IMPLIKASI UTANG PAJAK BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2008 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN TERHADAP WAJIB PAJAK
Abstract: The emergence of the
tax debt based, First, Formal Doctrine. The emergence of the tax debt based on
formal doctrine is a form of tax collection system based Oficial Assessment
System. According to this doctrine the tax debt arose because of published the
determination and tax assessment. Determination and tax assessments may
include: tax collection letters, tax underpayment assessment letters, and
additional tax underpayment assessment letters. Second, the emergence of tax
debts based on the doctrine materil is a form system of collect a tax based on
Self Assessment System. So the tax debts arise due to the tax law.
Penulis: Tri Setiady
Kode Jurnal: jphukumdd151565
