Eksistensi Perlindungan Hukum Secara Digitalisasi Bagi Wajib Pajak Selebgram Berdasarkan Administrasi Perpajakan Di Indonesia

Yopi Loupatty(1email), Salmon Eliazer Marthen Nirahua(2), Heillen Martha Yosephine Tita(3)


(1) Fakultas Hukum Universitas Pattimura, Ambon
(2) Fakultas Hukum Universitas Pattimura, Ambon
(3) Fakultas Hukum Universitas Pattimura, Ambon
email Corresponding Author
CrossMark

Abstract


Introduction: Selebgram as an income taxpayer has rights and obligations as a fundamental pillar.

Purposes of the Research: This writing aims to discuss and analyze the digitalization of legal protection for taxpayers based on the provisions of tax administration in Indonesia.

Methods of the Research: The type of research used is normative, which is focused on providing explanations that explain a particular category. Approach the problem of the statute approach (statute approach) and the conceptual approach (conceptual approach). The collection of legal materials through primary legal materials is then free from secondary legal materials. The processing and analysis of legal materials is described in a qualitative way with the aim of describing the findings in the field.

Results of the Research: Legal protection, both prevention and repressive measures, has a good influence on all applications and websites for every celebgram taxpayer. The form of the site and application of new schemes in keeping up with current developments. The Call Center, Taxpayer Account, Cash Receipt System is half of the development of digitization used in Indonesia for legal protection for program taxpayers.

Keywords


Legal Protection; Taxpaye; Selebgram.

How To Cite


APA: Loupatty, Y., Nirahua, S.E., & Tita, H.M. (2021). Eksistensi Perlindungan Hukum Secara Digitalisasi Bagi Wajib Pajak Selebgram Berdasarkan Administrasi Perpajakan Di Indonesia. TATOHI: Jurnal Ilmu Hukum, 1(3), 276–282. https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/578
IEEE: Y. Loupatty, S.E. Nirahua, and H.M. Tita, "Eksistensi Perlindungan Hukum Secara Digitalisasi Bagi Wajib Pajak Selebgram Berdasarkan Administrasi Perpajakan Di Indonesia", TATOHI J. Ilmu Huk., vol. 1, no. 3, pp. 276–282, Jun. 2021. Accessed on: Oct. 22, 2021. [Online]. Available at: https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/578
Harvard: Loupatty, Y., Nirahua, S.E., and Tita, H.M., (2021). "Eksistensi Perlindungan Hukum Secara Digitalisasi Bagi Wajib Pajak Selebgram Berdasarkan Administrasi Perpajakan Di Indonesia". TATOHI: Jurnal Ilmu Hukum, Volume 1(3), pp. 276–282. [Online]. Available at: https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/578 (Accessed on: 22 October 2021)
Chicago: Loupatty, Yopi, Salmon Eliazer Marthen Nirahua, and Heillen Martha Yosephine Tita. "Eksistensi Perlindungan Hukum Secara Digitalisasi Bagi Wajib Pajak Selebgram Berdasarkan Administrasi Perpajakan Di Indonesia." TATOHI: Jurnal Ilmu Hukum 1, no. 3 (June 21, 2021): 276–282. Accessed October 22, 2021. https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/578
Vancouver: Loupatty Y, Nirahua SE, Tita HM. Eksistensi Perlindungan Hukum Secara Digitalisasi Bagi Wajib Pajak Selebgram Berdasarkan Administrasi Perpajakan Di Indonesia. TATOHI J. Ilmu Huk. [Internet]. 2021 Jun 21 [cited 2021 Oct 22];1(3):276–282. Available from: https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/578
MLA 8th: Loupatty, Yopi, Salmon Eliazer Marthen Nirahua, and Heillen Martha Yosephine Tita. "Eksistensi Perlindungan Hukum Secara Digitalisasi Bagi Wajib Pajak Selebgram Berdasarkan Administrasi Perpajakan Di Indonesia." TATOHI: Jurnal Ilmu Hukum, vol. 1, no. 3, 21 Jun. 2021, pp. 276–282, https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/578. Accessed 22 Oct. 2021.
BibTeX:
@article{TATOHI578,
		author = {Yopi Loupatty and Salmon Nirahua and Heillen Tita},
		title = {Eksistensi Perlindungan Hukum Secara Digitalisasi Bagi Wajib Pajak Selebgram Berdasarkan Administrasi Perpajakan Di Indonesia},
		journal = {TATOHI: Jurnal Ilmu Hukum},
		volume = {1},
		number = {3},
		year = {2021},
		keywords = {Legal Protection; Taxpaye; Selebgram.},
		abstract = {Introduction: Selebgram as an income taxpayer has rights and obligations as a fundamental pillar.Purposes of the Research: This writing aims to discuss and analyze the digitalization of legal protection for taxpayers based on the provisions of tax administration in Indonesia.Methods of the Research: The type of research used is normative, which is focused on providing explanations that explain a particular category. Approach the problem of the statute approach (statute approach) and the conceptual approach (conceptual approach). The collection of legal materials through primary legal materials is then free from secondary legal materials. The processing and analysis of legal materials is described in a qualitative way with the aim of describing the findings in the field.Results of the Research: Legal protection, both prevention and repressive measures, has a good influence on all applications and websites for every celebgram taxpayer. The form of the site and application of new schemes in keeping up with current developments. The Call Center, Taxpayer Account, Cash Receipt System is half of the development of digitization used in Indonesia for legal protection for program taxpayers.},
				issn = {2775-619X},		pages = {276--282}				url = {https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/578}
		}
		
RefWorks:

Citation format: 


Hadjon, Philipus M. Perlindungan Hukum Bagi Rakyat Indonesia: Sebuah Studi Tentang Prinsip-Prinsipnya, Penanganannya Oleh Pengadilan Dalam Lingkungan Peradilan Umum Dan Pembentukan Peradilan Administrasi. Surabaya: Peradaban, 2007.

Sasongko, Wahyu. Ketentuan-Ketentuan Pokok Hukum Perlindungan Konsumen. Bandar Lampung: Universitas Lampung, 2007.

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