SELF ASSESMENT SISTEM SEBAGAI DASAR PUNGUTAN PAJAK DI INDONESIA (Analisa Hukum Tentang Ketentuan Umum Dan Tata Cara Perpajakan)
Abstract
The applicable tax collection system in Indonesia has changes, starting from the system assessment official, then semi-self system assessment, withholding system and the last is self-assessment system. In this self-assessment system, Taxpayers are given to calculate their own payable tax, deposit and report it to the tax office where they are registered. The application of self-assessment system, as the basis for tax collection in Indonesia has not been fully able to change taxpayers to carry out their taxation activities independently and honestly. The trust given by the laws to taxpayers with a self-assessment system is not accompanied by good legal awareness. The high number of violations by taxpayers caused by the supervision not optimal and the penalties also not maximal.
Keywords
Full Text:
PDFReferences
Adrian Sutedi, Hukum Pajak, Sinar Grafika, Jakarta, 2016.
Drian Sutedi, Pajak Daerah dan Retribusi Daerah, Ghalia, 2007.
Bernard Arief Sidharta, Refleksi Tentang Struktur Imu Hukum, Mandar Maju, Bandung, 2009
Jimly Asshiddiqie, Perkembangan dan konsolidasi lembaga pasca reformasi, Sinar Grafika, Jakarta, 2012.
Muhammad Djafar Saidi dan Eka Merdekawati Djafar, Hukum Keuangan Negara. Teori dan Praktik, Rajawali Pers, Jakarta, 2016
Munawir, Pokok-Pokok Perpajakan, Yohyakarta, Liberty, 1980
Ni’matul Huda, Hukum Tata Negara Indonesia, RajaGrafindo Persada, Jakarta, 2005.
Ridwan HR, Hukum Administrasi Negara, Rajawali Pers, Yogyakarta, 2013.
Safri Nurmantu, Pengantar Perpajakan, Jakarta, Yayasan Obor, 2003
Soerjono Soekanto, Faktor – Faktor Yang Mempengaruhi Penegakan Hukum, Rajawali Pers, Jakarta, 2013
Wirawan B. Ilyas dan Richard Burton, Hukum Pajak Teori, Analisis, dan Perkembangannya, Salemba Empat, Jakarta, 2013
Undang - Undang Dasar Negara Republik Indonesia Tahun 1945
Undang-undang nomor 6 tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan
Undang-undang nomor 16 tahun 2000 Tentang Perubahan Kedua Atas Undang- Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan
Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 Tentang Perubahan Ketiga Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan
DOI: http://dx.doi.org/10.31332/aladl.v11i2.1244
Refbacks
- There are currently no refbacks.
Copyright (c) 2018 Imron Rizki A
This work is licensed under a Creative Commons Attribution 4.0 International License.
Organized by : Fakultas Syariah
Published by : Institut Agama Islam Negeri (IAIN) Kendari
Jl. Sultan Qaimuddin No. 17, Kec. Baruga, Kota Kendari, Provinsi Sulawesi Tenggara
phone. +62401-3193710
Fax. +62401-3193710
Email: [email protected]