BEBERAPA KENDALA DAN UPAYA DALAM PROSES PENAGIHAN TUNGGAKAN PAJAK

Febria Nur Kasimon

Abstract


The role of duty in the increated of state recezption still a moment has so potential. In the development is duty has contribution is very great, which of nation, increation as matter of each obligation. Therefore, obligations that to emerge in tax law is must be fullfill, but its not all obligation fullfill with voluntary by obligationer. The general back pay duty is happen, because obligated taxcareless has fullfill obligation to paying demand tax, foundation letter of remained duty which had publish by office service tax. In the matter of needed law enforcement for trues errection state, receiption, increation, as especially errection law in the process addiction back pay duty, the hope capable and also repair tax director general.


Keywords


Obstacle; Addiction; Backpay tax

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References


Buku:

Brotodihardjo, R. Santoso, Pengantar Ilmu Hukum Pajak, PT. Eresco, Jakarta-Bandung, 1984.

Lasmana, Eko, Sistem Perpajakan di Indonesia Prima Kampus Grafika, Jakarta, 1992.

Pudyatmoko, Y. Sri, Pengantar Hukum Pajak ANDI,Yogyakarta, 2000

Soemitro, Rochmat, Asas dan Dasar Perpajakan, Eresco, Bandung 1991.

Suandy, Erly, Hukum Pajak, Salemba Empat, Jakarta, 2002.

Peraturan Perundang-undangan:

Undang-undang Nomor 16 Tahun 2000 tentang Ketentuan Umum dan Tata Cara Perpajakan

Undang-Undang Nomor 19 Tahun 2000 tentang Penagihan Pajak Dengan Surat Paksa.

Peraturan Pemerintah Nomor 137 Tahun 2000 tentang Tempat dan Tata Cara Penyanderaan, Rehabilitas Nama Baik Penanggung Pajak, dan Pemberian Ganti Rugi dalam rangka Penagihan Pajak dengan Surat Paksa.




DOI: http://dx.doi.org/10.30742/perspektif.v11i2.393

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