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Tata Cara Pembayaran Pajak Berdasarkan Ketetapan Pajak

Alvarel David Hutuely(1email), 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
CrossMark

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: Apr. 20, 2025. [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: 20 April 2025)
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 April 20, 2025. 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 2025 Apr 20];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 20 Apr. 2025.
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}
		}
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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.

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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

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Dublin Core PKP Metadata Items Metadata for this Document
 
1. Title Title of document Tata Cara Pembayaran Pajak Berdasarkan Ketetapan Pajak
 
2. Creator Author's name, affiliation, country Alvarel David Hutuely; Fakultas Hukum Universitas Pattimura, Ambon; Indonesia
 
2. Creator Author's name, affiliation, country Salmon Eliazer Marthen Nirahua; Fakultas Hukum Universitas Pattimura, Ambon; Indonesia
 
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) Tax; Procedures; Decree
 
4. Description 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.
 
5. Publisher Organizing agency, location Faculty of Law Pattimura University
 
6. Contributor Sponsor(s)
 
7. Date (YYYY-MM-DD) 2023-10-23
 
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/tatohi/article/view/1856
 
10. Identifier Digital Object Identifier 10.47268/tatohi.v3i7.1856
 
11. Source Title; vol., no. (year) TATOHI: Jurnal Ilmu Hukum; Vol 3, No 7 (2023): Volume 3 Nomor 7, September 2023
 
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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