Deconstruction of equitable tax amnesty

This study aims to deconstruct modernity of tax amnesty policy. This study is qualitative research that uses postmodern paradigm. Pancasila values that have been marginalized are aligned with logocentrism values of modernity. This study found that tax amnesty as a politic evolution is more concerned with materialism, ignoring equity for tax payers to comply. The result is a deconstruction of tax amnesty policy based on the values of Pancasila in order to achieve a fair policy for all Indonesian people. The main principle of Pancasila value is Gotong Royong (mutual cooperation), as the base of tax amnesty. This research contributes to discourse that can be used as direction to design an equitable tax amnesty. The originality of this study is a research topic of current issues that is still under discussion in parliament.