As we know, the national budget from tax revenue set by the
Directorate General of Taxation (DGT) was set at IDR 1.296 billion
for 2015 and up until the first quarter, 13.65% of the target had
been reached (tempo.com 1 April 2015). Furthermore, in 2015, the
DGT has set this year to be the year of educating taxpayers.
Referring to the facts above, within this year, the DGT had issued
two regulations regulating the elimination of administrative
penalties which is Regulation Number 29/ PMK.03/2015 and Regulation
Number 91/PMK.03/2015 which more commonly known as the Sunset
Policy 2015.
Below are the summaries of the abovementioned regulations:
Regulation Number PMK 29/PMK.03/2015 (Elimination of
Administrative Penalties Art 19 Paragraph 1 General Tax
Law)
