Prof. Tatiek Sri Djatmiati: Tax Amnesty Should be Based on Justice

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Prof. Dr. Tatiek Sri Djatmiati, SH., MS., during Professors’ Innovation Exposition Session II “Tax Amnesty: Between Hopes and Reality”, in Kahuripan Hall 300, Management Office Building Campus C. (Foto: UNAIR NEWS)

UNAIR NEWS – For the third time in Indonesian history (after 1964 and 1984), the government has implemented tax amnesty program. Some experts commented on the program, one of them was Prof. Dr. Tatiek Sri Djatmiati, SH., MS., during Professors’ Innovation Exposition Session II “Tax Amnesty: Between Hopes and Reality”, in Kahuripan Hall 300, Management Office Building Campus C on Tuesday, September 27.

In the occasion, Prof. Tatiek viewed tax amnesty program from her field, Adminsitrative Law. According to the professor of Faculty of Law  UNAIR, there are still many parts of communities which are against the program due to envy.

“There are many people envious. They think that they have paid taxes but the ones who do not pay even get amnesty,” said Prof. Tatiek.

Prof. Tatiek explained that the program should not cause discrimination or injustice, so it can minimize the pros and cons. “Tax Amnesty shouldn’t be implemented on and on. Can the state keep pardoning the people who don’t pay taxes?” he said.

Despite this condition, quoting Article 2 of Law number 11 of 2016, Prof. Tatiek elaborated some objectives of tax amnesty implementation.  “Beside accelerating economic restructuralization, tax amnesty also promote taxation reformation into the system with justice,” she said.

Unfortunately, as Prof. Tatiek believes that there are still jurisdiction problems on the implementation, such as the pros and the cons on its fundamental of justice. According to Prof. Tatiek, there is a different understanding between the staff of General Directorate of Taxation and the general public.

“In Article 2 of Law Number 11 in 2016 about the fundamental and objectives of tax amnesty, it is performed based on legal certainty, justice, usefulness and national interest,” she said.

Regarding the law enforcement in the context of administrative law, Prof. Tatiek said there are two important elements, monitoring and punishment. “The authority must monitor the implementation of this tax amnesty as from the monitoring administrative punishment can be applied if there is violation,” he said.

Prof. Tatiek encouraged that the government as the tax management and the people of Indonesia should trust each other so the taxation reformation can run well for Indonesia. (*)

Author : Dilan Salsabila
Editor : Nuri Hermawan

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