MEMAHAMI BEBERAPA UPAYA HUKUM YANG TERDAPAT DALAM PASAL 36 UNDANG-UNDANG KUP

Irwan Aribowo

Abstract


Based on the self-assessment system, taxpayers are given full trust to calculate, take into account, pay and also self-report the amount of tax payable. In practice, Directorate General of Tax is authorized to publish administrative sanctions against the taxpayers who violate taxation liabilities. In other conditions, it is possible that an administrative sanction is imposed inappropriately to the taxpayer as a result of inaccuracy of the tax officers. It can be a burden to the the taxpayer who is unguilty or misunderstood the laws of tax. In such circumstances, the administrative sanctions in the form of interest, penalty and the assigned increase can be annually deducted by the Director General Of Taxation. 


Keywords


Self Assessment; The General Tax Provisions And Procedures Law; Deduction; Annulment; cancellation

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 8/PMK.03/2013 Tentang Tata Cara Pengurangan Atau Penghapusan Sanksi Administrasi dan Pengurangan Atau Pembatalan Surat Ketetapan Pajak Atau Surat Tagihan Pajak.

Suharsono, Agus (2014). Modul KUP Diklat Teknis Substansi Dasar, Pusdiklat Pajak, BPPK




DOI: http://dx.doi.org/10.31092/jia.v5i1.63

Refbacks

  • There are currently no refbacks.




Copyright (c) 2017 INFO ARTHA



Our Journal has been Indexed by:

Creative Commons License

Info Artha by Publishing Unit PKN STAN is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Statistic of Visitors web
analytics View My Stats

Free counters!

Copyright © 2020, Politeknik Keuangan Negara STAN. All Rights Reserved.