Studi Putusan Mahkamah Agung Tahun 2004-2010 Atas Kasus Sengketa Pajak di Indones
The aims of this research is to conduct a study on taxation in Indonesia, to analyze behavior of Supreme Court�s judge on the tax dispute, identify indications of tax avoidance and tax evasion by the taxpayer and to know the losses of the government due to tax avoidance, and to analyze the laws of...
| Main Authors: | , |
|---|---|
| Format: | Thesis |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2011
|
| Subjects: |
| _version_ | 1797030717097508864 |
|---|---|
| author | , Inayati Nuraini Dwiputri, S.Si. , Dr. Rimawan Pradiptyo, M.Sc. |
| author_facet | , Inayati Nuraini Dwiputri, S.Si. , Dr. Rimawan Pradiptyo, M.Sc. |
| author_sort | , Inayati Nuraini Dwiputri, S.Si. |
| collection | UGM |
| description | The aims of this research is to conduct a study on taxation in Indonesia, to
analyze behavior of Supreme Court�s judge on the tax dispute, identify indications
of tax avoidance and tax evasion by the taxpayer and to know the losses of the
government due to tax avoidance, and to analyze the laws of taxation in Indonesia
especially on the tax disputes. The data use Supreme Court�s judge on 2004-2010
in the case of tax disputes. Data obtained from the MA website
http://putusan.mahkamahagung.go.id.
The first analysis is descriptive statistics and the second analysis is logistic
regression. The results shows that Supreme Court�s judge has a different treatment
to the Applicant Review and the disputed tax years. The data show that there is an
indication tax avoidance and tax evasion by taxpayers. Motivation taxpayer makes
a tax avoidance is to use the time the dispute to delay tax payments. The analysis
of tax laws, especially tax dispute shows that the Indonesian tax laws has
facilitated taxpayers to make tax avoidance. In addition it was found that the tax
laws, especially tax dispute has not been implemented properly. Government
losses due to tax avoidance by taxpayers is approximately 10 billion rupiah.
From the identification results of the research and refers to previous
research, it needs to be done by the government of Indonesia include: 1) The
�Dirjen Pajak� should improve its performance by improving the quality of
employees in the Directorate General of Taxation both the intellectual and moral
behavior, 2) make changes to the system legislation and taxation with an objective
definition and does not cause confusion, 3) increase taxpayer compliance by
increasing benefits, especially tax payments to the taxpayer |
| first_indexed | 2024-03-13T22:10:10Z |
| format | Thesis |
| id | oai:generic.eprints.org:90359 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T22:10:10Z |
| publishDate | 2011 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:903592014-08-20T02:52:04Z https://repository.ugm.ac.id/90359/ Studi Putusan Mahkamah Agung Tahun 2004-2010 Atas Kasus Sengketa Pajak di Indones , Inayati Nuraini Dwiputri, S.Si. , Dr. Rimawan Pradiptyo, M.Sc. ETD The aims of this research is to conduct a study on taxation in Indonesia, to analyze behavior of Supreme Court�s judge on the tax dispute, identify indications of tax avoidance and tax evasion by the taxpayer and to know the losses of the government due to tax avoidance, and to analyze the laws of taxation in Indonesia especially on the tax disputes. The data use Supreme Court�s judge on 2004-2010 in the case of tax disputes. Data obtained from the MA website http://putusan.mahkamahagung.go.id. The first analysis is descriptive statistics and the second analysis is logistic regression. The results shows that Supreme Court�s judge has a different treatment to the Applicant Review and the disputed tax years. The data show that there is an indication tax avoidance and tax evasion by taxpayers. Motivation taxpayer makes a tax avoidance is to use the time the dispute to delay tax payments. The analysis of tax laws, especially tax dispute shows that the Indonesian tax laws has facilitated taxpayers to make tax avoidance. In addition it was found that the tax laws, especially tax dispute has not been implemented properly. Government losses due to tax avoidance by taxpayers is approximately 10 billion rupiah. From the identification results of the research and refers to previous research, it needs to be done by the government of Indonesia include: 1) The �Dirjen Pajak� should improve its performance by improving the quality of employees in the Directorate General of Taxation both the intellectual and moral behavior, 2) make changes to the system legislation and taxation with an objective definition and does not cause confusion, 3) increase taxpayer compliance by increasing benefits, especially tax payments to the taxpayer [Yogyakarta] : Universitas Gadjah Mada 2011 Thesis NonPeerReviewed , Inayati Nuraini Dwiputri, S.Si. and , Dr. Rimawan Pradiptyo, M.Sc. (2011) Studi Putusan Mahkamah Agung Tahun 2004-2010 Atas Kasus Sengketa Pajak di Indones. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=52808 |
| spellingShingle | ETD , Inayati Nuraini Dwiputri, S.Si. , Dr. Rimawan Pradiptyo, M.Sc. Studi Putusan Mahkamah Agung Tahun 2004-2010 Atas Kasus Sengketa Pajak di Indones |
| title | Studi Putusan Mahkamah Agung Tahun 2004-2010
Atas Kasus Sengketa Pajak di Indones |
| title_full | Studi Putusan Mahkamah Agung Tahun 2004-2010
Atas Kasus Sengketa Pajak di Indones |
| title_fullStr | Studi Putusan Mahkamah Agung Tahun 2004-2010
Atas Kasus Sengketa Pajak di Indones |
| title_full_unstemmed | Studi Putusan Mahkamah Agung Tahun 2004-2010
Atas Kasus Sengketa Pajak di Indones |
| title_short | Studi Putusan Mahkamah Agung Tahun 2004-2010
Atas Kasus Sengketa Pajak di Indones |
| title_sort | studi putusan mahkamah agung tahun 2004 2010 atas kasus sengketa pajak di indones |
| topic | ETD |
| work_keys_str_mv | AT inayatinurainidwiputrissi studiputusanmahkamahagungtahun20042010ataskasussengketapajakdiindones AT drrimawanpradiptyomsc studiputusanmahkamahagungtahun20042010ataskasussengketapajakdiindones |