Waluyo, Heru (2014) Hak dan kewajiban wajib pajak terhadap ketetapan pajak dan pengadilan pajak. Masters thesis, Universitas Pelita Harapan.
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Abstract
Penerimaan dari sektor pajak merupakan instrumen yang penting bagi kelangsungan pembangunan nasional. Didalam pelaksanaannya upaya pungutan pajak harus didasarkan pada undang-undang agar tidak menciderai rasa keadilan masyarakat. Reformasi pajak yang digilirkan Pemerintah dengan adanya perubahan sistem Pemungutan pajak dari Official Assessment System ke Self Assessment System. Sayangnya didalam pelaksanaan reformasi ini seringkali timbul perbedaan pendapat antara Wajib Pajak dengan Fiskus terhadap pajak yang terutang akibat adanya perbedaan penafsiran ketentuan undang-undang pajak. Perbedaan pendapat yang pada akhirnya berujung pada sengketa pajak antara Wajib Pajak dan fiskus harus dapat diselesaikan secara adil, murah dan dengan prosedur yang sederhana dan sesuai dengan ketentuan undang-undang. Sehingga pada akhirnya keberadaan Pengadilan Pajak diperlukan untuk memperoleh keadilan dan kepastian hukum bagi Wajib Pajak dalam memenuhi kewajibannya sebagai pembayar pajak / Tax is an important instrument to generate income for a nation for its development. A tax system should based on the regulations which must be based on the principle of equality, it must be made fair for all its citizen. Tax reform in Indonesia has changed the system from Official Assesment System to Self Assesment System. Unfortunately this reform has created many disputes due to conflicts in interpetration of the regulations by tax officer and tax payer. A specially established tax court is expected to help to solve such dispute in an such efficient manner (should be simple, inexpensive, and fair). The tax court should abhor the supremacy of law dogma
Item Type: | Thesis (Masters) | ||||||
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Subjects: | K Law > K Law (General) | ||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Faculty of Law > Master of Law Current > Faculty/School - UPH Surabaya > Faculty of Law > Master of Law |
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Depositing User: | Rafael Rudy | ||||||
Date Deposited: | 16 Jan 2024 08:11 | ||||||
Last Modified: | 16 Jan 2024 08:11 | ||||||
URI: | http://repository.uph.edu/id/eprint/60196 |
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