DIMENSI KEADILAN ATAS PEMBERLAKUAN PP NO. 46 TAHUN 2013 DAN PENINGKATAN KEPATUHAN WAJIB PAJAK

Saifhul Anuar Syahdan, Asfida Parama Rani

Abstract


One is an increase in state income taxes, which will be used to finance the state. Increased tax revenue must involve all parties, one of which is the implementation of policies PP No. 46 in 2013 concerning the taxation of 1% of turnover for SMEs. Enabling this policy must lead to a sense of justice and resistance in the community. Implications of the application of the PP. 46 in 2013, the spirit of reporting makes it easy for SMEs to be a resident. For tax authorities, bureaucratic reform and tax administration is expected to greater tax compliance. Finally, the dimensions of justice on the PP. No. 46 in 2013 replied that the potential tax revenue could be done at all levels of society. Reality if done correctly by the tax authorities, then the public would be obedient in paying taxes.

Keywords


Dimensions of justice, PP No. 46 Tahun 2013, The Compliance

References


Aim, J., B. R. Jackson dan M. McKee, 1992, Estimating the Determinants of Taxpayer Compliance with Experimental Data, National Tax Journal, 45 (March), 107-114

Aim, James, Bahl, Roy; Murray, Matthew N., 1990, Tax Structure and Tax Compliance, The Review of Economics and Statistics, Vol. 72, NO.4. (Nov., 1990), pp.603-613

Aim, James, 1991, A Perspective on the Experimental Analysis of Taxpayer Reporting, The Accounting Review, Vol. 66, NO.3. (July), pp. 577-593

Armia, Chairuman. 2002. “Pengaruh Budaya terhadap Efektivitas Organisasi: Dimensi Budaya Hofstede.” JAAI, Vol. 6 No 1. Juni 2002. Diakses tanggal 30 April 2010 dari http://google.co.id/

Azmi, Anna A. Che and Kamala A. Perumal. 2008. “Tax Fairness Dimensions in an Asian Context: The Malaysian Perspective”, International Review of Business Research Papers, Vol. 4 No.5 October-November 2008 Pp.11-19. Diakses tanggal 2 Desember 2009 dari http://google.co.id/

Booker, H. S., 1945, Income Tax and Incentive to Effort, Economica, New Series, Vol. 12, No. 48. (Nov.), pp. 243-247

Choiruman, Ahmad, 2004, Pemeriksaan Pajak Masa Depan, http://www.indodigest.com/indonesia-specialthoughts-106.html

Goolsbee, Austan, 2000, What Happens When You Tax the Rich? Evidencefrom Executive Compensation, The Journal of Political Economy, vol. 108, NO.2 (April), pp.352-378

Hatta, Tatsuo, 1992, The Nakasone-Takeshita Tax Reform:A Critical Evaluation, The American Economic Review, Vol. 82, No.2, Papers and Proceedings of the Hundred and Fourth Annual Meeting of the American Economic Association (May), pp. 231-236

Kurniawan, Richard, 2004, Sadar Pajak, Kunci Pembangunan", Juara II pada Lomba Karya Tulis Perpajakan Nasional, Dirjen Pajak-Fisip UI

Martfianto, Roy. 2013. Pajak 1% Untuk UMKM: Hadiah Atau Hukuman ? Widyaiswara BDK Jogjakarta

Pris K, Andarini. 2010. Da,mpak Dimensi Keadilan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Badan, Skripsi, Universitas Diponegoro Semarang.

......................, PP No 46 Th.2013 tentang pajak UKM

......................, Strategi Meningkatkan Wajib Pajak, Kemnterian Keuangan Direktorat Jendral Pajak dari web Pajak.go.id

Richardson, Grant. 2006. “The Impact of Tax Fairness Dimensions on Tax Compliance Behavior in an Asian Jurisdiction: The Case of Hong Kong”, International Tax Journal




DOI: https://doi.org/10.21107/infestasi.v10i1.512

Refbacks

  • There are currently no refbacks.


Copyright (c) 1970 Saifhul Anuar Syahdan, Asfida Parama Rani

Creative Commons License

This journal is licensed under a Creative Commons Attribution 4.0 International License.