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All Journal CAPITAN: Constitutional Law & Administrative Law Review
Nirahua, Salmon Eleazer Marthin
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Law, Crime, Criminology & Criminal Justice

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Mekanisme Self Assessment System Dalam Pemungutan Pajak Penghasilan Gaspersz, Alex; Nirahua, Salmon Eleazer Marthin; Tita, Heillen Martha Yosephine
CAPITAN: Constitutional Law & Administrative Law Review Vol 3 No 1 (2025): Juni 2025 CAPITAN: Constitutional Law & Administrative Law Review
Publisher : Pusat Studi Hukum dan Pemerintahan Fakultas Hukum Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/capitan.v3i1.15939

Abstract

This article analyzes the implementation of the self-assessment system mechanism in the implementation of Income Tax (PPh) Article 21 collection, which is collected by a third party. The aim of this research is to confirm the self-assessment system as a mechanism for collecting income tax mandated by the 1983 tax reform and implied in Article 12 paragraph (1) KUP Law. The method used in this research is normative legal with a statutory approach and a conceptual approach. The results found that the collection of Income Tax Article 21 was carried out using a withholding system mechanism which was an introduction and an integral part of the self-assessment system mechanism.
Co-Authors Gaspersz, Alex Tita, Heillen Martha Yosephine