DECONSTRUCTION OF TAX AMNESTY IN BASED ON PANCASILA VALUES: THE CASE OF INDONESIA
AbstractThe main objective of this study is to deconstruct tax amnesty based on Indonesiaâ€™sÂ Principles (Pancasila) values. A post-modern paradigm is used to deconstructÂ current tax amnesty. The methodology used in this research is a combination ofÂ Derridaâ€™s deconstruction and Latifâ€™s thought on historicity, rationality, andÂ actuality. The results show that the initial design of tax amnesty is repatriation,Â which is inferior in the development of taxpayersâ€™ character. Materiality, selfinterest, and measurement object are tax amnesty logos. Religiosity, honesty,Â civility, and mutual cooperation are used in a reverse hierarchy of the beforeÂ mentioned tax amnesty logos. The result of deconstruction is tax amnesty based onÂ Pancasila in order to construct social justice.Tax amnesty is a current issue;Â however, only a limited number of research was dedicated on the philosophy of taxÂ amnesty law. The research offers new meaning to tax amnesty based on PancasilaÂ values which may encourage voluntary tax compliance.
How to Cite
The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.