Civil Liability of Open Companies that Participate in Tax Amnesty Program Against the Investors
Bhayangkara University
Bhayangkara University
Law Number 11 of 2016 concerning Tax Amnesty is a law that contains the abolition of taxes that should be owed, not subject to administrative and criminal sanctions in taxation by disclosing Assets and paying the Redemption Money. This research aims to determine the impact of Law Number 11, 2016 on capital market stock investors in public companies that utilize the tax amnesty program and how the accountability to investors is. The research method used is a normative legal research that refers to binding legislation, called Law Number 11, 2016 concerning Tax Amnesty and Law No. 8, 1995 concerning capital market. The results of this research show that public companies that take tax amnesty program have the potential to underpay dividends to stock investors and may be subject to civil liability. When a Public Company join in tax amnesty program, it can be subject to civil liability according to the explanation in 1365 of the Criminal Code that every act against the law that brings harm to another person, obliges the person because of his mistake to issue the loss, to compensate for the loss.
Keywords: Capital Market Public Company Tax Amnesty
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