Penerapan Asas Keadilan, Kemanfaatan, dan Kepastian Hukumdalam Kebijakan Pengampunan Pajak (Tax Amnesty) di Indonesia

Abstract

The purpose of this study is to determine the application of the principles of justice, benefit, and legal certainty in
tax amnesty policies in Indonesia. There are many problems in society related to the absence of the principle of
justice and the principle of legal certainty in the implementation of tax amnesty policies based on Law Number
11 of 2016 concerning Tax Amnesty. This study uses a descriptive normative type of research based on the
materials collected, both primary and secondary legal materials. The research approach used by the author is a
statutory approach. The results of the study stated that the principle of justice and the principle of legal certainty
could not be applied optimally, however, the principle of benefit could be implemented properly with the
implementation of a tax amnesty program properly.