Kebijakan Penghapusan Sanksi Administrasi Perpajakan sebagai Stimulus Peningkatan Penerimaan Negara dari Sektor Pajak (Studi Evaluatif Normatif Kebijakan Perpajakan Nasional)

*FC Susila Adiyanta  -  Fakultas Hukum, Universitas Diponegoro, Indonesia
Received: 24 Jun 2018; Published: 8 Aug 2018.
Open Access

Citation Format:
Abstract

Elemination of  tax administration sanction is the government's efforts to expand the number of taxpayers to increase state revenues. Kebijakan penghapusan sanksi administrasi perpajakanis the removal of sanctions facility income tax an individual or entity. The abolition of interest on underpaid tax that can be enjoyed by the people who do not have a Taxpayer Identification Number (TIN) or who already have a TIN on January 1, 2008. With the kebijakan kebijakan kebijakan penghapusan sanksi administrasi perpajakan, the subject of taxes that do not have TIN are encouraged to register as taxpayers. However, government policy as a form of a taxpayer's facility is limited implementation until the end of 2008. Can occur, the program will be constrained if there is still a poor perception and assessment of public service officers who carried out the tax.

 

Keywords: tax administration sanction, tax revenues

Article Metrics:

  1. Adam Smith (diedit oleh Edwin Cannan), An Inquiry into the Nature and Causes of the Wealth of Nations, New York : The Modern Library, 1985
  2. Agustin Asikin, Tina Noorjaya (editor), Pajak, Citra, dan Bebannya, Bina Rena Pariwara, Jakarta, 1990
  3. Diaz Priantara, Pemeriksaan dan Penyidikan Pajak, Penerbit Djambatan, Jakarta, 2000
  4. Ernest Baker, The Politics of Aristotle, Oxford University Press, London-New York, 1984
  5. Frans Magnis Suseno, Etika Politik, Prinsip-prinsip Moral Dasar Kenegaraan Modern, Pustaka Gramedia, Jakarta, 1991
  6. Glenn T. Jenkins & Ganghadar P., Public Finance in Open Economics, Harvard International Tax Program, Harvard Institute for International Development, 1997
  7. Goedhart, C. (Terjemahan : Ratmoko), Garis-garis Besar Ilmu Keuangan Negara, Penerbit Djambatan, Jakarta, 1973
  8. Guritno Mangkoesoebroto, Ekonomi Publik, BP FE UGM, Yogyakarta, 1993
  9. Hector S. de Leon, Fundamental of Taxation, Rex Book Store, Manila, Philipinnes, 1993
  10. Hill Hal, Transformasi Ekonomi Indonesia Sejak 1966, Tiara Wacana Yogyakarta, 1996
  11. Makalah dan Artikel
  12. Anggito Abimanyu, Reformasi Perpajakan Perlu Dukungan Masyarakat, Artikel Harian Kompas tanggal 23 Nopember 2008
  13. Anwar Nasution , Perkembangan Perekonomian Indonesia 1978-1991, Dampak Jangka Pendek dan Implikasi Jangka Panjang, Prisma No. 9 Tahun 1991
  14. Dadut Priyambodo, Paksa Badan Atau Krisis Lagi ?, Harian Kompas Tanggal 11 Oktober 2000
  15. Hussein Kartasasmita, Pemeriksaan Pajak dan Reformasi, Majalah Hukum Bisnis, Vol. 3 Tahun 1998
  16. _______________, Reformasi Perpajakan Perihal BPSP dan Penagihan Dengan Surat Paksa, Majalah Hukum Bisnis, Vol. 4 Tahun 1998

Last update: 2021-04-18 06:53:28

No citation recorded.

Last update: 2021-04-18 06:53:29

No citation recorded.