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

Yopi Loupatty; Salmon Eliazer Marthen Nirahua; Heillen Martha Yosephine Tita

doi:10.47268/tatohi.v1i3.578

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

Yopi Loupatty⁽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: 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.

DOI

10.47268/tatohi.v1i3.578

Published

2021-06-21

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. DOI: https://doi.org/10.47268/tatohi.v1i3.578.

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: Apr. 19, 2025. [Online]. Available DOI: https://doi.org/10.47268/tatohi.v1i3.578

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 DOI: https://doi.org/10.47268/tatohi.v1i3.578 (Accessed on: 19 April 2025)

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 April 19, 2025. doi:10.47268/tatohi.v1i3.578

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 2025 Apr 19];1(3):276–282. Available from: https://doi.org/10.47268/tatohi.v1i3.578

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, doi:10.47268/tatohi.v1i3.578. Accessed 19 Apr. 2025.

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}			doi = {10.47268/tatohi.v1i3.578},
				url = {https://fhukum.unpatti.ac.id/jurnal/tatohi/article/view/578}
		}

RefWorks:

Citation format: Download Citation:

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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Dublin Core		PKP Metadata Items	Metadata for this Document

1.	Title	Title of document	Eksistensi Perlindungan Hukum Secara Digitalisasi Bagi Wajib Pajak Selebgram Berdasarkan Administrasi Perpajakan Di Indonesia

2.	Creator	Author's name, affiliation, country	Yopi Loupatty; 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)	Legal Protection; Taxpaye; Selebgram.

4.	Description	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.

5.	Publisher	Organizing agency, location	Faculty of Law Pattimura University

6.	Contributor	Sponsor(s)

7.	Date	(YYYY-MM-DD)	2021-06-21

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/578

10.	Identifier	Digital Object Identifier	10.47268/tatohi.v1i3.578

11.	Source	Title; vol., no. (year)	TATOHI: Jurnal Ilmu Hukum; Vol 1, No 3 (2021): Volume 1 Nomor 3, Mei 2021

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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