Tata Cara Pembayaran Pajak Berdasarkan Ketetapan Pajak

Alvarel David Hutuely; Salmon Eliazer Marthen Nirahua; Heillen Martha Yosephine Tita

doi:10.47268/tatohi.v3i7.1856

Tata Cara Pembayaran Pajak Berdasarkan Ketetapan Pajak

Alvarel David Hutuely⁽¹⁾, Salmon Eliazer Marthen Nirahua⁽²⁾, Heillen Martha Yosephine Tita⁽³⁾

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

Corresponding Author

Abstract

Introduction: Tax law provisions state that a Tax Assessment Letter is issued if there is an error or non-compliance by the taxpayer.

Purposes of the Research: The purpose of this writing is to find out and explain the procedures for paying taxes based on tax assessments.

Methods of the Research: This study uses a normative juridical method with the legal materials used in the research are primary, secondary and tertiary and procedures and analysis of legal materials in research through the process of collecting legal materials and then studied, read, reviewed, classified, and analyzed qualitatively.

Results of the Research: The procedure for paying taxes is based on SKP in accordance with PMK No. 242/PMK.03/2014 concerning Procedures for Payment and Deposit of Taxes, namely in Article 6, namely that the Tax Assessment Letter must be paid within 1 (one) month from the date of issuance and pay through the service at the counter/teller (over the counter); using other Electronic Systems.

Keywords

Tax; Procedures; Decree

DOI

10.47268/tatohi.v3i7.1856

Published

2023-10-23

How To Cite

APA: Hutuely, A.D., Nirahua, S.E., & Tita, H.M. (2023). Tata Cara Pembayaran Pajak Berdasarkan Ketetapan Pajak. TATOHI: Jurnal Ilmu Hukum, 3(7), 731–738. DOI: https://doi.org/10.47268/tatohi.v3i7.1856.

IEEE: A.D. Hutuely, S.E. Nirahua, and H.M. Tita, "Tata Cara Pembayaran Pajak Berdasarkan Ketetapan Pajak", TATOHI J. Ilmu Huk., vol. 3, no. 7, pp. 731–738, Oct. 2023. Accessed on: Nov. 21, 2024. [Online]. Available DOI: https://doi.org/10.47268/tatohi.v3i7.1856

Harvard: Hutuely, A.D., Nirahua, S.E., and Tita, H.M., (2023). "Tata Cara Pembayaran Pajak Berdasarkan Ketetapan Pajak". TATOHI: Jurnal Ilmu Hukum, Volume 3(7), pp. 731–738. [Online]. Available DOI: https://doi.org/10.47268/tatohi.v3i7.1856 (Accessed on: 21 November 2024)

Chicago: Hutuely, Alvarel David, Salmon Eliazer Marthen Nirahua, and Heillen Martha Yosephine Tita. "Tata Cara Pembayaran Pajak Berdasarkan Ketetapan Pajak." TATOHI: Jurnal Ilmu Hukum 3, no. 7 (October 23, 2023): 731–738. Accessed November 21, 2024. doi:10.47268/tatohi.v3i7.1856

Vancouver: Hutuely AD, Nirahua SE, Tita HM. Tata Cara Pembayaran Pajak Berdasarkan Ketetapan Pajak. TATOHI J. Ilmu Huk. [Internet]. 2023 Oct 23 [cited 2024 Nov 21];3(7):731–738. Available from: https://doi.org/10.47268/tatohi.v3i7.1856

MLA 8th: Hutuely, Alvarel David, Salmon Eliazer Marthen Nirahua, and Heillen Martha Yosephine Tita. "Tata Cara Pembayaran Pajak Berdasarkan Ketetapan Pajak." TATOHI: Jurnal Ilmu Hukum, vol. 3, no. 7, 23 Oct. 2023, pp. 731–738, doi:10.47268/tatohi.v3i7.1856. Accessed 21 Nov. 2024.

BibTeX:

@article{TATOHI1856,
		author = {Alvarel Hutuely and Salmon Nirahua and Heillen Tita},
		title = {Tata Cara Pembayaran Pajak Berdasarkan Ketetapan Pajak},
		journal = {TATOHI: Jurnal Ilmu Hukum},
		volume = {3},
		number = {7},
		year = {2023},
		keywords = {Tax; Procedures; Decree},
		abstract = {Introduction: Tax law provisions state that a Tax Assessment Letter is issued if there is an error or non-compliance by the taxpayer.Purposes of the Research: The purpose of this writing is to find out and explain the procedures for paying taxes based on tax assessments.Methods of the Research: This study uses a normative juridical method with the legal materials used in the research are primary, secondary and tertiary and procedures and analysis of legal materials in research through the process of collecting legal materials and then studied, read, reviewed, classified, and analyzed qualitatively.Results of the Research: The procedure for paying taxes is based on SKP in accordance with PMK No. 242/PMK.03/2014 concerning Procedures for Payment and Deposit of Taxes, namely in Article 6, namely that the Tax Assessment Letter must be paid within 1 (one) month from the date of issuance and pay through the service at the counter/teller (over the counter); using other Electronic Systems.},
				issn = {2775-619X},		pages = {731--738}			doi = {10.47268/tatohi.v3i7.1856},
				url = {https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/1856}
		}

RefWorks:

Citation format: Download Citation:

Julista Mustamu, Pertanggungjawaban Hukum Pemerintah (Kajian Tentang Ruang Lingkup dan Hubungan Dengan Diskresi), Jurnal Sasi, Volume 20, Nomor 2 Bulan Juli – Desember 2014

Kartikaningrum Dwi, (2018), “Pengaruh Penerbitan Surat Ketetapan Pajak Kurang Bayar, Penerbitan Surat Tagihan Pajak , dan Penerbitan Surat Pengukuhan Pengusaha Kena Pajak terhadap Penerimaan Pajak Penghasilan”, Jurnal Ekobis Dewantara.

Nurhadi Imam dan Usman Fadlil, (2017), “Analisis Faktor-Faktor Yang Menghambat Account Representative Untuk Menerbitkan Surat Tagihan Pajak Dalam Rangka Melaksanakan Undang-Undang Ketentuan Umum Dan Tata Cara Perpajakan (Studi Kasus Pada Kpp Pratama Bangko)”, Jurnal Pajak Nasional.

Seri KUP, Penetapan dan Ketetapan Pajak, https://www.softwarepajak.net/news/

Sherlock H. Lekipiouw dkk., Analisis Yuridis terhadap Asas Pembentukan dan Asas Materi Peraturan Walikota Ambon tentang Pembatasan Sosial Berskala Besar, Jurnal Unes Law Riview, Volume 3 Issue 3 Maret 2021, Universitas negeri Semarang, Semarang

Soekanto Soerjono. (2005), Pokok-Pokok Sosiologi Hukum, Raja Grafindo Persada, Jakarta.

Soemitro Rochmat & Sugiharti, Dewi Kania , (2004), Asas dan Dasar Perpajakan, Refika Aditama, Bandung.

Full Text: PDF