Efektivitas Peranan Tax Amnesti Dalam Upaya Peningkatan Penerimaan Negara dan Ketahanan Ekonomi Indonesia

Lili Marlinah

Abstract


The economic resilience is a dynamic condition of the nation's economic life which contain the national strength to face and overcome all economic problems both within and outside the State and directly or indirectly guarantee the continuity and improvement of the nation's economy and the country. The national economy it contains the capability to maintain stability and healthy economic dynamic as well as the ability to create national economic independence with high competitiveness and the welfare and prosperity of the people fair and equitable. While the economic development is directed to the stability of economic conditions through the creation of a healthy business climate and conducive and utilization of various disciplines of science and technology, the availability of goods and services of quality and quality, and maintaining environmental and social as well as an increase in the competitiveness of the economy global. The resilience of the economy in this period has an important role to maintain the stability of a country, because all aspects of national life has nothing to do with the economy, the resilience of the national economy as indicators of success of national development by focusing on how to organize the receipts and expenditures of government spending effectively and efficiently. To increase national economics our government launched the Tax amnesty which has a limited-time opportunity for a specified group of taxpayers to pay a defined amount, in exchange for forgiveness of a tax liability (including interest and penalties) relating to a previous tax period or periods and without fear of criminal prosecution.

Key word : National economics, economics resilience, tax amnesty, effectiveness

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References


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DOI: https://doi.org/10.37721/je.v18i3.6

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