JURNAL FIAT JUSTISIA
Vol 9, No 2 (2015)

IMPLIKASI UTANG PAJAK BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2008 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN TERHADAP WAJIB PAJAK

Setiady, Tri ( Fakultas Hukum, Universitas Wiralodra)

Article Info

Publish Date
19 Apr 2016

Abstract

The emergence of the tax debt based, First, Formal Doctrine. The emergence of the tax debt based on formal doctrine is a form of tax collection system based Oficial Assessment System. According to this doctrine the tax debt arose because of published the determination and tax assessment. Determination and tax assessments may include: tax collection letters, tax underpayment assessment letters, and additional tax underpayment assessment letters. Second, the emergence of tax debts based on the doctrine materil is a form system of collect a tax based on Self Assessment System. So the tax debts arise due to the tax law.Keywords: Debt Tax, the Repayment Tax Debt, Disputes Tax

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Journal Info
JURNAL FIAT JUSTISIA
Website

Abbrev

FIAT

Publisher

Universitas Lampung

Subject

Law, Crime, Criminology & Criminal Justice

Description

The scope of articles published in FIAT JUSTISIA: Jurnal Ilmu Hukum is consist of a broad range of topic in the field of law including International Law, Civil Law, Criminal Law, Administrative Law, Constitutional Law, and other sections related to ...