THE RELATIONSHIP BETWEEN THE IMPLEMENTATION OF THE VOLUNTARY DISCLOSURE PROGRAM WITH THE PRINCIPLE OF JUSTICE IN TAXATION

ABSTRACT:This study aims to analyze the relationship between the Voluntary Disclosure Program and the principle of justice in taxation at KPP Pratama West Mataram, Mataram City, West Nusa Tenggara. The research to be carried out is a form of qualitative research focusing on the relationship between the Voluntary Disclosure Program and the principle of justice in taxation. Data collection is done through interviews, documentation, and observation—data analysis by reducing, displaying, and presenting data. The results of his research show that the voluntary disclosure program from the aspect of justice is to provide taxpayers with the convenience and suitability of tax rates for disclosing their assets. In addition, the voluntary disclosure program (PPS) has benefits and advantages for taxpayers. The first advantage is No Tax Audit: No tax assessments are issued on tax obligations for the 2016-2020 Fiscal Year unless other data or information is found regarding assets that have not been or are lacking disclosed in SPPH. Second, no more than 200 percent Penalty: Taxpayers who have obtained a certificate of submission of SPPH are not subject to administrative sanctions. Third, No Law Enforcement: Data and information originating from notification of disclosure of assets and attachments administered by the Ministry of Finance or other parties related to implementing this Law cannot be used as a basis for criminal investigations, investigations, and prosecutions against the Compulsory Tax.

Keywords: Tax; Taxation; Justice; Compulsory Tax