文章基本信息

标题：Legal politics regulation of self assessment system principles for taxpayer property reporting in general provisions and taxation procedures
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作者：Muhammad Naufal Arifiyanto ; I Nyoman Nurjaya ; Tunggul Anshari Setia Negara 等
期刊名称：Research, Society and Development
电子版ISSN：2525-3409
出版年度：2020
卷号：9
期号：11
页码：1-10
DOI：10.33448/rsd-v9i11.10105
出版社：Grupo de Pesquisa Metodologias em Ensino e Aprendizagem em Ciências
摘要：At the level of taxpayer obligations (tax consciousness), there must be an awareness of every taxpayer to calculate, pay, and report assets which are the obligation of every citizen and taxpayer compliance with tax laws and regulations. In addition, every taxpayer has a willingness for someone's desire and desire to pay taxes that can be interpreted as a value contributed through regulations by not obtaining direct (contra-achievement) services. This research is holistically the duty of the Directorate General of Taxes to carry out guidance and supervision in cutting or collecting taxes, due to inaccuracies that have 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.
关键词：Political Law; Indonesian Taxation; Self assessment system.