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Pemeriksaan Pajak dan Reformasi
Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Jurnal Hukum Bisnis vol. 7 (1999)
Perpustakaan Pusat (Semanggi)
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Lihat Detail Induk
The current tax practice is equal to seeking for tax payer's mistake. Tax audit does not adopt the principle of presumption of innocence but "presumption of guilt. Taxpayers stating that they overpay the tax and request for a restitution will be considered trying to steal the satte's money. Therefore, the nature of audit is the same as an investigation of taxpayers clearly emblezzing tax. In the event the taxpayers objects the auditor would let the taxpayers fill an objection letter. However, the tax payable contained in the tax assessment letter being the auditor's finding shall first be settled. Therefore no wonder if in the information era the practice of tax compromise even more proliferates and so does tax violation. According to the writer the above mentioned condition occurs beacuse currently applied tax audit principle is contradictory to the self - assessment system as contained in law on income tax of 1984 (article 30 paragrahos 4 and 5, stating the tax return filed by taxpayer at the first instance shall be considered complying with the law, unless the directorate general of taxes strongly believes that it is untrue. Income tax 1999 stipulates neither of them. Therefore self - assessment is meaningless due to the los of its spirit.
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