Legal Culture Obligation to Submit Tax Data and Information from Agencies, Institutions, Associations, and Other Parties

Maryano Maryano, Natalius Natalius, RR Dewi Anggraeni

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, the implementation of 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 results of the research show that there is 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 in accordance with the study. theory of authority by Max Weber. To realize legal certainty in these regulations and to increase state revenues in accordance with the study 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. and contribution to state revenue.Keywords: Reconstruction of Obligations; Data Submission; Tax Information; Legal certainty

Full Text:

PDF

References


Agnes Sawir, Kebijakan pendanaan dan kestrukturisasi perusahaan Gramedia Pustaka Utama, Jakarta, 2004.

Dina Lathifa “4 Fungsi Utama Pajak di Indonesia, Ini Penjelasannya,” https://www.online-pajak.com/tentang-pajak/fungsi-pajak#:~:text=Fungsi%20Pajak%20dan%20Penjelasannya,stabilitas%2C%20dan%20fungsi%20redistribusi%20pendapatan. [diakses pada tanggal 5 Juni 2023]

Dominikus Rato, Dasar-dasar Ilmu Hukum: Memahami Hukum Sejak Dini, Kencana, Jakarta, 2021.

Johny Ibrahim, Teori dan Metode Penelitian Hukum Normatif, Bayumedia, Malang, 2011.

M. Djufri, “Sudah Saatnya Pajak Bukan Lagi Bersifat Memaksa,“ https://bppk.kemenkeu.go.id/pusdiklat-pajak/berita/sudah-saatnya-pajak-bukan-lagi-bersifat-memaksa-724946 {diakses pada tanggal 17 Oktober 2023]

Miriam Budiardjo, Dasar-Dasar Ilmu Politik, Gramedia Pustaka Utama, Jakarta, 2008.

Muhamad Wildan, “World Bank Ungkap Banyak Instansi yang Belum Mau Berikan Data ke DJP,” https://news.ddtc.co.id/world-bank-ungkap-banyak-instansi-yang-belum-mau-berikan-data-ke-djp-44254 [diakses pada tanggal 21 Nov 2023]

Ni Putu Deva Srinadi, “ILAP dan Kaitannya Dengan Pajak,” https://www.pajakku.com/read/641d18e5b577d80e80d76a59/ILAP-dan-Kaitannya-Dengan-Pajak [diakses pada tanggal 21 November 2023]

Organisation for Economic Cooperation and Development (OECD), OECD Guidelines for Multinational Enterprises, OECD's annual Council meeting at ministerial level in Paris on 27 June 2000.

Wida Kurniasih, “Tujuan Hukum Menurut Para Ahli,” https://www.gramedia.com/literasi/tujuan-hukum-menurut-para-ahli/ [diakses pada tanggal 19 Juli 2022]

Peraturan Perundang-undangan

Kitab Undang-Undang Hukum Perdata (KUH Perdata). Kitab Undang-Undang Hukum Dagang (KUHD).

Undang-undang Dasar Negara Republik Indonesia Tahun 1945.

Undang-undang Republik Indonesia Nomor 28 tahun 2007 Tentang Perubahan ketiga atas Undang-undang nomor 6 tahun 1983 Tentang Ketentuan Umum dan Tata Cara Perpajakan.

Undang-Undang Nomor 10 Tahun 1998 Tentang Perbahan Atas Undang-Undang Nomor 7 Tahun 1992 tentang Perbankan.

Undang-Undang Republik Indonesia Nomor 12 Tahun 2011 tentang Pembentukan Peraturan Perundang-Undangan.

Undang-Undang Republik Indonesia Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan.

Keputusan Menteri Keuangan Nomor 235/KMK.03/2003 tentang kriteria Wajib Pajak. Tanggal 3 Juni 2003.

Peraturan Pemerintah No. 31 Tahun 2012 tentang Pemberian dan Penghimpunan Data dan Informasi yang Berkaitan dengan Perpajakan.

Peraturan Menteri Keuangan Nomor 228/PMK.03/2017 tentang Rincian Jenis Data dan Informasi serta Tata Cara Penyampaian Data dan Informasi yang Berkaitan dengan Perpajakan.

Peraturan Menteri Keuangan No.199/PMK 03/2007 tentang Tata Cara Pemeriksaan Pajak. Peraturan Direktur Jenderal Pajak Nomor PER-07/PJ/2017 tentang Pedoman Pemeriksaan Lapangan Dalam Rangka Pemeriksaan Untuk Menguji Kepatuhan Pemenuhan Kewajiban Perpajakan.

Peraturan Direktur Jenderal Pajak Nomor PER-9/PJ/2010 tentang Standar Pemeriksaan untuk Menguji Kepatuhan Pemenuhan Kewajiban Perpajakan.

Surat Edaran Direktur Jenderal Pajak Nomor SE – 10/PJ/2017 tentang Petunjuk Teknis Pemeriksaan Lapangan.




DOI: https://doi.org/10.15408/jch.v11i3.37474 Abstract - 0 PDF - 0

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Free counters!

View My Stats

Creative Commons License 
licensed under a Creative Commons Attribution-ShareAlike 4.0 International