MEMAHAMI BEBERAPA UPAYA HUKUM YANG TERDAPAT DALAM PASAL 36 UNDANG-UNDANG KUP

INFO ARTHA

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Field Value
 
Title
MEMAHAMI BEBERAPA UPAYA HUKUM YANG TERDAPAT DALAM PASAL 36 UNDANG-UNDANG KUP
 
Creator Aribowo, Irwan
 
Subject
Self Assessment; The General Tax Provisions And Procedures Law; Deduction; Annulment; cancellation
 
Description
Based on the self-assessment system, taxpayers are given full trust to calculate, take into account, pay and also self-report the amount of tax payable. In practice, Directorate General of Tax is authorized to publish administrative sanctions against the taxpayers who violate taxation liabilities. In other conditions, it is possible that an administrative sanction is imposed inappropriately to the taxpayer as a result of inaccuracy of the tax officers. It can be a burden to the the taxpayer who is unguilty or misunderstood the laws of tax. In such circumstances, the administrative sanctions in the form of interest, penalty and the assigned increase can be annually deducted by the Director General Of Taxation. 
 
Publisher Polytechnic of State Finance STAN
 
Contributor

 
Date 2017-05-24
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.pknstan.ac.id/index.php/JIA/article/view/63
10.31092/jia.v5i1.63
 
Source INFO ARTHA; Vol 5 (2016): EDISI SEPTEMBER; 87-92
JURNAL INFO ARTHA; Vol 5 (2016): EDISI SEPTEMBER; 87-92
2581-0839
0852-6737
10.31092/jia.v5i1
 
Language ind
 
Relation http://jurnal.pknstan.ac.id/index.php/JIA/article/view/63/51
 
Rights Copyright (c) 2017 INFO ARTHA
 

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