Evaluasi Kebijakan Regulasi Pengampunan Pajak Di Indonesia

The provision of incentives, especially tax amnesty on its realization will have various impacts: First, it causes injustice (inequitable) because only certain taxpayers will obtain or enjoy it. Second, it is prone to be abused so that it needs extra supervision from the tax administration. Third, tax incentives as government subsidies will result in the loss of potential state revenues from the tax sector. The problem in this research is how to evaluate the policy of tax amnesty regulations in Indonesia and how is the effort in improving the evaluation of tax amnesty regulation policies in Indonesia in the future. This type of research is Normative Legal Research. Judging from its nature, the nature of this research is analytical descriptive which is a study to describe and analyze existing problems and is included in the type of library research. From the results of the study it can be concluded: First, the evaluation of tax amnesty regulation policies in Indonesia is not good when viewed from the aspect of being consistent with other laws and regulations because it does not have an academic text as required in Law Number 12 of 2011 concerning the Formation of Laws and Regulations. Whereas in terms of clear, simple, and practical substance and regulations that have been implemented fairly and transparently if they are only related to national economic interests, the quality of tax amnesty regulations in Indonesia is good. Second, efforts to improve the evaluation of tax amnesty regulations in Indonesia in the future are changes in the title and substance of the law. The title of the regulation is addressed to the subject; not an object. Furthermore, the aim of the regulation is to be realistic and required (not voluntary) to every citizen or legal entity that is not tax-compliant in order to avoid the potential threat of tax law. If in the future the law on tax amnesty will be re-established in Indonesia, then the law must not conflict with other laws and regulations and must be socialized before it is enacted