EKSISTENSI SURAT PEMBERITAHUAN PAJAK DAN TANGGUNGJAWAB HUKUM KUASA WAJIB PAJAK

Authors

  • Noor Tri Hastuti Fakultas Hukum, Universitas Wijaya Kusuma Surabaya, Jl. Dukuh Kupang XXV No. 54, Surabaya

DOI:

https://doi.org/10.30742/perspektif.v2i1.131

Keywords:

Wajib Pajak, Surat Kuasa, SPM, SPT

Abstract

Self Assesment System yang dianut Indonesia telah menempatkan SPM dan SPT dalam posisi yang vital. Apabila dikemudian hari diketahui SPM atau SPT mengandung cacat hukum, maka persoalan yang muncul berkaitan dengan siapa yang bertanggungjawab dan tanggung jawab hukum apa yang dapat dikenakan. Hubungan hukum antara wajib pajak dengan kuasanya melalui Surat Kuasa pada prinsipnya hanya melahirkan hak dan tanggung jawab secara keperdataan. Tanggung jawab pemegang kuasa akan berdimensi apabila cacat hukum pada SPM dan SPT itu dilakukan secara sengaja dan menimbulkan kerugian bagi negara.

References

H.M.N. Purwosutjipto, Pengertian Pokok Hukum Dagang Indonesia (Pengetahuan Dasar Hukum Dagang), Djambatan, Jakarta, 1981.

Moenaf H. Regar, Mengenal Profesi Akuntan dan Memahami Laporannya, Bumi Aksara, Jakarta, 1993.

Murti Sumarni – John Soeprihanto, Pengantar Bisnis (Dasar-dasar Ekonomi Perusahaan), Liberty, Yogyakarta, 1995.

Mardiasmo, Perpajakan, Edisi 2, Andi Offset, Yogyakarta, 1992.

Rochmat Soemitro, Pajak Ditinjau dari Segi Hukum, Eresco, Bandung, 1991.

_______, Asas-Asas Hukum Pajak, Binacipta, Bandung, 1991.

S.F. Marbun dan Moh. Mahfud, Pokok-Pokok Hukum Administrasi Negara, Liberty, Yogyakarta, 1987.

Undang-Undang Perpajakan 1995, Gajayana Press, Malang, 1995.

Wirjono Prodjodikoro, Asas-Asas Hukum Pidana di Indonesia, Eresco, Bandung – Jakarta, 1981.

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Published

1997-04-30

Issue

Vol. 2 No. 1 (1997): Edisi April

Section

Articles

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