Studi Putusan Mahkamah Agung Tahun 2004-2010 Atas Kasus Sengketa Pajak di Indones
| Main Authors: | , Inayati Nuraini Dwiputri, S.Si., , Dr. Rimawan Pradiptyo, M.Sc. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2011
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/90359/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=52808 |
Daftar Isi:
- The aims of this research is to conduct a study on taxation in Indonesia, to analyze behavior of Supreme Court�s judge on the tax dispute, identify indications of tax avoidance and tax evasion by the taxpayer and to know the losses of the government due to tax avoidance, and to analyze the laws of taxation in Indonesia especially on the tax disputes. The data use Supreme Court�s judge on 2004-2010 in the case of tax disputes. Data obtained from the MA website http://putusan.mahkamahagung.go.id. The first analysis is descriptive statistics and the second analysis is logistic regression. The results shows that Supreme Court�s judge has a different treatment to the Applicant Review and the disputed tax years. The data show that there is an indication tax avoidance and tax evasion by taxpayers. Motivation taxpayer makes a tax avoidance is to use the time the dispute to delay tax payments. The analysis of tax laws, especially tax dispute shows that the Indonesian tax laws has facilitated taxpayers to make tax avoidance. In addition it was found that the tax laws, especially tax dispute has not been implemented properly. Government losses due to tax avoidance by taxpayers is approximately 10 billion rupiah. From the identification results of the research and refers to previous research, it needs to be done by the government of Indonesia include: 1) The �Dirjen Pajak� should improve its performance by improving the quality of employees in the Directorate General of Taxation both the intellectual and moral behavior, 2) make changes to the system legislation and taxation with an objective definition and does not cause confusion, 3) increase taxpayer compliance by increasing benefits, especially tax payments to the taxpayer