Abstract:<p><em>The promulgation of the Law on the Harmonization of Tax Regulations through Law Number 7 of 2021 has brought a new paradigm in regulations related to taxation in Indonesia. One of the new provisions in a quo provision is related to the material governing the Voluntary Disclosure Program. This article will try to explain the history of tax amnesty regulations in Indonesia and the concept of the Voluntary Disclosure Program as a new tax policy in Indonesia. This article is a conceptual article… Show more
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