Abstract
This research aim to know Tax Amnesty In Perspective Deontology Ethics. This research is a qualitative research that is analytic descriptive with focused on one phenomenon only chosen and want to be understood deeply by ignoring other phenomena, in this case that is implementation of Tax Amnesty policy. This study uses data analysis techniques in the form of data presentation techniques. That is the activity when a set of information is compiled, thus giving the possibility of drawing the conclusion of the form of presentation of qualitative data in the form of narrative text. To answer the formulation of the problem that is about tax amnesty in the perspective of deontology ethical theory, the researcher uses some literature of literature that come from various sources related to the discussion that want to be examined in this research such as books, scientific journals, electronic media, and mass media update. The results of this study indicate that the application of tax amnesty if viewed from the perspective of deontology ethical theory has been running well with followed by the taxpayer as a liability without seeing the final results of good and bad for the taxpayer self. This is evidenced by the successful implementation of tax amnesty in the form of increased tax revenue with total assets reported consisting of domestic property declaration Rp 3.676 trillion and declaration of foreign property reached Rp 1.031 trillion. While the withdrawal of funds from abroad (reptriation) reached Rp 147 trillion.
Highlights
This research aim to know Tax Amnesty In Perspective Deontology Ethics
To answer the formulation of the problem that is about tax amnesty in the perspective of deontology ethical theory, the researcher uses some literature of literature that come from various sources related to the discussion that want to be examined in this research such as books, scientific journals, electronic media, and mass media update
The results of this study indicate that the application of tax amnesty if viewed from the perspective of deontology ethical theory has been running well with followed by the taxpayer as a liability without seeing the final results of good and bad for the taxpayer self
Summary
Penelitian ini merupakan penelitian kualitatif yang bersifat deskriptif analitik. Penelitian kualitatif menggunakan desain penelitian studi kasus dalam arti penelitian difokuskan pada satu fenomena saja yang dipilih dan ingin dipahami secara mendalam dengan mengabaikan fenomena-fenomena lainnya, dalam hal ini yaitu penerapan kebijakan Tax Amnesty, sekaligus Tax Amnesty menjadi objek penelitian ini. Berkaitan dengan kebijakan tax amnesty, maka sudah seharusnya para wajib pajak ikut berperan aktif dan patuh serta antusias untuk mengikuti tax amnesty dikarenakan hal tersebut merupakan kewajiban wajib pajak untuk melunasi pajak pajak terutangnya dimasa lalu agar semua kewajibannya sebagai wajib pajak terselesaikan dengan baik, karena dalam etika deontologi dianggap baik bukan karena tindakan itu mendatangkan akibat baik bagi pelakunya melainkan karena tindakan itu sejalan dengan kewajiban si pelaku. Tax amnesty merupakan suatu kebijakan yang menuai pro dan kontra, karena selain bisa membantu untuk memajukan Indonesia khususnya dalam meningkatkan pendapatan negara dari pajak, bagi masyarakat kecil kebijakan ini dinilai tidak adil. Terlaksananya tax amnesty dikarenakan adanya kesadaran dari wajib pajak akan kewajibannya untuk menyelesaikan pajak terutang dengan cara mengungkap harta dan membayar uang tebusan sebagaimana diatur dalam Undang-Undang. Kesadaran yang muncul pada diri wajib pajak juga dipengaruhi oleh banyaknya manfaat yang akan didapat oleh wajib pajak apabila mengikuti tax amnesty, salah satunya yaitu tidak adanya sanksi administrasi perpajakan dan sanksi pidana di bidang perpajakan
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