PROSEDUR PELAKSANAAN PENGAMPUNAN PAJAK (TAX AMNESTY) OLEH WAJIB PAJAK ORANG PRIBADI WBW PERIODE KEDUA TAHUN 2016

Authors

  • Devi Purnama Sari Institut Ilmu Sosial dan Manajemen STIAMI
  • Yanuar Adi Putra Institut Ilmu Sosial dan Manajemen STIAMI
  • Vivi Gustiani Institut Ilmu Sosial dan Manajemen STIAMI

DOI:

https://doi.org/10.31334/reformasi.v4i1.584

Keywords:

Implementation of Tax Forgiveness

Abstract

In an effort to increase state revenues from the tax sector through tax intensification and extensification, one of them is the tax amnesty policy. This writing intends to find out the Procedure for Implementing Tax Amnesty by the WBW Personal Taxpayer for the second period of 2016. In this writing, it describes, calculates and calculates the basis for ransom fees in the implementation of tax amnesty on WBW individual taxpayers who have other business and income with work

References

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Pohan, Chairil Anwar. 2014. Perpajakan Indonesia. Jakarta : Mitra Wacana

Resmi, Siti. 2016. Perpajakan Teori dan Kasus. Edisi Kesembilan Buku kesatu. Jakarta : Salemba Empat

Sakti, Nufransa Wira and Asrul Hidayat. 2016. Tax Amnesty Itu Mudah. Jakarta : PT. Visimedia Pustaka

Sari, Diana. 2016. Konsep Dasar Perpajakan. Bandung: PT. Refika Aditama

Undang – undang Republik Indonesia Nomor 7 Tahun 1983 sebagaimana

telah diubah terakhir dengan Undang – undang Nomor 36 Tahun 2008 tentang Pajak Penghasilan

Undang – undang No. 11 Tahun 2016 Tentang Pengampunan pajak

Peraturan Pemerintah Republik Indonesia Nomor 46 tahun 2013 tentang Pajak Penghasilan atas Penghasilan dari Usaha yang diterima atau diperoleh Wajib Pajak yang memiliki Peredaran Bruto tertentu.

Peraturan Menteri Keuangan Republik Indonesia Nomor 107/PMK.01/2013 tentang cara penghitungan, Penyetoran, dan Pelaporan Pajak Penghasilan atas Penghasilan dari Usaha yang diterima atau diperoleh Wajib Pajak yang memilki Peredaran Bruto

Peraturan Direktur Jenderal Pajak Nomor PER-11/PJ/2016 Tentang Pengaturan lebih lanjut mengenai Pelaksanaan Undang – undang No. 11 Tahun 2016 Tentang Pengampunan Pajak

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Published

2019-10-30

Issue

Vol. 4 No. 1: March 2017

Section

Articles

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