Al-'Adl
Vol 11, No 2 (2018): Al-'Adl

SELF ASSESMENT SISTEM SEBAGAI DASAR PUNGUTAN PAJAK DI INDONESIA (Analisa Hukum Tentang Ketentuan Umum Dan Tata Cara Perpajakan)

Rizki A, Imron (Unknown)



Article Info

Publish Date
02 Jul 2018

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.

Copyrights © 2018






Journal Info

Abbrev

al-adl

Publisher

Subject

Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Jurnal Al-'Adl merupakan Jurnal Ilmiah yang diterbitkan oleh Fakultas Syariah IAIN Kendari. Al-'Adl secara spesifik mempublikasikan tulisan ilmiah baik naskah ilmiah maupun hasil penelitian yang berorientasi pada masalah hukum Islam dan pranata sosial serta kajian keislaman ...