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PERTANGGUNGJAWABAN HUKUM BAGI WAJIB PAJAK BERDASARKAN UNDANG-UNDANG NOMOR 7 TAHUN 2021
Vania Sulistiano
; Tanudjaja Tanudjaja
ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora
Vol 2
, No 3
(2024)
Tax is a very important and vital aspect in every country. It is important to pay attention to the tax sector to help support the state revenue budget, especially for developing countries. In this case, taxes have an important role as a large source of state revenue, which will later be allocated for state development. This is because it will later be used to fulfill the welfare and prosperity of the people. This writing aims to discuss the responsibility of taxpayers for violations in the field...
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ANALISA YURIDIS TERHADAP PENERBITAN FAKTUR FIKTIF
Sandy Sulistiono
; Tanudjaja Tanudjaja
ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora
Vol 2
, No 3
(2024)
The embodiment of the Indonesian State in providing prosperity to its nation as mandated in the 1945 Constitution of the Republic of Indonesia is by collecting taxes which are used to provide support for national development. However, along the way, collecting taxes from taxpayers is not easy because the existing tax compliance is still low. So that fraudulent acts emerge which lead to criminal acts, one of which is the issuance and/or use of tax invoices that are not in accordance with ongoing...
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ANALISIS PUTUSAN PENGADILAN TINGGI MEDAN NOMOR 66/PID.SUS/2018/PT.MDN TERKAIT TINDAK PIDANA PERPAJAKAN
Tjoe Kang Long
; Tanudjaja Tanudjaja
ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora
Vol 2
, No 3
(2024)
If in the activities of a company there is a criminal element, then in this case there is a criminal act of taxation, even if it is committed by the company itself, and although it is subject to responsibility, there is no legal basis for the theory of piercing the veil of the corporation Justified. To other parties such as directors or shareholders. Provisions regarding beneficial rights have not been regulated in the Criminal Procedure Code and the Tax Procedure Law, but beneficial owners can...
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