Amnesty: Jurnal Riset Perpajakan
Vol 6, No 1 (2023): Mei 2023

Understand the meaning and provisions for the administration of bookkeeping and tax records based on general provisions and tax procedures in Indonesia

M. Daffa Rajendra (Faculty of Economics and Business (FEB) at Telkom University)
Alysha Putri Rachman (Faculty of Economics and Business (FEB) at Telkom University)
Aura Yuliana W (Faculty of Economics and Business (FEB) at Telkom University)
Galuh Tresna Murti (Program Studi Akuntansi, Telkom University)

Article Info

Publish Date
31 May 2023

Abstract

Taxes are a mandatory contribution to the state. Where taxes are one of the state income. The purpose of writing this article is to provide information about taxation  in general and  get basic reasoning about the general procedures and provisions of taxation as a useful knowledge base for implementing tax law.  Writing is carried out using qualitative methods with sources obtained by means of literature studies. The result of this research is the existence of a system in tax collection, tax rates, principles, arising and elimination of tax debt, as well as obstacles to tax collection. So it is found that in taxation there is a collection system, as well as principles and rates that are adjusted to the tax subject and tax object. And there are obstacles in collecting taxes, as well as the causes of the emergence and elimination of taxes.

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Journal Info
Amnesty: Jurnal Riset Perpajakan
Website

Abbrev

jrp-amnesty

Publisher

Universitas Muhammadiyah Makassar

Subject

Economics, Econometrics & Finance

Description

Amnesty: Amnesty: Jurnal Riset Perpajakan yang memiliki Print ISSN: 2714-6308 dan on-line ISSN: 2714-6294 merupakan jurnal berkala ilmiah dalam bidang ilmu perpajakan yang diterbitkan oleh Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Amnesty: Amnesty: ...