Administrative Law & Governance Journal
Vol 1, No 2 (2018): Administrative Law & Governance Journal

Kebijakan Penghapusan Sanksi Administrasi Perpajakan sebagai Stimulus Peningkatan Penerimaan Negara dari Sektor Pajak (Studi Evaluatif Normatif Kebijakan Perpajakan Nasional)

FC Susila Adiyanta (Fakultas Hukum, Universitas Diponegoro)

Article Info

Publish Date
08 Aug 2018

Abstract

Elemination of  tax administration sanction is the government's efforts to expand the number of taxpayers to increase state revenues. Kebijakan penghapusan sanksi administrasi perpajakanis the removal of sanctions facility income tax an individual or entity. The abolition of interest on underpaid tax that can be enjoyed by the people who do not have a Taxpayer Identification Number (TIN) or who already have a TIN on January 1, 2008. With the kebijakan kebijakan kebijakan penghapusan sanksi administrasi perpajakan, the subject of taxes that do not have TIN are encouraged to register as taxpayers. However, government policy as a form of a taxpayer's facility is limited implementation until the end of 2008. Can occur, the program will be constrained if there is still a poor perception and assessment of public service officers who carried out the tax.  Keywords: tax administration sanction, tax revenues

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Journal Info
Administrative Law & Governance Journal
Website

Abbrev

alj

Publisher

Universitas Diponegoro

Subject

Energy Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

Description

Administrative Law & Governance Journal (e-ISSN 2621-2781) or abbreviated as ALJ is a scientific journal as a forum for lecturers and students who explore and interest the Law of State Administration in Indonesia. Containers for research publications of lecturers and research publications. ALJ is ...