PENERAPAN AZAS SELF ASSESMENT DALAM SISTEM PERPAJAKAN OLEH KONSULTAN PAJAK

Authors

  • CH. Anggia H.D.K.W. Fakultas Hukum, Universitas Wijaya Kusuma Surabaya, Jl. Dukuh Kupang XXV No. 54, Surabaya

DOI:

https://doi.org/10.30742/perspektif.v6i4.534

Keywords:

pajak, self assesment, konsultan pajak

Abstract

Sistem Self Assesment dalam pemungutan pajak memberikan kesempatan yang besar bagi wajib pajak untuk menghitung, memperhitungkan dan melaporkan sendiri pajaknya terutang. Kewajiban wajib pajak tersebut dapat dialihkan kepada konsultan pajak yang diatur dalam Keputusan Menteri Keuangan Nomor 294/KMK/1998 tentang Konsultan Pajak. Dalam hal ini konsultan pajak bertanggungjawab untuk memberikan laporan yang benar dari kewajiban yang harus dilaporkan kepada negara.

References

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Published

2006-10-30

Issue

Vol. 6 No. 4 (2001): Edisi Oktober

Section

Articles

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