Perspektif : Kajian Masalah Hukum dan Pembangunan
Vol 11, No 2 (2006): Edisi April

BEBERAPA KENDALA DAN UPAYA DALAM PROSES PENAGIHAN TUNGGAKAN PAJAK

Febria Nur Kasimon (Fakultas Hukum Universitas Wijaya Putra Surabaya)



Article Info

Publish Date
28 Apr 2006

Abstract

The role of duty in the increated of state recezption still a moment has so potential. In the development is duty has contribution is very great, which of nation, increation as matter of each obligation. Therefore, obligations that to emerge in tax law is must be fullfill, but its not all obligation fullfill with voluntary by obligationer. The general back pay duty is happen, because obligated taxcareless has fullfill obligation to paying demand tax, foundation letter of remained duty which had publish by office service tax. In the matter of needed law enforcement for trues errection state, receiption, increation, as especially errection law in the process addiction back pay duty, the hope capable and also repair tax director general.

Copyrights © 2006






Journal Info

Abbrev

perspektif

Publisher

Subject

Humanities Law, Crime, Criminology & Criminal Justice

Description

PERSPEKTIF is a peer-reviewed journal that publishes scientific articles in the field of law. The published articles are the results of original scientific research and review of legal interactions. PERSPEKTIF is published by the Institute for Research and Community Services (LPPM) of University of ...