Legal politics regulation of self assessment system principles for taxpayer property reporting in general provisions and taxation procedures

Muhammad Naufal Arifiyanto,Bambang Sugiri,I Nyoman Nurjaya,Tunggul Anshari Setia Negara

doi:10.33448/rsd-v9i11.10105

Muhammad Naufal Arifiyanto, Bambang Sugiri + Show 2 more

Open Access

https://doi.org/10.33448/rsd-v9i11.10105

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Abstract

At the level of taxpayer obligations (tax consciousness), there must be an awareness of every taxpayer to calculate, pay, and report assets which are the obligation of every citizen and taxpayer compliance with tax laws and regulations. In addition, every taxpayer has a willingness for someone's desire and desire to pay taxes that can be interpreted as a value contributed through regulations by not obtaining direct (contra-achievement) services. This research is holistically the duty of the Directorate General of Taxes to carry out guidance and supervision in cutting or collecting taxes, due to inaccuracies that have resulted in administrative sanctions in the form of a 200% fine from the lack of tax deductions or collection The human resources possessed by the tax authorities are actually not ready to implement the self-assessment system and certain interests have emerged to do tax avoidance, tax evasion, and tax mindedness.

Highlights

Political law talks about the purpose of law in a simple way
The legal politics of the taxation system in Indonesia has become a paradigm of changing the character of how to pay taxes and the awareness of implementing a tax collection system, namely a change in the taxation system from an official assessment system to a self-assessment system
The researcher formulated the problem, namely why there was a change in legal politics in a taxation system in the official assessment system being changed to a self-assessment system ; and why the Indonesian state uses the basis of the tax system regulation based on the principle of self assessment system for reporting the assets of taxpayers

Summary

Introduction

Political law talks about the purpose of law in a simple way. The politics of law in the formation of Indonesian tax laws and regulations have a legal objective to characterize and reform Indonesian taxation. The legal politics of the taxation system in Indonesia has become a paradigm of changing the character of how to pay taxes and the awareness of implementing a tax collection system, namely a change in the taxation system from an official assessment system to a self-assessment system. In the context of the constitutional state of Indonesia, there is a recognition of human dignity which in general attaches the source of the state philosophy Based on this background, the researcher formulated the problem, namely why there was a change in legal politics in a taxation system in the official assessment system being changed to a self-assessment system ; and why the Indonesian state uses the basis of the tax system regulation based on the principle of self assessment system for reporting the assets of taxpayers

Methods

Research Results and Discussion

Conclusion