Enforcement of Self-registration Law as a Taxable Entrepreneur
Penegakan Hukum Pendaftaran Diri Sebagai Pengusaha Kena Pajak
DOI:
https://doi.org/10.21070/ups.66Keywords:
Law Enforcement, Taxable Entrepreneur, TaxAbstract
In law enforcement in the field of taxation, it is felt that it is not optimal and it can still be found some entrepreneurs who have not registered themselves as entrepreneurs, why do taxes come from a lack of understanding of taxation on the part of the entrepreneur or abuse or disobedience by the entrepreneur? here the author conducts research at a kpp madya Sidoarjo to collect data and examine data from entrepreneurs who are registered but do not have the status of a taxable entrepreneur to the imposition of sanctions on business actors who violate. from the results of research conducted by the author found several kinds of cases in the registration of taxable entrepreneurs. The author's findings are still considered less than optimal in law enforcement to entrepreneurs who violate so that there are still many entrepreneurs who commit violations.
Downloads
References
I. A. Indonesia, Modul pelatihan pajak terapan Brevet AB terpadu. Accessed: Sep. 21, 2022. [Online]. Available: https://library.bpk.go.id/koleksi/detil/jkpkbpkpp-p-Rma7aNFmZU
L. Fasmi and F. Misra, “Modernisasi Sistem Administrasi Perpajakan dan Tingkat Kepatuhan Pengusaha Kena Pajak,” Jurnal Akuntansi Multiparadigma, vol. 5, no. 1, Art. no. 1, May 2014, doi: 10.18202/jamal.2014.04.5007.
R. S. Ademarta, “Pengaruh Modernisasi Sistem Administrasi Perpajakan Terhadap Tingkat Kepatuhan Pengusaha Kena Pajak Di Kantor Pelayanan Pajak (KPP) Pratama Padang Dan Solok,” Jurnal Akuntansi, vol. 2, no. 1, Art. no. 1, Mar. 2014, Accessed: Sep. 21, 2022. [Online]. Available: http://ejournal.unp.ac.id/students/index.php/akt/article/view/868
P. M. Marzuki, Penelitian Hukum. Jakarta: Kencana, 2005.
L. S. Musianto, “PERBEDAAN PENDEKATAN KUANTITATIF DENGAN PENDEKATAN KUALITATIF DALAM METODE PENELITIAN,” Jurnal Manajemen dan Kewirausahaan (Journal of Management and Entrepreneurship), vol. 4, no. 2, Art. no. 2, 2002, doi: 10.9744/jmk.4.2.pp.
N. Sa’adah, “Mekanisme Penyelesaian Sengketa Pajak dalam Sistem Peradilan di Indonesia,” Administrative Law and Governance Journal, vol. 2, no. 1, pp. 19–33, Jun. 2019, doi: 10.14710/alj.v2i1.19-33.
L. F. Nurlaela, “Problematika pembelajaran bahasa arab pada keterampilan berbicara di era revolusi industri 4.0,” in Paper presented at: Prosiding Konferensi Nasional Bahasa Arab, 2020.
A. Subiyakto, “TINJAUAN ASPEK FORMAL PENERAPAN SELF ASSESSMENT SYSTEM PADA PAJAK DAERAH,” Forum Ilmiah Keuangan Negara, vol. 3, no. 1, Art. no. 1, 2017.
K. Keuangan, PMK No. 147/PMK.03/2017 tentang Tata Cara Pendaftaran Wajib Pajak Dan Penghapusan Nomor Pokok Wajib Pajak Serta Pengukuhan Dan Pencabutan Pengukuhan Pengusaha Kena Pajak. Accessed: Sep. 21, 2022. [Online]. Available: https://peraturan.bpk.go.id/Home/Details/112849/pmk-no-147-pmk032017
R. Indonesia, UU No. 28 Tahun 2007 tentang Perubahan Ketiga atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Accessed: Sep. 21, 2022. [Online]. Available: https://peraturan.bpk.go.id/Home/Details/39916/uu-no-28-tahun-2007
W. Estiningsih, “Analisis Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Pengukuhan Diri Sebagai Pengusaha Kena Pajak Pada UMKM Jakarta Timur,” Seminar Nasional dan Diskusi Panel Multidisiplin Hasil Penelitian dan Pengabdian Kepada Masyarakat 2018, vol. 1, no. 1, Art. no. 1, Sep. 2018, Accessed: Sep. 21, 2022. [Online]. Available: http://proceeding.unindra.ac.id/index.php/dispanas2018/article/view/90
L. Indayani, “Memahami Proses Permohonan Pengukuhan Pengusaha Kena Pajak Wajib Pajak Badan,” Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, vol. 3, no. 3, Art. no. 3, Feb. 2019.
14410475 Sujatmoko Herlambang, “Penegakan Hukum dalam Pelaksanaan Pemungutan Pajak Pertambahan Nilai di Kabupaten Sleman,” Feb. 2019, Accessed: Sep. 21, 2022. [Online]. Available: https://dspace.uii.ac.id/handle/123456789/13917
S. M. N. Desmon, “Penegakan Hukum Pidana Terhadap Wajib Pajak Dibidang Pajak Pertambahan Nilai (PPN) di Kantor Pelayanan Pajak Pratama Kabupaten Ketapang,” Jurnal Fatwa Hukum, vol. 4, no. 4, Art. no. 4, Nov. 2021, Accessed: Sep. 21, 2022. [Online]. Available: https://jurnal.untan.ac.id/index.php/jfh/article/view/50349
R. D. Simorangkir, “Evaluasi Pendaftaran Ulang Pengusaha Kena Pajak Dalam Penerimaan Pajak Pertambahan Nilai di Kantor Pelayanan Pajak Pratama Binjai,” Kumpulan Karya Ilmiah Mahasiswa Fakultas Sosial Sains, vol. 2, no. 02, Art. no. 02, Jun. 2020, Accessed: Sep. 21, 2022. [Online]. Available: https://journal.pancabudi.ac.id/index.php/jurnalfasosa/article/view/2877
Downloads
Additional Files
Posted
License
Copyright (c) 2022 UMSIDA Preprints Server
This work is licensed under a Creative Commons Attribution 4.0 International License.
