unknown1
Wahyu Ragil KurniawanAffiliation unknown1
Agus PujiantoAffiliation unknown1
Alfan Rizki DiantoAffiliation unknown1
Naila ElmunaAffiliation unknown1
Fiamrina RosyadaAffiliation unknown1
Naufal AmmarAffiliation unknown1
Subuh Seno AjiAffiliation unknown1
Agung WahyudiAffiliation unknown1
Tri RustiadiAffiliation unknown1
Rizki NovendriAffiliation unknown1
Anggie Ade PratiwiAffiliation unknown1
Isnaeni MahmudahAffiliation unknown1
Andrean Denni PradantoAffiliation unknown1
Ahmad Naufal AminAffiliation unknown1
Faiz MaulanaAffiliation unknown1
Rynda Naashehatul HaqAffiliation unknown1
Syifana AuliaAffiliation unknown1
Nadiya Arawinda AndarAffiliation unknown1
Adiska Rani Ditya CandraAffiliation unknown1
Sri Indah IhsaniAffiliation unknown1
Made Bang Redy UtamaAffiliation unknown1
Cahyo YuwonoAffiliation unknown1
Mohamad AnnasAffiliation unknown1
Ade Bagus PratamaAffiliation unknown1
Ananda Pramudya WardhanaAffiliation unknown1
Muhammad Naufal Faqih HusainAffiliation unknown1
Shafa NisrinaAffiliation unknown1
Fiko Putra Wardhana WardhanaAffiliation unknown1
Falinda Isnabella Wahyu SasaniAffiliation unknown1
Muhammmad Ismail Abdul FatahAffiliation unknown1
Yogi Adi NugrohoAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://jurnal.uns.ac.id/yustisia/oai, first harvested 10 Nov 2026, last seen 10 Nov 2026.
Original metadata (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>