Maryano, Dr. Maryano, SH, MH Jurnal : Legal Culture Obligation to Submit Tax Data and Information from Agencies, Institutions, Associations, and Other Parties. Jurnal Cita Hukum.
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Abstract
Law Number 28 of 2007 and Government Regulation Number 31 of 2012 mandate the provision of tax data by government agencies, institutions, associations and other parties (ILAP) to the Directorate General of Taxes (DJP). Even though criminal sanctions have been regulated, implementing these obligations is not optimal. DJP adopted alternative methods, such as a Memorandum of Understanding/MoU, to obtain tax data from ILAP. This research uses a research method that focuses on positive law with the theory of legal certainty by Gustav Radbruch, the theory of authority by Max Weber, and the theory of taxation by Adam Smith. The research results show a discrepancy in the implementation of the obligation to submit tax data with positive law and the theory of legal certainty. Steps are needed to create a Memorandum of Understanding/Agreement/MoU up to a Cooperation Agreement by the DJP with ILAP to make the obligation to submit tax data and information from ILAP run smoothly following the study—theory of authority by Max Weber. To realize legal certainty in these regulations and to increase state revenues following the analysis of tax theory by Adam Smith, it is recommended that there be changes to norms in Law Number 28 of 2007 by adding an article regarding the making of a Memorandum of Understanding/MoU/Cooperation Agreement to increase legal certainty, contribution to state revenue
| Item Type: | Article |
|---|---|
| Subjects: | K Law > K Law (General) |
| Divisions: | PASCA SARJANA > S3-Ilmu Hukum |
| Depositing User: | Mrs irene rene |
| Date Deposited: | 06 Feb 2024 09:55 |
| Last Modified: | 06 Feb 2024 09:55 |
| URI: | http://repo.jayabaya.ac.id/id/eprint/4626 |
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