Abstract:The purpose of this article is to find out the implementation and issues of confidentiality principle in Act No. 11 of 2016 concerning Tax Amnesty and to determine the effect of the principle of confidentiality of data and information on taxpayers in Act No 11 of 2016 concerning Tax Amnesty for law enforcement in Indonesia. The principle of confidentiality in Tax Amnesty provides a potential moral hazard. A moral hazard occurs because of the opportunities that enable these actions to materialize. Opportunities… Show more
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