Yuyung Rizka Aneswari, Gugus Irianto, Ali Djamhuri
The objective of this article is offering theoretical concept discourse to emansipate the equity for SMEs taxpayers using Pancasila as epistemology. This article is non positive research using Pancasila as a paradigm. The article found that formulation tax amnesty in Indonesia which gives forgiveness on evaders taxpayers through the mechanism of mild redemption rates is seen has ignored SMEs. Under the SMEs taxation policy, they are required to pay income tax of 1% of turnover not from the margin and no compensation of losses for them. This inequity must be reassessed and rectified. Pancasila taken as critical analysis, hoping that equity for SMEs can be created by considering opportunity and authority to SMEs and also vertically along with God's equity concept. Contribution of this article that is result of the research can be taken as discourse and consideration for tax policy authority. The originality namely research about tax amnesty that using Pancasila which focused on equity for SMEs never conducted before.
School of Economics Kesuma Negara Blitar, 59 Mastrip, Blitar, 66111, Indonesia; Brawijaya University, 165 MT Haryono, Malang, 65145, Indonesia
