PENGAWASAN TERHADAP KEPATUHAN PEMBAYARAN PAJAK DAERAH YANG DIPUNGUT MELALUI SISTEM SELF-ASESSMENT

  • Rai Mantili Universitas Padjadjaran
  • Putu Eka Trisna Dewi Universitas Ngurah Rai
Keywords: Supervision, Compliance, Local Taxes

Abstract

Local tax collection in Indonesia is carried out using the Official Assessment system and the Self-Assessment system. In the Self-Assessment system, all tax obligations are fulfilled by the taxpayer, Fiskus only supervises through audit procedures. The implementation of tax collection with this system really requires taxpayer compliance so that it is necessary to monitor the taxpayer's compliance. This raises problems regarding how to monitor compliance with the payment of local taxes collected through the self-assessment system. This paper uses a normative research method with a statutory approach and a legal conceptual approach. This paper concludes that the supervision of taxpayer compliance in paying taxes with a self-assessment system is carried out by examining taxpayers. The authority of the regional head to conduct audits and the obligation of taxpayers to cooperate in undergoing the examination is regulated in Article 170 of the Regional Tax and Retribution Act. The results of the tax audit are recorded in the audit report. Enforcement of regional tax law against taxpayers who do not comply begins with submitting a warning letter, if the warning letter is not heeded, it will be subject to administrative sanctions and criminal sanctions.

References

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Haq, Maulana Syaiful dan Muid, Dul. (2015), Faktor-Faktor Yang Mempengaruhi Penerapan Self Assesment System (Survey Pada Wajib Pajak Orang Pribadi Di Kota Semarang). Diponegoro Journal Of Accounting. 4(2).
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3. Artikel

Abdul Hofir, Pidana Pajak: Selesaikan!, https://pajak.go.id/id/artikel/pidana-pajak-selesaikan, diakses pada tanggal 25 November 2019.
Keuangan Kementerian Keuangan RI Direktorat Jenderal Perimbangan,2017, http://www.djpk.kemenkeu.go.id/wp-content/uploads/2018/08/Pemeriksaan-Pajak-daerah.pdf, h. 9, diakses pada tanggal 20 November 2019.
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Undang-Undang Dasar Negara Republik Indonesia Tahun 1945
Undang-Undang Nomor 23 Tahun 2014 Tentang Pemerintah Daerah
Undang-Undang Nomor 33 Tahun 2004 Tentang Perimbangan Keuangan Antara Pemerintah Pusat Dan Pemerintahan Daerah
Undang-Undang Nomor 28 Tahun 2009 Tentang Pajak dan Retribusi Daerah
Peraturan Pemerintah Republik Indonesia Nomor 55 Tahun 2016 Tentang Ketentuan Umum Dan Tata Cara Pemungutan Pajak Daerah
Peraturan Pemerintah Republik Indonesia Nomor 91 Tahun 2010 Tentang Jenis Pajak Daerah yang dipungut berdasarkan Penetapan Kepala Daerah atau dibayar Sendiri oleh Wajib Pajak
Published
2019-12-14
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