PENYAMAAN PERSEPSI DAN KERJASAMA DALAM PEMERIKSAAN DI BIDANG PERPAJAKAN UNTUK MENDUKUNG OPTIMALISASI PENERIMAAN NEGARA
Journal Title: YUSTISIA JURNAL HUKUM - Year 2016, Vol 5, Issue 1
Abstract
Law enforcement practices in the field of taxation has not yet had a positive correlation between the examination of taxation and the increasing of state revenues from the taxpayer. The double standards applied by the Tax Directorate in addressing abuses of legislation in the field of taxation has of ten occured. Therefore, it is necessary cohesion between a tax assessment and an enforcement of law on the state revenue optimization. A Such efforts can be made through: firstly, it is necessary to drawn up the characteristics of the violations and irregularities a tax regulation. The perceptions differences between law enforcement officers typically associated classification of administrative violation , crime in the area of taxation , and corruption in the field of taxation. Thus the similarity mindset , understanding and commonality of action in following up on the alleged irregularities in the field of taxation are essentially needed , There is important to do as a first step.whether through administrative action or through the enforcement of criminal law. Secondly, the integration between the principal tax debt settlement and the criminal justice process. There will be of ten two different things and seems “ face to face” during the criminal proceedings and the principal tax debt settlement. When a taxpayer is processed through the criminal justice mechanisms and sanctions as well as criminal fines , then at the same time officers issued a tax assessment as the basis of its tax debt collection. Whereas one of the basic elements in determining the losses in state revenues is actually the result of calculation of tax liabilities and tax audit . As a result, the issuance of SKP conducted after the criminal justice process , which raises the number of “ tax debts hanging “.
Authors and Affiliations
Widyo Pramono
Keywords
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