POLITIK HUKUM PENGATURAN PRINSIP SELF ASSESMENT SYSTEM ATAS PELAPORAN HARTA KEKAYAAN WAJIB PAJAK DALAM UNDANG-UNDANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN

Abstract

Abstract

This research is holistically the duty of the DGT to provide guidance and supervision in cutting or collecting taxes, due to inaccuracy that has resulted in administrative sanctions in the form of a 200% fine from the lack of tax deductions or collection The human resources possessed by the tax authorities are actually not ready to implement the self-assessment system and certain interests have emerged to do tax avoidance, tax evasion, and tax mindedness. The principle of self-assessment system on income tax is still considered to cause conflicts of legal norms, especially in the enforcement of legal rules in income tax. Changes in legal politics in a taxation system in the official assessment system were changed to a self-assessment system because the Indonesian tax laws and regulations in the Dutch Colonial Era had not been able to perfect and adapt all policies in improving the taxation system and what the Indonesian people aspired to do. and national development that touches the taxation sector.

Key words: Indonesian taxation; politics of law; self assessment system

Abstrak

Penelitian ini secara holistik merupakan tugas DJP untuk melakukan pembinaan dan pengawasan dalam memotong atau memungut pajak, karena ketidakcermatan yang mengakibatkan pada sanksi administratif berupa denda 200% dari kekurangan pemotongan atau pemungutan pajak. Sumber daya manusia yang dimiliki oleh aparat perpajakan sebenarnya masih belum siap untuk melaksanakan sistem self assessment system dan muncul kepentingan-kepentingan tertentu untuk melakukan tax avoidance, tax evasion, dan tax minded. Prinsip self assessment system pada pajak penghasilan masih dirasa menimbulkan konflik norma hukum terutama pada pemberlakuan aturan hukum dalam Pajak Penghasilan. Perubahan politik hukum dalam suatu sistem perpajakan pada sistem official assessment system diubah menjadi self assessment system disebabkan karena peraturan perundang-undangan perpajakan Indonesia di Era Kolonial Belanda belum bisa menyempurnakan dan menyesuaikan segala kebijakan-kebijakan dalam memperbaiki sistem perpajakan dan apa yang dicita-citakan bangsa Indonesia dan pembangunan nasional yang menyentuh bidang perpajakan.