To encourage state revenue the government proposes a tax amnesty policy. The tax amnesty policy must be seen as a fundamental economic policy, so it is not merely a policy related to fiscal, let alone especially tax. With the existence of tax amnesty, there is potential for revenue to be increased in the APBN. The existence of tax amnesty this year and beyond will greatly help the government's efforts to improve economic conditions, development and reduce unemployment, reduce poverty and improve inequality. The point is that repatriation is the same. What is the rules of repatriation, then what instrument can be used, where will the investment go. The point is, this is a very short law. In essence, the main thing is to talk about the ransom, the tariff from the ransom, and this needs to be conveyed to taxpayers in general. The 2% ransom is not the same as the normal 25% tax rate now for the body, or 30% if for people. Why? The tax rate is imposed on income, while the 2% is imposed on assets.
Basically the company, in the form of PT, CV, Firm, Foundation, Cooperative, Institution, and so on at the end of each year must calculate, deposit and report Income Tax or Income Tax due for all income received for a year. In calculating the amount of income tax payable by the company / agency, they must know about income that is not a tax object, which is subject to Final Income Tax and which is a tax object, as well as deductible and non-deductible costs. In addition, the company must also master the tips and tricks of managing a business including those that provide the least tax risk by not violating tax rules. Things that need to be considered include PP - 94 of 2010 concerning Calculation of Taxable Income and Repayment of Income Tax in the Current Year. And also PP - 93 of 2010 concerning donations that can be financed including the cost of CSR (Corporate Social Responsibility).