Kedudukan Asas Efisiensi Pemungutan Pajak dalam Hukum Acara Perpajakan di Indonesia
<p><em>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 f...
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| Format: | Article |
| Language: | English |
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Universitas Gadjah Mada
2012-02-01
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| Series: | Mimbar Hukum |
| Online Access: | http://mimbar.hukum.ugm.ac.id/index.php/jmh/article/view/362 |
| _version_ | 1828867217974886400 |
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| author | Adrianto Dwi Nugroho |
| author_facet | Adrianto Dwi Nugroho |
| author_sort | Adrianto Dwi Nugroho |
| collection | DOAJ |
| description | <p><em>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.</em></p><p> </p><p>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.</p> |
| first_indexed | 2024-12-13T05:06:49Z |
| format | Article |
| id | doaj.art-da3de22a3f7e4782a514a85172eb586d |
| institution | Directory Open Access Journal |
| issn | 0852-100X 2443-0994 |
| language | English |
| last_indexed | 2024-12-13T05:06:49Z |
| publishDate | 2012-02-01 |
| publisher | Universitas Gadjah Mada |
| record_format | Article |
| series | Mimbar Hukum |
| spelling | doaj.art-da3de22a3f7e4782a514a85172eb586d2022-12-21T23:58:39ZengUniversitas Gadjah MadaMimbar Hukum0852-100X2443-09942012-02-0100206221362Kedudukan Asas Efisiensi Pemungutan Pajak dalam Hukum Acara Perpajakan di IndonesiaAdrianto Dwi Nugroho<p><em>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.</em></p><p> </p><p>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.</p>http://mimbar.hukum.ugm.ac.id/index.php/jmh/article/view/362 |
| spellingShingle | Adrianto Dwi Nugroho Kedudukan Asas Efisiensi Pemungutan Pajak dalam Hukum Acara Perpajakan di Indonesia Mimbar Hukum |
| title | Kedudukan Asas Efisiensi Pemungutan Pajak dalam Hukum Acara Perpajakan di Indonesia |
| title_full | Kedudukan Asas Efisiensi Pemungutan Pajak dalam Hukum Acara Perpajakan di Indonesia |
| title_fullStr | Kedudukan Asas Efisiensi Pemungutan Pajak dalam Hukum Acara Perpajakan di Indonesia |
| title_full_unstemmed | Kedudukan Asas Efisiensi Pemungutan Pajak dalam Hukum Acara Perpajakan di Indonesia |
| title_short | Kedudukan Asas Efisiensi Pemungutan Pajak dalam Hukum Acara Perpajakan di Indonesia |
| title_sort | kedudukan asas efisiensi pemungutan pajak dalam hukum acara perpajakan di indonesia |
| url | http://mimbar.hukum.ugm.ac.id/index.php/jmh/article/view/362 |
| work_keys_str_mv | AT adriantodwinugroho kedudukanasasefisiensipemungutanpajakdalamhukumacaraperpajakandiindonesia |