Implementation of Tax Amnesty on Property Owned by Tax Subjects (Study in Mataram City)

Abstract

This research aims to discuss legal problems related to tax amnesty regulations, implementation as well as obstacles and solutions in implementing tax amnesty on assets owned by tax subjects in Mataram City. Type of Empirical Normative legal research. The Approach Method uses Legislative, Conceptual and Sociological Approaches. Based on research results, problems related to tax amnesty legal regulations result in uncertainty, unclear rules for potential abuse, and incompatibility with higher legal principles. To increase the obligation to participate in the tax amnesty and compliance in encouraging taxpayers to report unreported assets and pay the taxes they should. Obstacles in implementing tax amnesty in the city of Mataram are many taxpayers who do not report their assets, influenced by the lack of information about tax amnesty requirements, and when filling in the Excel format, many people are still confused about the validity of the data provided.