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All Journal Amnesty: Jurnal Riset Perpajakan
Galuh Tresna Murti
Accounting, Telkom University
Economics, Econometrics & Finance

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Analysis of the Concept and Implementation of Local Taxes and Levies in Indonesia: Challenges and Impacts on Local Revenues Andito Dipontoro Wibisono; Angga Bayu Putra; Muhammad Rafly Aprilyo; Galuh Tresna Murti
Jurnal Riset Perpajakan: Amnesty Vol 6 No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13018

Abstract

This paper aims to examine the concept of local taxes and levies that apply in Indonesia based on the law. This is because many people are still unfamiliar with the understanding of local taxes and levies. Local taxes and levies are part of local revenue that can be used to support various local government activities. Local taxes and levies can be in the form of taxes, excise, levies, and others. This study uses a qualitative descriptive method, which involves extracting information through observation, descriptive analysis and conclusion drawing. The results of the study show that local taxes and levies in Indonesia have a complex and diverse structure, and this makes the management of local taxes and levies in Indonesia difficult. Whereas local taxes and levies themselves are one of the main sources for local revenue. In addition, problems such as unclear rules, lack of personnel competence, legal uncertainty, and other issues also affect the management of local taxes and levies in Indonesia
Analysis of Taxpayer Compliance and Audit in the Context of Taxation in Indonesia Dea Putrima Sari Pasaribu; Galuh Tresna Murti; Nadya Yumna Putri; Anbiya Abdul Ghani
Jurnal Riset Perpajakan: Amnesty Vol 6 No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i2.13023

Abstract

Indonesia is a state of law and the law is mandatory and must be obeyed, so one of the legal provisions in Indonesia is taxation, because taxes are fees imposed by the government to finance it. committing fraud will be subject to sanctions in the form of sanctions in the form of management sanctions, and criminal sanctions in confinement or confinement. the refund of tax overpayments also begins with the submission of a tax refund application, which is followed by an examination of the refund application by the DGT. This study aims to learn more about taxation procedures through various sub-discussions. This study adopts the literature research method to explore further related theories and previous research. in the written abstract: 1) Definition of tax audit 2) Purpose of tax audit 3) audit to test compliance 4) investigation for other purposes 5) tax assessment letter 6) tax billing letter 7) tax notification letter.
Co-Authors Anbiya Abdul Ghani Andito Dipontoro Wibisono Angga Bayu Putra Dea Putrima Sari Pasaribu Muhammad Rafly Aprilyo Nadya Yumna Putri