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PEMUNGUTAN PAJAK BERULANG TERHADAP INSTANSI PENGGUNA JASA LAYANAN RESTORAN SEBAGAI PINTU MASUK BAGI KORUPSI HASIL PAJAK

Heillen Martha Yosephine Tita(1email)


(1) Fakultas Hukum Universitas Pattimura, Ambon, Indonesia
email Corresponding Author
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Abstract


Recurring tax collection is a tax imposition process where the payment is made by the same party against the same tax object with different capacities and time. This act is more common in Restaurant service user agencies in the accountability of activities contained in theBudget Implementation Documen. In ist implementation, the process becomes an entry poit to corrupt practice of tax revenues, because there are indication of errors in the targets. This legal issue is assessed using the judicial normative type method with a statutory approach and conceptual approach,as well as collaborationg with the study of the concept of collection and collection, the concept of tax and restaurant tax and the concept of autorithy as an analysis tool.

Keywords


recurring tax levies; corruption of tax results


DOI


10.47268/saniri.v1i1.433

Published


2020-11-22

How To Cite


APA: Tita, H.M. (2020). PEMUNGUTAN PAJAK BERULANG TERHADAP INSTANSI PENGGUNA JASA LAYANAN RESTORAN SEBAGAI PINTU MASUK BAGI KORUPSI HASIL PAJAK. Jurnal Saniri, 1(1), 18-33. DOI: https://doi.org/10.47268/saniri.v1i1.433.
IEEE: H.M. Tita, "PEMUNGUTAN PAJAK BERULANG TERHADAP INSTANSI PENGGUNA JASA LAYANAN RESTORAN SEBAGAI PINTU MASUK BAGI KORUPSI HASIL PAJAK", J. Saniri, vol. 1, no. 1, pp. 18-33, Nov. 2020. Accessed on: May. 9, 2025. [Online]. Available DOI: https://doi.org/10.47268/saniri.v1i1.433
Harvard: Tita, H.M., (2020). "PEMUNGUTAN PAJAK BERULANG TERHADAP INSTANSI PENGGUNA JASA LAYANAN RESTORAN SEBAGAI PINTU MASUK BAGI KORUPSI HASIL PAJAK". Jurnal Saniri, Volume 1(1), pp. 18-33. [Online]. Available DOI: https://doi.org/10.47268/saniri.v1i1.433 (Accessed on: 9 May 2025)
Chicago: Tita, Heillen Martha Yosephine. "PEMUNGUTAN PAJAK BERULANG TERHADAP INSTANSI PENGGUNA JASA LAYANAN RESTORAN SEBAGAI PINTU MASUK BAGI KORUPSI HASIL PAJAK." Jurnal Saniri 1, no. 1 (November 22, 2020): 18-33. Accessed May 9, 2025. doi:10.47268/saniri.v1i1.433
Vancouver: Tita HM. PEMUNGUTAN PAJAK BERULANG TERHADAP INSTANSI PENGGUNA JASA LAYANAN RESTORAN SEBAGAI PINTU MASUK BAGI KORUPSI HASIL PAJAK. J. Saniri [Internet]. 2020 Nov 22 [cited 2025 May 9];1(1):18-33. Available from: https://doi.org/10.47268/saniri.v1i1.433
MLA 8th: Tita, Heillen Martha Yosephine. "PEMUNGUTAN PAJAK BERULANG TERHADAP INSTANSI PENGGUNA JASA LAYANAN RESTORAN SEBAGAI PINTU MASUK BAGI KORUPSI HASIL PAJAK." Jurnal Saniri, vol. 1, no. 1, 22 Nov. 2020, pp. 18-33, doi:10.47268/saniri.v1i1.433. Accessed 9 May. 2025.
BibTeX: 
@article{saniri433,
		author = {Heillen Tita},
		title = {PEMUNGUTAN PAJAK BERULANG TERHADAP INSTANSI PENGGUNA JASA LAYANAN RESTORAN SEBAGAI PINTU MASUK BAGI KORUPSI HASIL PAJAK},
		journal = {Jurnal Saniri},
		volume = {1},
		number = {1},
		year = {2020},
		keywords = {recurring tax levies; corruption of tax results},
		abstract = {Recurring tax collection is a tax imposition process where the payment is made by the same party against the same tax object with different capacities and time. This act is more common in Restaurant service user agencies in the accountability of activities contained in theBudget Implementation Documen. In ist implementation, the process becomes an entry poit to corrupt practice of tax revenues, because there are indication of errors in the targets. This legal issue is assessed using the judicial normative type method with a statutory approach and conceptual approach,as well as collaborationg with the study of the concept of collection and collection, the concept of tax and restaurant tax and the concept of autorithy as an analysis tool.},
				issn = {2774-1850},		pages = {18--33}			doi = {10.47268/saniri.v1i1.433},
				url = {https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/433}
		}
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1. Title Title of document PEMUNGUTAN PAJAK BERULANG TERHADAP INSTANSI PENGGUNA JASA LAYANAN RESTORAN SEBAGAI PINTU MASUK BAGI KORUPSI HASIL PAJAK
 
2. Creator Author's name, affiliation, country Heillen Martha Yosephine Tita; Fakultas Hukum Universitas Pattimura, Ambon; Indonesia
 
3. Subject Discipline(s)
 
3. Subject Keyword(s) recurring tax levies; corruption of tax results
 
4. Description Abstract Recurring tax collection is a tax imposition process where the payment is made by the same party against the same tax object with different capacities and time. This act is more common in Restaurant service user agencies in the accountability of activities contained in theBudget Implementation Documen. In ist implementation, the process becomes an entry poit to corrupt practice of tax revenues, because there are indication of errors in the targets. This legal issue is assessed using the judicial normative type method with a statutory approach and conceptual approach,as well as collaborationg with the study of the concept of collection and collection, the concept of tax and restaurant tax and the concept of autorithy as an analysis tool.
 
5. Publisher Organizing agency, location Faculty of Law, Universitas Pattimura
 
6. Contributor Sponsor(s)
 
7. Date (YYYY-MM-DD) 2020-11-22
 
8. Type Status & genre Peer-reviewed Article
 
8. Type Type
 
9. Format File format PDF
 
10. Identifier Uniform Resource Identifier https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/433
 
10. Identifier Digital Object Identifier 10.47268/saniri.v1i1.433
 
11. Source Title; vol., no. (year) Jurnal Saniri; Vol 1, No 1 (2020): Volume 1 Nomor 1, November 2020
 
12. Language English=en en
 
13. Relation Supp. Files
 
14. Coverage Geo-spatial location, chronological period, research sample (gender, age, etc.)
 
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Copyright (c) 2020 Heillen Martha Yosephine Tita

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