EFEKTIVITAS SISTEM SELF ASSESSMENT DALAM PAJAK PENGHASILAN DI KANTOR PELAYANAN PAJAK PRATAMA BATU (PERSPEKTIF HUKUM POSITIF DAN HUKUM ISLAM)
Abstract: In the
implementation of this system of self assessment, Taxpayers entrusted to count,
make their own calculation of tax payable, after that deposit and then report
to the tax office. Along with the development of legislation, then in 2013 the
PP No. 46 Year 2013. With the passing of PP 46 Year 2013 is expected to provide
facilities for the society of UKM that become taxpayers in calculating the
amount of tax payable. In addition, to assist the role KPP Pratama Batu in the
discipline the perpetrators of UKM Batu thus increasing compliance of the
businesses of UKM in paying taxes. However, the regulation of negative response
by the taxpayer UKM because it is considered highly detrimental to the
taxpayer. Agree-Disagree that occurs between the government and the taxpayer
had impacted negatively on the implementation of the regulation, so in this
study will be assessed the first, the implementation of the system of self
assessment in income tax on KPP Pratama Batu. Second, the constraints faced KPP
Pratama Batu in the implementation of self-assessment. Third, the
implementation of self-assessment system is reviewed based on the principle of
al-amanah and principle of ash-shidqu.
Penulis: Toyyibatuz Zaimah
Kode Jurnal: jpperadabanislamdd160033
