Kedudukan Asas Efisiensi Pemungutan Pajak dalam Hukum Acara Perpajakan di Indonesia

https://doi.org/10.22146/jmh.16164

Adrianto Dwi Nugroho(1*)

(1) 
(*) Corresponding Author

Abstract


Procedural tax legislations in Indonesia have been formulated as to ensure that the principle possesses supremacy above other principles, such as equality. However, in order to maintain integrity of the tax system, such legislations were also formulated as to provide flexibility for tax administrators in enforcing the most proper measure, administrative or criminal, in each case.

 

Hukum acara perpajakan di Indonesia dirancang untuk memastikan prinsip kedaulatan berada di atas prinsip-prinsip yang lain, seperti kesetaraan. Namun, dalam rangka Menjaga penyatuan sistem perpajakan, produk legislasi juga telah dirumuskan untuk memberikan fleksibilitas kepada pemungut pajak dalam menegakkan hukum berdasarkan standar yang tepat, baik administratif maupun pidana pada setiap perkara perpajakan.


Full Text:

PDF



DOI: https://doi.org/10.22146/jmh.16164

Article Metrics

Abstract views : 3457 | views : 6787

Refbacks

  • There are currently no refbacks.


Copyright (c) 2012 Adrianto Dwi Nugroho

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Mimbar Hukum Indexed by:

DOAJ (Directory of Open Access Journal) Bielefeld Academic Search Engine (BASE) COREWorldCatLIVIVOCopac JISTHarvard LibraryElectronic Journals LibraryColumbia University LibrariesLeiden University LibrariesUniversity of Saskatchewan-CanadaGent University LibraryWestern Theological SeminaryUniversity of OxfordThe University of SheffieldThe University of Manchester Toronto Public LibraryEbsco  

Member of :

Crossref


MIMBAR HUKUM ISSN: 0852-100X(print), ISSN: 2443-0994(online)