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All Journal Jaksa: Jurnal Kajian Ilmu Hukum Dan Politik
Muhammad Bondhi Alby Maulana
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Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Perlindungan Hak Wajib Pajak Dalam Proses Pemeriksaan Dan Penegakan Hukum Pajak Di Indonesia Ditinjau Dari Perspektif Hukum Dan Etika Syavira Alzena Qinayya; Alvieta Alice Reyhanif; Dimas Dwi Nugroho; Muhammad Bondhi Alby Maulana
Jaksa : Jurnal Kajian Ilmu Hukum dan Politik Vol 2 No 3 (2024): Juli : Jurnal Kajian Ilmu Hukum dan Politik
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jaksa.v2i3.1886

Abstract

To encourage voluntary compliance with tax obligations, taxpayers must be treated fairly, which requires legal protection of their rights. The charter of taxpayer rights or the actual tax law as contained in the tax law are two methods used to implement the recognition of taxpayer rights. Taxpayers themselves also submit restitution claims, one of which is value-added tax, in this case the legal certainty does not exist because of the overlapping administrative and criminal sanctions. Some countries have explicitly recognized taxpayer rights in their laws, as well as through the creation of papers outlining those rights. The "Normative Juridical" Research Method is the legal research methodology used.
Co-Authors Alvieta Alice Reyhanif Dimas Dwi Nugroho Syavira Alzena Qinayya