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All Journal Journal of Law and Nation
Wahyudi Wahyudi
KPP Pratama Meulaboh, Aceh, Indonesia
Law, Crime, Criminology & Criminal Justice

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MEMBANGUN LEMBAGA KEBERATAN PAJAK INDEPENDEN DAN ADIL Wahyudi Wahyudi
JOURNAL OF LAW AND NATION Vol. 1 No. 1 (2022): AGUSTUS
Publisher : INTELIGENSIA MEDIA

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Abstract

The objection agency should be present to resolve tax disputes based on the spirit and spirit of kinship, by means of deliberation to reach consensus. However, the spirit of kinship and mutual cooperation, the principle of harmony, the way of deliberation and the atmosphere of peace, harmony, and peace are still far from what was expected. The legal culture in tax disputes that is not in accordance with the noble values ​​in Pancasila causes tax disputes both in quantity and quality to increase sharply every year. Of the various alternative solutions to build a more independent and fair objection agency, the author chose the second alternative, namely placing the Objection Institution in a separate echelon 2 unit at the Directorate General of Taxes. This Objection Institution unit can be expanded by adding a vertical unit that handles objection disputes in each DGT regional office, but is structurally responsible to the echelon 2 unit of the Objection Agency, not to the head of the regional office. Thus, it is hoped that the Objection Institution will become more independent and fair in examining and deciding tax disputes, so that public confidence in the management of tax revenues by the Directorate General of Taxes will increase.
PERAN STRATEGIS PAJAK MEWUJUDKAN KEADILAN SOSIAL Wahyudi Wahyudi
JOURNAL OF LAW AND NATION Vol. 1 No. 1 (2022): AGUSTUS
Publisher : INTELIGENSIA MEDIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.973 KB)

Abstract

In the current era of digitalization, the function of kinship and mutual cooperation in building the nation and state is no longer carried out physically, so taxes are the main manifestation of commitment to the nation and state. In the Pancasila Democracy system, our common goal as a nation and state has been determined in the fifth sile, namely Social Justice for the All Indonesian Nation. To realize social justice, of course, it is necessary to develop economic, political, social, cultural, security and so on. From the perspective of economic development, taxes place themselves in a strategic role because taxes are a source of state revenue that contribute or contribute at least 80% of the total APBN (State Revenue and Expenditure Budget) each year.
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