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All Journal Jurnal Ilmiah Ekonomi dan Manajemen
Aprilia Regitasya Parinduri
Universitas Islam Negeri Sumatera Utara
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Ketentuan Umum Perpajakan (KUP) dan Tatacara Perpajakan Indah Amelia; Aprilia Regitasya Parinduri; Habima Perdana Kusuma; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11376

Abstract

The General Provisions and Tax Procedures (KUP) constitute the legal basis of the Indonesian tax system, governing the rights and obligations of taxpayers and tax administration procedures. This study aims to understand the definition, function, purpose, and implementation of the tax system in Indonesia. The research method used is a literature study, utilizing journals, books, and the latest tax regulations as data sources. The results indicate that the KUP plays a crucial role in creating an orderly and effective tax system that provides legal certainty for both the public and the government. Modernizing tax administration through digital systems also helps improve taxpayer compliance in Indonesia.
Co-Authors Dini Vientiany Habima Perdana Kusuma Indah Amelia