Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Rizki Khoiril Waladi Siahaan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGANTAR HUKUM PAJAK SERTA ATURAN DAN REGULASI YANG BERLAKU Rizki Khoiril Waladi Siahaan; Dea Salsabila
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 2 (2026): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i2.10032

Abstract

The purpose of this study is to examine the role of tax law in the Indonesian tax system, with a focus on its fundamental ideas, purposes, place in the legal system, and relevant laws and regulations. Using secondary data gathered from a literature review, normative legal research with a legislative and conceptual perspective is the methodology employed. According to the study's findings, tax legislation serves as both the legal basis for tax collection and a tool for promoting equity, legal certainty, and taxpayer compliance. Although tax law is a part of public law in Indonesia, it is intimately related to criminal and civil law. From the constitution to technical rules like Ministerial Decrees (PMK) and Director General's Decrees (Perdirjen), tax laws in Indonesia are organised hierarchically. Additionally, taxpayers are protected by legal remedies including objections and appeals. Tax law has also been demonstrated to have a major impact on taxpayer compliance levels through greater public legal awareness, law enforcement, and regulatory clarity
Co-Authors Dea Salsabila