MENELISIK PERBEDAAN PEMBETULAN SPT DENGAN PENGUNGKAPAN KETIDAKBENARAN SPT

Irwan Aribowo

Abstract


Tax societies should understand well about taxregulations. Moreover a tax authority is expected to be able to provide tax advice to taxpayers well, oversee compliance of tax obligations, and analyze and propose control measures. An understanding of technical knowledge of taxation especially The General Provisions And Tax Procedures Law is extremely needed by both taxpayers and the staff of The Directorate General of Taxation. By understanding the regulation properly, a tax authority can provide guidance or an advise to the taxpayers in order to secure tax revenues.Thus,besides following“rulesof the game” in taxation, a taxpayers can also give contribution in financing national life. 


Keywords


Tax authorities; notifications; The General Provisions And Tax Procedures Law; untruth disclosure

References


Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan Sebagaimana Telah Diubah Dengan Undang-Undang Nomor 16 Tahun 2009.

Peraturan Pemerintah Republik Indonesia Nomor 74 Tahun 2011 Tentang Tata Cara Pelaksanaan Hak dan Pemenuhan Kewajiban Perpajakan.

Peraturan Menteri Keuangan Republik Indonesia Nomor 11/PMK.03/2013 Tentang Tata Cara Pembetulan.

Wahyudi (2013).Sengketa Pajak, Tangerang Selatan: Sekolah Tinggi Akuntansi Negara.

Pembetulan Ketetapan Pajak, Seri KUP.

http://www.pajak.go.id/content/seri-kup- pembetulan-ketetapan-pajak, diakses 21 Mei 2014




DOI: http://dx.doi.org/10.31092/jia.v5i1.62

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