Tax Amnesty Dan Moral Hazard : Studi Reformulasi Undang-Undang Tax Amnesty 2016 Untuk Mencegah Moral Hazard Wajib Pajak

, K h o i r i l and , Prof. Dr Harun Joko Prayitno M. Hum (2017) Tax Amnesty Dan Moral Hazard : Studi Reformulasi Undang-Undang Tax Amnesty 2016 Untuk Mencegah Moral Hazard Wajib Pajak. Thesis thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This paper is an empirical study of tax amnesty in 2016 in Indonesia, where in practice appears moral hazard by taxpayers. The problems discussed in this article is how the form of moral hazard occurs and how reformulation of the model tax amnesty to prevent moral hazard. The purpose of thesis writing is to know the form of moral hazard and reformulation of UUNo. 11/2016 to prevent moral hazard. The research method is sociological juridical where data obtained from interview with respondent. Based on research, moral hazard occurs due to the condition monitoring of disability due to the difficulty supervision to taxpayers, because the conditions of undesirable behavior of production where taxpayer without good faith to maximize the advantages of the facility tax amnesty, state undesirable outcome (impact) production as well as the condition of morals disability where there is the behavior of dishonesty . Efforts to reduce moral hazard in the tax amnesty conducted with reformulation of some articles in the UU No. 11/2016. Keywors :Tax amnesty, moral hazard, legal system

Item Type: Thesis (Thesis)
Uncontrolled Keywords: Tax amnesty, moral hazard, legal system
Subjects: K Law > K Law (General)
Divisions: Fakultas Pasca Sarjana > Magister Hukum
Depositing User: Unnamed user with username r100160003
Date Deposited: 11 Aug 2017 07:33
Last Modified: 11 Aug 2017 07:33
URI: http://eprints.ums.ac.id/id/eprint/55220

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