BUILDING THE TAX AMNESTY MODEL TO INCREASE STATE REVENUE THROUGH THE REPATRIATION OF INDONESIAN CITIZEN'S ASSETS ABROAD

ABSTRACT

National development is a manifestation of the implementation of the fifth precept of Pancasila, namely Social Justice for the whole of People of Indonesia. In order to achieve this goal, the state needs funds as the organizer of state activities, the funds which needed by other countries are obtained from tax revenues, non-tax state revenues and grants. In other words, to realize the ideals of the nation, the participation and participation of the community is needed. The government expects the community's role in state financing and national development, where national development activities take place continuously and continuously, which ultimately aims to improve the welfare and prosperity of the Indonesian people.