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:

Article Info
Section: Research Article
Language: ID
In Vol 1, No 2 (2018): Administrative Law & Governance Journal
Statistics: 471 3316
Others articles
Perlindungan Tenaga Kerja Anak Urgensi Kebijakan Jaminan Kesehatan Semesta (Universal Health Coverage) bagi Penyelenggaraan Pelayanan Kesehatan Masyarakat di Masa Pandemi Covid-19 Analisis Yuridis Kebijakan Keuangan Negara dalam Penanganan Pandemi Covid-19 Melalui Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 Analisis Hukum Administrasi Terhadap Kebijakan Pemerintah Mengenai Pembebasan Biaya Sertifikasi Tanah Wakaf Permasalahan Subkontrak Pada Pekerjaan Konstruksi di Pemerintah Mahkamah Konstitusi Sebagai Pengawal Demokrasi Dan Konstitusi Khususnya Dalam Menjalankan Constitutional Review
  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.

Creative Commons License

Administrative Law & Governance Journal published by State Administrative Law Department  Faculty of Law, Diponegoro University under  Creative Commons Attribution-NonCommercial 4.0 International License.


The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to the Administrative Law & Governance Journal and Administrative Law Department, Faculty of Law, Diponegoro University as the publisher of the journal. Copyright encompasses the rights to reproduce and deliver the article in all form and media, including reprints, photographs, microfilms, and any other similar reproductions, as well as translations. 

Administrative Law & Governance Journal and Administrative Law Department, Faculty of Law, Diponegoro University and the Editors make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Administrative Law & Governance Journal are the sole and exclusive responsibility of their respective authors and advertisers.

The Copyright Transfer Form can be downloaded here: [Copyright Transfer Form Administrative Law & Governance Journal]. The copyright form should be signed originally and send to the Editorial Office in the form of original mail, scanned document:  

Muhamad Azhar (Editor-in-Chief)

Editorial Office of Administrative Law & Governance Journal

Administrative Law Department, Faculty of Law, Diponegoro University

Campus Prof. Dr. Satjipto Raharjo, S.H,
Jl. Prof. Soedarto, SH., Tembalang, Semarang
Indonesia 50275

Email: alj@live.undip.ac.id