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All Journal Mimbar Keadilan Pembaharuan Hukum The 2nd Proceeding Indonesia Clean of Corruption in 2020" JURNAL USM LAW REVIEW JURNAL DE JURE MUHAMMADIYAH CIREBON Jurnal Hukum Sehasen Jurnal Penelitian Hukum Indonesia (J-PeHI) Justicia Journal
Lilik Warsito
Universitas Darul Ulum Islamic Centre Sudirman
Humanities Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Pembaharuan Hukum

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POTENSI KORUPSI DALAM KEBIJAKAN VALIDASI PAJAK PENJUALAN ATAS TANAH DAN ATAU BANGUNAN Lilik Warsito
Jurnal Pembaharuan Hukum Vol 3, No 3 (2016): Jurnal Pembaharuan Hukum
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26532/jph.v3i3.1366

Abstract

Law No. 36 Th. 2008 Income Tax, tax objects including land transfer. A general description that maintaining self-assessment, but in fact a seller who has to pay income tax to get validation from the Tax Office. Discussion: The procedure of payment of income tax, the seller pays the tax-SSP; Then the seller to apply to the Tax Office for validation; Policy validation of payment of income tax can raise the potential for corruption, as stipulated in Law No. 31 Th. 1999 jo. Law No. 20 Th. 2001
Co-Authors Aprianto . Ariwibowo Arifin, Herjuno Dika Ratu Marfu'atun Esdarwati, Susila Farida, Any Hermawan, Fajar Herwin Sulistyowati, SH,MH Hono Sejati, Hono Irfan Rizky Hutomo Lamijan Lamijan, Lamijan Mada Kusuma, Leo Putri Maha Dewi, S.H., M.H Surya Kusuma Wardana Tri Susilowati Umami, Anni Shanty Urip, Giyono