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

(1) Fakultas Hukum Universitas Pattimura, Ambon, Indonesia

Abstract
Keywords
DOI
10.47268/saniri.v1i1.433
Published
2020-11-22
How To Cite
@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} }
Dublin Core | PKP Metadata Items | Metadata for this Document | |
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 | |
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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Licence : Jurnal Saniri is disseminated based on the Creative Commons Attribution-NonCommercial 4.0 International license terms. This license allows anyone to copy and redistribute this material in any form or format, compose, modify, and make derivatives of this material for any purpose. You cannot use this material for commercial purposes. You must specify an appropriate name, include a link to the license, and certify that any changes have been made. You can do this in a way that is appropriate, but does not imply that the licensor supports you or your use.
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Copyright (c) 2020 Heillen Martha Yosephine Tita

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.