Penghapusan Sanksi Pidana Dalam Amnesti Pajak

Tax Amnesty (Tax Amnesty) is a tax amnesty or reduction of tax on property owned by a company in the form of tax payable write-off, elimination of payable tax penalties, elimination of certain criminal sanctions that must be required to pay in ransom. This study aims to determine how the tax amnesty implementation process and how to eliminate sanctions in tax amnesty. This research uses an empirical juridical approach. This type of research uses descriptive research. The results showed that the process of implementing the Tax Amnesty, namely the first requirement must have reported the annual SPT first, then the taxpayer filled out the tax amnesty form which is regulated in accordance with Law Number 11 of 2016. Taxpayers are welcome to fill in any assets they have later. which tariff category, whether MSME or Non-UMKM, the period is limited, namely there are 3 periods 1,2,3 with separate rates. After completing the form, there will be a ransom that must be paid, must pay first then report the amnesty request to the tax office, then receive a receipt, after which a tax amnesty certificate is issued by the tax office. The elimination of criminal sanctions in tax amnesty is based on the following reasons, namely justification, excuse for excuse and abolition of prosecution. The elimination of criminal sanctions in tax amnesty is based on a law that has been established by the government and has been in effect so that all who participate in tax amnesty do not have to be subject to criminal penalties. So the implementation of the tax amnesty policy in Indonesia from the point of view of criminal law has been in accordance with and has implemented the regulations stipulated in Law Number 11 of 2016 concerning Tax Amnesty