PERANAN IMPLEMENTASI SISTEM e-FILING DAN JAMINAN KEPASTIAN HUKUM TERHADAP WAJIB PAJAK DALAM PENYAMPAIAN SPT TAHUNAN DI KANTOR PELAYANAN PAJAK PRATAMA PANDEGLANG
| Main Author: | Daru, Hernawan |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/13655/1/PERANAN%20IMPLEMENTASI%20SISTEM%20e-FILING%20DAN%20JAMINAN%20KEPASTIAN%20%20HUKUM%20%20TERHADAP%20%20WAJIB%20%20PAJAK%20%20DAL.pdf https://eprints.untirta.ac.id/13655/ |
Daftar Isi:
- Hernawan Daru NIM 7773130088, Titel of tesis The Role of Elektronic e-Filing System Implementation and Guarantee Legal Certainty for Tax Payers Submission of Annual SPT at Kantor Pelayanan Pajak Pratama Pandeglang. Modernization of tax administration Direktorat Jenderal Pajak and operational functional services for taxpayers by forming Kantor Pelayanan Pajak (KPP) Wajib Pajak Besar, KPP Madya, dan KPP Pratama throughout Indonesia. Reform in the tax system has been conducted by Direktorat Jenderal Perpajakan in other to as part of a tax reform, particularly the tax administration. Breakthroughs related order to facilities, improve and optimize services to taxpayers in reporting of annual SPT with e-Filing system by realtime online system. Kantor Pelayanan Pajak Pratama Pandeglang is a representative of one of the units for Pandeglang areas to facilitate access in the process of tax paying. But problems arise in the implementation and legal certainty for tax payer. Comes of insecurity in reporting such as annual SPT with e-Filing at Pandeglang areas. The descriptive analytical research. Research that will be describe more explicit and understandable, either in the form of Undang-Undang Pajak and UndangUndang Infomasi dan Transaksi Elekronik. Approach to research is a normative juridical approach and empiric juridical approach as a support of the data, because this research focuses on the priority research of secondary data that associated with the concept implementation of e-Filing system and legal certainty for taxpayer, as well as examining the elements or factors of complexity related to the application e-Filing system and legal certainty for taxpayer in reporting of annual SPT. Legal certainty for taxpayer who used e-Filing system contained on Pasal 30 dan 31 Undang-Undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik, as for the protection of the information technology system for specifically into barrier by e-Filing system is: Security: Public Key Infrastucture, Electronic Filing Identification Number (e-FIN), and Digital Sertificate; Integrity; Authentification; Non-Repudiation. Criminal sanctions of unlawful or deviate to the detriment taxpayer contained on Pasal 46 dan 47 Undang-Undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik, and also for internal party Direktorat Jendral Pajak criminal sanctions of unlawful or deviate to the detriment taxpayer contained on Pasal 41 Undang-Undang Nomor 16 Tahun 2000 tentang Ketentuan Umum dan Tata Cara Perpajakan. Expected by the law feel more secure and confident in reporting annual SPT with e-Filing system