Abstract
This study is focused on the aspect of law enforcement, especially on tax law. The study additionally examines the process of tax laws enforcement that tends to emphasize on the criminal law rather than on administrative one. This research was conducted by using a normative juridical method focused on primary and secondary materials.The result of the research shows that merely emphasizing the criminal aspects of tax law enforcement will only jeopardizes the primary goal of tax administration in collecting tax revenue that is highly needed for public needs such as building schools, bridges, hospitals, fuel subsidies, and so on. Conversely, using an administrative approach will maximize tax revenue because it will make taxpayers and tax officers feel safe every time they face a tax dispute. Key words : Administrative law, criminal law, government spending.
Highlights
This study is focused on the aspect of law enforcement, especially on tax law
The study examines the process of tax laws enforcement that tends to emphasize on the criminal law rather than on administrative one
This research was conducted by using a normative juridical method focused on primary and secondary materials.The result of the research shows that merely emphasizing the criminal aspects of tax law enforcement will only jeopardizes the primary goal of tax administration in collecting tax revenue that is highly needed for public needs such as building schools, bridges, hospitals, fuel subsidies, and so on
Summary
Kalimantan Barat Nomor 7 Tahun 2008 tentang Rencana Pembangunan Jangka Panjang Tahun 2007 – 2027, Propinsi Kalimantan Barat mempunyai visi dan misi untuk mewujudkan berbagai pembangunan dan pemberdayaan, salah satunya Pembangunan dan Pemberdayaan Hukum. Hukum Tertulis yaitu hukum yang dibuat dan ditetapkan oleh institusi negara yang dicantumkan dalam berbagai peraturan. Peraturan Desa (Perdes) merupakan bentuk hukum tertulis yang dibuat dan ditetapkan oleh. Peraturan Desa mempunyai dua kedudukan yaitu pertama, peraturan desa tidak terpisahkan dari kesatuan sistem perundang-undangan nasional dan kedua, peraturan desa merupakan peraturan yang dibuat dan ditetapkan dengan berdasarkan asal-usul dan adat istiadat masyarakat desa setempat. Desa dalam Undang-Undang Nomor 32 Tahun 2004 tentang Pemerintahan Daerah (UU 32/2004) dan Peraturan Pemerintah Nomor 72 Tahun 2005 tentang Desa (PP 72/2005) mempunyai dua status kewilayahan yaitu wilayah otonomi dan wilayah administratif. Dari pemaparan di atas mengartikan bahwa Peraturan Desa sebagai peraturan yang berdasarkan asal-usul dan adat istiadat masyarakat desa setempat merupakan peraturan yang dibuat, dirumuskan dan ditetapkan berdasarkan sendisendi kehidupan desa seperti kehidupan sosial, budaya, ekonomi dan pranata hukum desa
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