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

Heillen Martha Yosephine Tita

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

Heillen Martha Yosephine Tita⁽¹⁾

(1) Fakultas Hukum Universitas Pattimura, Ambon, Indonesia
email

Corresponding Author

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

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. https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/433/0

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: Apr. 16, 2024. [Online]. Available at: https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/433/0

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 at: https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/433/0 (Accessed on: 16 April 2024)

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 April 16, 2024. https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/433/0

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 2024 Apr 16];1(1):18-33. Available from: https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/433/0

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, https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/433/0. Accessed 16 Apr. 2024.

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}				url = {https://fhukum.unpatti.ac.id/jurnal/saniri/article/view/433}
		}

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