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description Journal article public Jurnal Mimbar Hukum

Kedudukan Asas Efisiensi Pemungutan Pajak dalam Hukum Acara Perpajakan di Indonesia

Adrianto Dwi Nugroho
Published November 2011

Abstract

Procedural tax legislations in Indonesia have been formulated as to ensure that the principle possesses supremacy above other principles, such as equality. However, in order to maintain integrity of the tax system, such legislations were also formulated as to provide flexibility for tax administrators in enforcing the most proper measure, administrative or criminal, in each case. Hukum acara perpajakan di Indonesia dirancang untuk memastikan prinsip kedaulatan berada di atas prinsip-prinsip yang lain, seperti kesetaraan. Namun, dalam rangka Menjaga penyatuan sistem perpajakan, produk legislasi juga telah dirumuskan untuk memberikan fleksibilitas kepada pemungut pajak dalam menegakkan hukum berdasarkan standar yang tepat, baik administratif maupun pidana pada setiap perkara perpajakan.

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