GRAY AREA DALAM PELAKSANAAN PENGAMPUNAN PAJAK

Abstract

The purpose of this study is to describe the gray areas in the implementation of the Law of 11
of 2016 about Tax Amnesty and its implementing regulations. The data here was collected by
studying the documents of the Tax Amnesty Law, tax regulations, and other scientific
literatures. The results of this descriptive observation consists of six disputable points:
uncertainty of the limits of nontaxable income for tax amnesty exception, limitation of
income offset against the nontaxable income for tax payers who run business, debate tax
payer that meets certain criteria (UMKM), periodic reporting obligations treasure for three
years for UMKM tax payer, crediting of VAT tax with the different period, and the fiscal
positive correction on the VAT that cannot be compensated.