UU Tentang Pengampunan Pajak 1.0 Apk

LAWS OF THE REPUBLIC INDONESIA
NUMBER 11 OF 2016
ABOUT
TAX FORGIVENESS


BY THE GRACE OF GOD ALMIGHTY
PRESIDENT OF THE REPUBLIC OF INDONESIA,

Weigh:

a. bahhwa national development of the Republic of Indonesia, which aims for the prosperity of all people of Indonesia equitable and fair, require large funding sourced from the major tax revenue;
b. that in order to meet the needs of the ever-increasing tax revenues, necessary public awareness and compliance with all the potential and to optimize existing resources;
c. that awareness of and compliance with tax obligations in implementing community still needs to be improved because there is a treasure, both at home and abroad who have not or have not been fully reported in the Annual Income Tax Return;
d. that in order to increase state revenues and economic growth as well as public awareness and compliance in the implementation of tax obligations, need to issue Tax Forgiveness policies;
e. that based on the considerations referred to in letter a to letter d, erlu form the Law on Tax Forgiveness;

: Article 5 paragraph (1), Article 20 and Article 23A of the Constitution of the Republic of Indonesia Year 1945;


With agreement
HOUSE OF REPRESENTATIVE OF INDONESIA REPUBLIC

and

PRESIDENT OF THE REPUBLIC OF INDONESIA

DECIDED:
To stipulate: LAW ON TAX FORGIVENESS.