Efektivitas Sanksi Pidana Pajak dalam Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan  

Oleh:

Wibowo, Tri

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Jurnal Dinamika Hukum vol. 9 no. 3 (Sep. 2009), page 205-212.
Topik: Pajak; Penggelapan Pajak; Efektivitas Sanksi Pidana
Fulltext: VOL9S2009 TRI WIBOWO_dv.pdf (484.6KB)

Isi artikel

One effort of realizing Independence of nation In defrayal of development Is find the source of fund that coming from tax. But, there are behavior of tax evasion that manipulated by legal subject and object of tax for to get thrift of tax by doing contempt of court (unlawful), and manipulate the tax 1s coherent virus (Inherent) In each tax system that applying In every Jurisdiction. Based on research result, applying of sanction In the case of manipulate of tax Is not yet effective, because not all that order In the norm did, for example bookkeeping's not true and not yet had NPWP. Therefore, the policy formulation of crime sanctions in Law Taxation and also there must be support society and from government enforcers, so application of sanction of crime in taxation area can effectively did (Studi di Pengadilan Pajak Jakarta)

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