KONSEPTUALISASI PENGAMPUNAN PAJAK DALAM KONTEKS REFORMASI HUKUM PAJAK DI INDONESIA

Authors

  • Shinta Hadiyantina Universitas Brawijaya

DOI:

https://doi.org/10.21776/ub.arenahukum.2018.01001.5

Keywords:

tax amnesty, law reform

Abstract

Abstract

This research article discusses about the Tax Amnesty in the Context of Tax Law Reform in Indonesia. The problems discussed was associated with remission of taxes in the tax law in Indonesia. The purpose are to analyze the tax amnesty in the context of the reform of tax law in Indonesia. The author uses the normative legal method. The result show that the treatment received by the receiving facility from tax amnesty is reporting assets that have not been reported and do a random payment in accordance with applicable regulations.Sunset Policy is a program provided by the government to remover sanctions taxation in accordance with Law Number 28 in 2007 on General Provisions and Tax Procedures policy.

 

Abstrak

Tulisan ini membahas mengenai konseptualisasi pemberlakuan Tax Amnesty dalam Konteks Reformasi Hukum Pajak di Indonesia. Permasalahan yang dibahas dalam penelitian ini adalah terkait dengan pemberlakuan pengampunan pajak dalam hukum pajak di Indonesia. Tujuan penulisan ini adalah untuk menganalisis pengampunan pajak dalam konteks reformasi hukum pajak di Indonesia. Penulis menggunakan metode yuridis normatif. Hasil penelitian menunjukkan bahwa pemberlakuan tax amnesty yang diterima oleh penerima fasilitas pengampunan pajak adalah pelaporan aset yang belum dilaporkan dan melakukan pembayaran uang tebusan sesuai dengan peraturan yang berlaku. Sunset Policy merupakan program yang diberikan oleh pemerintah untuk menghapus sanksi dibidang perpajakan sesuai dengan Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan.

References

Buku

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Bohari. Pengantar Hukum Pajak. ed. revisi, cet. 5. Jakarta: RajaGrafindo Persada, 2004.

Devano, Sony dan Siti Kurnia R. Perpajakan, Konsep, Teori dan Isu. Jakarta: Kencana Prenada Media Group, 2006.

Negara, Tunggul Anshari Setia. Pengantar Hukum Pajak. Cetakan ke-2. Malang: Bayu Media Publishing, 2008.

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Usman, B. dan K. Subroto. Pajak-Pajak Indonesia. Jakarta: Yayasan Bina Pajak, 1980.

JURNAL/MAJALAH

Binjarsono, Tugiman. “Rekonsiliasi Tax Amnesty, Indonesian Tax Reviewâ€. disgust Vol. II, No. 5, (2005)

Hutagaol, John. “Sekilas Tentang Tax Amnestyâ€. Berita Pajak No. 1529 Tahun XXXVIII, (2004).

Prasetyo, Adinur. “Kepatuhan Pajak dan Beberapa Faktor Yang Mempengaruhinyaâ€. Berita Pajak, No. 1571 Tahun XXXIV, (15 September 2008).

INTERNET

Ngadiman dan Huslin, Pengaruh Sunset Policy, Tax Amnesty, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Studi Empiris Di Kantor Pelayanan Pajak Pratama Jakarta Kembangan), http://journal.tarumanagara.ac.id/index.php/jakt/article/viewFile/2292/2036 diakses pada 15 Desember 2015

Ragimun, Analisis Implementasi Pengampunan pajak (tax amnesty) (Tax Amnesty) di Indonesia, http://www.kemenkeu.go.id/sites/default/files/Analisis%20Implementasi%20Tax%20Amnesty%20di%20Indonesia.pdf diakses pada 8 Desember 2015.

Omni Sukses Utama Registered Tax Consultant, http://www.pajak2000.com/news_print.php?id=307 doalses pada 8 Desember 2015.

UNDANG-UNDANG

UU Nomor 28 Tahun 2007 tentang perubahan atas UU Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan.

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Published

2018-04-17

How to Cite

Hadiyantina, S. (2018). KONSEPTUALISASI PENGAMPUNAN PAJAK DALAM KONTEKS REFORMASI HUKUM PAJAK DI INDONESIA. Arena Hukum, 11(1), 85–100. https://doi.org/10.21776/ub.arenahukum.2018.01001.5

Issue

Vol. 11 No. 1 (2018)

Section

Artikel

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Copyright (c) 2018 Shinta Hadiyantina

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