Banking institution is a financial institution that has relationship with the society. The relationship betweenudbanking institution and the society is a non-contractual relationship, one of that relationship is relationshipudof prudence. Prudential relation of a bank is embodied with the precautionary principle which must be doneudby the bank to keep public’s funds carefully because the funds in a bank are public’s funds. Precautionaryudprinciple is always done by the bank, especially when the bank’s about to distribute credits to the customersudwho would like to loan credits. In relation to the tax amnesty, the bank can utilize tax amnesty to improveudprecautionary principle of a bank when the bank’s about to distribute credits. The purpose of this essay is touddetermine whether banking institutions utilize tax amnesty to improve the precautionary principle of a bank.udThis essay discusses about banking institutions that utilize tax amnesty program to improve precautionaryudprinciple of a bank. The method used in this essay is empirics to know directly about the social factsudoccurred, that’s whether banking institutions utilize tax amnesty to improve precautionary principle. Theudmethods used are by observations and interviews. The result from this essay is that banking institutionsudutilize tax amnesty program to improve precautionary principle of a bank in order to distribute credits toudcustomers who would like to loan credits.
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