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All Journal JURNAL MAHKAMAH Jurnal Ilmiah Universitas Batanghari Jambi AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat IJEBD (International Journal Of Entrepreneurship And Business Development) JURNAL PENGABDIAN KEPADA MASYARAKAT WAJAH HUKUM GERVASI: Jurnal Pengabdian kepada Masyarakat Kosmik Hukum Jurnal Justitia : Jurnal Ilmu Hukum dan Humaniora J-ADIMAS (Jurnal Pengabdian kepada Masyarakat) Sapientia Et Virtus JAPI (Jurnal Akses Pengabdian Indonesia) Aksara: Jurnal Ilmu Pendidikan Nonformal Indonesian Journal of Cultural and Community Development DEDIKASI PKM Jurnal Paradigma Hukum Pembangunan Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Masyarakat Manage JAPI: Jurnal Akses Pengabdian Indonesia International Journal of Applied Business and International Management
Nany Suryawati
Dosen Universitas Katolik Darma Cendika
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Other

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Journal : JURNAL MAHKAMAH

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Taxpayer Efforts in the Examination Procedure to do not Continue in the Investigation Process Alberth Limandau Alikin; Nany Suryawati
Jurnal Mahkamah : Kajian Ilmu Hukum Dan Hukum Islam Vol 6 No 2 (2021): Jurnal Mahkamah: Kajian Ilmu Hukum dan Hukum Islam
Publisher : Institut Agama Islam Ma'arif NU (IAIMNU) Metro Lampung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25217/jm.v6i2.1336

Abstract

The obligation to pay taxes that are compelling for the needs of state development, which is regulated based on the 1945 Constitution, in Article 23A. Purpose to find out (1). The process of examining taxpayers in decision No.19 / PIS / SUS / 2015 / Pekan Baru High Court is in accordance with applicable procedures. (20). This is to determine the legal remedies for taxpayers in the audit process so that they are not processed during investigation. The research method using juridical normative using primary law, namely: (a). KUHP, KUHAP (b). Tax laws and regulations, (c). Secondary legal materials as an explanation of primary law, namely: (1). Research form (2). Type of normative legal research (3). The process of collecting and analyzing data. Conclusion: There is an examination process for tax violations that refers to the existing laws and regulations. (1). Investigate tax violations (2). Carry out investigations guided by the provisions of the Criminal Procedure Code Keywords: Taxpayer, Examination Procedure, Investigation Process
Co-Authors Alberth Limandau Alikin Amelia Andrianti Sudiyanto Andre Ronaldo Hariyanto Andreas Therius Risadi Aprizal Aprizal Ariel Julianus Pical Aristia Ulli Desrina Yusi Irawati Elsyana Sanjaya Kandu Hanna Kristina Ika Widiastuti Ika Widiastuti Ingggrid Farahdita P.H Johan Pratama Jonathan Acel Fabianrico Krisnanto, Wahyu Lasman Parulian Purba Lia Nurlika Marchelo Ivan Darmawan Martika Dini Syahputri Martika Dini Syaputri, Martika Dini Martin Depores Don Paskalis Armin Retno Dewi Pulung Sari Teddy Wardhana Boedi Theresia Meliana Mystica Ave Victor Imanuel W. Nalle Wahju Krisnanto Yovita Wado Peka