Syiah Kuala Law Journal (SKLJ)
Vol 1, No 2: Agustus 2017

Kepatuhan Wajib Pajak Dalam Pembayaran Pajak Penghasilan Setelah Diberlakukannya Penghapusan Sanksi Administrasi Bunga Utang Pajak di Banda Aceh

Malahayati, Gebrina (Unknown)
Syahbandir, Mahdi (Unknown)
Azhari, Azhari (Unknown)



Article Info

Publish Date
15 Aug 2017

Abstract

Salah satu faktor keberhasilan pemungutan pajak pada suatu negara adalah dengan adanya kepatuhan wajib pajak untuk membayar pajak tepat pada waktunya. Akan tetapi, kondisi ideal ini tidak selalu terjadi. Banyak faktor yang menyebabkan wajib pajak tidak menunaikan kewajibannya. Kondisi tersebut menyebabkan masih ada wajib pajak yang miliki utang pajak. Terhadap utang pajak tersebut dikenakan sanksi administrasi berupa bunga sebesar 2% per bulan atau berdasarkan Pasal 19 ayat (1) Undang-Undang Nomor 28 Tahun 2007 tentang Perubahan Ketiga Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan. Berdasarkan ketentuan tersebut, pemerintah mengeluarkan kebijakan yang tertuang dalam Peraturan Menteri Keuangan Nomor 29/PMK.03/2015 tentang penghapusan sanksi administrasi bunga.One of the successful factors in collecting tax at a state is by the obligation of taxpayers' obedience to pay tax on due date. However, this ideal condition is not always happening. There are many factors that are causing taxpayers not obeying the obligation. Such condition has caused many taxpayers having tax loans. Towards the loans, it has administrative sanction such as 2% monthly or based on Article 19 (1) of the Act Number 28, 2007 on the Third Amendment of the Act Number 6, 1983 on General Rules and Tax Conducts' Procedures. Based on such rules, the government has issued the policy worded in Finance Minister Regulation Number 29/PMK.03/2015 on the Abolition of Administrative Interests Sanction.

Copyrights © 2017






Journal Info

Abbrev

SKLJ

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

Syiah Kuala Law Journal is published in a periodic of 3 (three) times a year, April, August, and December. Accepted articles within a certain period will be published online and can be accessed fulltext through the website of the journal. Hardcopy version will be published each end of publication ...