Keabsahan Elektronik Bukti Pemotongan Pajak Penghasilan Pasal 23 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan
Daftar Isi:
- Elektronik Bukti Potong or “e-bupot” is a software that functions as a place for processing Taxpayer’s Bukti Potong. This application is also used to process and report tax returns on taxpayer’s in one electronic document form. The purpose of making this document from manual into electronic document(Elektronik Bukti Potong) to facilitate taxpayers and reduce the administrative burden of the Tax Service Office. In addition to the conveniences provided, of course event this e-bupot will cause problems. By using the normative juridical research method which is an approach through legislation and concepts, this thesis discuss the regulation of Income Tax Withholding Article 23 Elektronik Bukti Potong and legal protection given to taxpayers. The result of the study indicate that there are no rules governing the imposition of administrative and/or criminal sanctions for taxpayers who do not provide the document of withholding to taxpayers who withheld their PPh 23. Besides that, the tax procedural law also does not accommodate electronic evidence, which mens it is contrary the one of legal objectives, namely providing legal certainty. Therefore, this is interesting so that it can be proposed in the Draft Amendment to the Law on General Provisions and the New Tax Procedures (RUU KUP)