Yadnya sebagai Pemaknaan Lain atas Nilai Wajar Harta Amnesti Pajak

Abstract

This study aims to offering a new meaning of fair value of tax amnesty assets disclosed. Fair value of assets is as a symbol “authority” government. Yadnya values used to hierarchy reverse of materiality fair value which is concentrated by the “authority”. Research informants are consisting of representation of “authority” government and “authority” tax- payers. New meaning of this research which is fair value of tax amnesty assets disclosed is based on the value of taxpayers’ honesty and sincerity. Both of those values are able to eliminate economic, materiality, and wild self assessment of taxpayers’ character.