Articles

The Mechanism of Law Enforcement for Taxation In Indonesia Court System

Khalimi .
Postgraduate Program University of Jayabaya Jakarta, Indonesia
Online First: August 16, 2019
| Google Scholar
[1]
K. ., “The Mechanism of Law Enforcement for Taxation In Indonesia Court System”, sshj, vol. 3, no. 08, pp. 1492-1496, Aug. 2019.

Abstract

The purpose of criminal law policy in the field of taxation is not to look for mistakes or provide punishments as revenge, but to realize the level of public compliance as taxpayers so that in the end they can increase state revenues in the taxation sector. Efforts to against crime in the tax sector through the making of criminal law are essentially an integral part of the protection efforts for people who are social defenders, and efforts to achieve public welfare in the context of eradicating and reducing poverty (social welfare). The research method used normative legal research. The data used are secondary data consists of primary legal materials, secondary law, and tertiary legal materials. In addition, it is also used as the primary data, secondary data, and supporting legal materials. The result of this research is a taxpayer who violates the provisions of the applicable tax laws and regulations, he (the taxpayer) does not deposit the tax payable so in this case the taxation apparatus gives a warning letter that the taxpayer must fulfill tax obligations if it has three times received the warning letter but the taxpayer did not respond to the Directorate General of Taxation, in this case through the local tax authorities.

References

[1] Turyatini, T. (2017). The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies. Jurnal Dinamika Akuntansi, 9(2), 143-153.
[2] Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers’ view. Procedia-Social and Behavioral Sciences, 109, 1069-1075.
[3] Kasimbazi, E. (2004). Taxpayers' rights and obligations: Analysis of implementation and enforcement mechanisms in Uganda (No. 2004: 12). DIIS Working Paper.
[4] Wahyudi, S. (2019). Penal Policy on Assets Recovery on Corruption Cases in Indonesia. Journal of Indonesian Legal Studies, 4(01), 45-72.
[5] Sampara, Said, dan Insan Anshari Al Aspary. (2012) Tindak Pidana Perpajakan (Suatu Kajian Yuridis-Normatif). Jakarta: BP. Cipta Karya.
[6] Schmidtz, D., Goodin, R. E., & Goodin, R. E. (1998). Social welfare and individual responsibility. Cambridge University Press.
[7] Moon, J. D., & Moon, J. D. (2019). Responsibility, rights, and welfare: The theory of the welfare state. Routledge.
[8] Mustofa, M. (2010). Kriminologi: Kajian sosiologi terhadap kriminalitas, perilaku menyimpang, dan pelanggaran hukum, Edisi kedua. Bekasi: Penerbit Sari Ilmu Pratama.
[9] Ekelund Jr, R. B., & Walker, D. M. (1996). JS Mill on the income tax exemption and inheritance taxes: the evidence reconsidered. History of Political Economy, 28(4), 559-581.
[10] Ott, A. F. (2013). What Economists Do: A Journey through the History of Economic Thought. iUniverse.
[11] Ekelund Jr, R. B., & Walker, D. M. (1996). JS Mill on the income tax exemption and inheritance taxes: the evidence reconsidered. History of Political Economy, 28(4), 559-581.
[12] Utz, S. (2001). Ability to pay. Whittier L. Rev., 23, 867.
[13] Chynoweth, P. (2008). Legal research. Advanced research methods in the built environment, 28-38.
[14] Darwin. (2013). Pajak Bumi dan Bangunan dalam Tataran Praktis. Jakarta: Mitra Wacana Media.
[15] Posner, E. A. (2000). Law and social norms: The case of tax compliance. Va. L. Rev., 86, 1781.
[16] Idami, Z. (2018). Factors Affecting Harmony among Law Enforcement Agencies in Indonesia. Padjadjaran Journal of Law, 5(1), 164-181.
[17] Idami, Z. (2018). Factors Affecting Harmony among Law Enforcement Agencies in Indonesia. Padjadjaran Journal of Law, 5(1), 164-181
Published August 16, 2019
Keywords
  • law enforcement, taxation, taxpayer
How to Cite
[1]
K. ., “The Mechanism of Law Enforcement for Taxation In Indonesia Court System”, sshj, vol. 3, no. 08, pp. 1492-1496, Aug. 2019.

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References

[1] Turyatini, T. (2017). The Analysis of Tax Avoidance Determinant on The Property and Real Estate Companies. Jurnal Dinamika Akuntansi, 9(2), 143-153.
[2] Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers’ view. Procedia-Social and Behavioral Sciences, 109, 1069-1075.
[3] Kasimbazi, E. (2004). Taxpayers' rights and obligations: Analysis of implementation and enforcement mechanisms in Uganda (No. 2004: 12). DIIS Working Paper.
[4] Wahyudi, S. (2019). Penal Policy on Assets Recovery on Corruption Cases in Indonesia. Journal of Indonesian Legal Studies, 4(01), 45-72.
[5] Sampara, Said, dan Insan Anshari Al Aspary. (2012) Tindak Pidana Perpajakan (Suatu Kajian Yuridis-Normatif). Jakarta: BP. Cipta Karya.
[6] Schmidtz, D., Goodin, R. E., & Goodin, R. E. (1998). Social welfare and individual responsibility. Cambridge University Press.
[7] Moon, J. D., & Moon, J. D. (2019). Responsibility, rights, and welfare: The theory of the welfare state. Routledge.
[8] Mustofa, M. (2010). Kriminologi: Kajian sosiologi terhadap kriminalitas, perilaku menyimpang, dan pelanggaran hukum, Edisi kedua. Bekasi: Penerbit Sari Ilmu Pratama.
[9] Ekelund Jr, R. B., & Walker, D. M. (1996). JS Mill on the income tax exemption and inheritance taxes: the evidence reconsidered. History of Political Economy, 28(4), 559-581.
[10] Ott, A. F. (2013). What Economists Do: A Journey through the History of Economic Thought. iUniverse.
[11] Ekelund Jr, R. B., & Walker, D. M. (1996). JS Mill on the income tax exemption and inheritance taxes: the evidence reconsidered. History of Political Economy, 28(4), 559-581.
[12] Utz, S. (2001). Ability to pay. Whittier L. Rev., 23, 867.
[13] Chynoweth, P. (2008). Legal research. Advanced research methods in the built environment, 28-38.
[14] Darwin. (2013). Pajak Bumi dan Bangunan dalam Tataran Praktis. Jakarta: Mitra Wacana Media.
[15] Posner, E. A. (2000). Law and social norms: The case of tax compliance. Va. L. Rev., 86, 1781.
[16] Idami, Z. (2018). Factors Affecting Harmony among Law Enforcement Agencies in Indonesia. Padjadjaran Journal of Law, 5(1), 164-181.
[17] Idami, Z. (2018). Factors Affecting Harmony among Law Enforcement Agencies in Indonesia. Padjadjaran Journal of Law, 5(1), 164-181
Published August 16, 2019
Keywords
  • law enforcement, taxation, taxpayer
How to Cite
[1]
K. ., “The Mechanism of Law Enforcement for Taxation In Indonesia Court System”, sshj, vol. 3, no. 08, pp. 1492-1496, Aug. 2019.
No Supplimentary Material available for this article.
Published August 16, 2019
Keywords
  • law enforcement, taxation, taxpayer
How to Cite
[1]
K. ., “The Mechanism of Law Enforcement for Taxation In Indonesia Court System”, sshj, vol. 3, no. 08, pp. 1492-1496, Aug. 2019.

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Published August 16, 2019
Keywords
  • law enforcement, taxation, taxpayer
How to Cite
[1]
K. ., “The Mechanism of Law Enforcement for Taxation In Indonesia Court System”, sshj, vol. 3, no. 08, pp. 1492-1496, Aug. 2019.

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  • Khalimi .

  • Published August 16, 2019
    Keywords
    • law enforcement, taxation, taxpayer
    How to Cite
    [1]
    K. ., “The Mechanism of Law Enforcement for Taxation In Indonesia Court System”, sshj, vol. 3, no. 08, pp. 1492-1496, Aug. 2019.