Hubungan Kenaikan Pajak Terhadap Kepatuhan Wajib Pajak

Authors

  • Rama Adi Saputra Sunadynatha Universitas Tarumanagara, Indonesia
  • Yusuf Muhammad Yasin Universitas Tarumanagara, Indonesia
  • Selvin Matthew Chandra Universitas Tarumanagara, Indonesia
  • Kent Edward Universitas Tarumanagara, Indonesia
  • Jonathan Hervine Siarill Universitas Tarumanagara, Indonesia
  • Ariawan Gunardi Universitas Tarumanagara, Indonesia

DOI:

https://doi.org/10.57235/jalakotek.v2i1.4726

Keywords:

Pajak

Abstract

Pajak dalam perspektif hukum menurut soemitro seperti apa yang dituliskan oleh Adrian Sutedi dalam bukunya HUKUM PAJAK adalah suatu perikatan yang timbul karena adanya undang-undang yang menyebabkan timbulnya kewajiban warga negara untuk menyetorkan sejumlah penghasilan tertentu kepada negara. Penelitian hukum didasari pada metode, sistematika dan pemikiran tertentu yang bertujuan untuk mempelajari gejala hukum tertentu.

Downloads

Download data is not yet available.

References

Hasanah, A. N., & Susandi, A. (2023). Implementasi dan Kendala Self Assesment System Dalam Pemungutan Pajak Indonesia. Jurnal Syariah dan Hukum, 05(02), 98-111. https://jurnal.uinsu.ac.id/index.php/taqnin/article/download/17635/7767

Listyowati, Samrotun, Y. C., & Suhendro. (2018). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak. Jurnal Riset Akutansi dan Bisnis Airlangga, 3(1), 372-395. https://r.search.yahoo.com/_ylt=AwrPrFLTLdhmUosMkSHLQwx.;_ylu=Y29sbwNzZzMEcG9zAzEEdnRpZAMEc2VjA3Ny/RV=2/RE=1725472340/RO=10/RU=https%3a%2f%2fe-journal.unair.ac.id%2fjraba%2farticle%2fdownload%2f46057%2f24910/RK=2/RS=IpH8XmT_OGseuAn0zkxrDdVK7yI-

Marifah, U. (2023). Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak di Kota Pekalongan. Jurnal Ekonomi dan Bisnis, 11(3), 480-488. https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://e-journallppmunsa.ac.id/index.php/jeb/article/download/1357/1350/5265&ved=2ahUKEwjHyKPljKmIAxUpumMGHa3MDNUQFnoECBcQAQ&usg=AOvVaw1e2j10-PMXGi2yGxVGADu1S

Mekari Klikpajak Editorial. (2019, June 26). 3 Sistem Pemungutan Pajak di Indonesia. Mekari Klikpajak. Retrieved September 4, 2024, from https://klikpajak.id/blog/3-sistem-pemungutan-pajak-di-indonesia/

Nasution, N. A., & Situmorang, I. (2020). ANALISIS PROSES BANDING SURAT KETETAPAN PAJAK KURANG BAYAR (SKPKB) TERHADAP PAJAK PENGHASILAN (PPH) PASAL 21 WAJIB PAJAK ORANG PRIBADI PADA KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK SUMATERA UTARA I. Jurnal Perpajakan, 1(2), 201-221. https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://jurnal.pancabudi.ac.id/index.php/jurnalperpajakan/article/download/819/777/&ved=2ahUKEwjxoJeukqmIAxXszzgGHWGvDIMQFnoECBEQAQ&usg=AOvVaw2SmWo4lC6gkHTrYbVMiezO

Oktaviyoni, A. (2024, Januari Senin, 22). Statistik Penerimaan Pajak Tahun 2023 dalam Angka Lebih lanjut di: https://pajak.go.id/index.php/id/artikel/statistik-penerimaan-pajak-tahun-2023-dalam-angka. Statistik Penerimaan Pajak Tahun 2023 dalam Angka Lebih lanjut di: https://pajak.go.id/index.php/id/artikel/statistik-penerimaan-pajak-tahun-2023-dalam-angka. https://pajak.go.id/index.php/id/artikel/statistik-penerimaan-pajak-tahun-2023-dalam-angka

Rizky, I. A. (2018). Self Assesment System Sebagai Dasar Pungutan Pajak di Indonesia. Jurnal Al-Adl, 11(2), 81-88. https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://ejournal.iainkendari.ac.id/index.php/al-adl/article/download/1244/948&ved=2ahUKEwjW7cbU86iIAxW9TGwGHXspAOYQFnoECBYQAQ&usg=AOvVaw3d2_lw-qv3ztQsG-uyr827

Yunmanto, B., & Hutauruk, P. A.S. (2022). ULTIMUM REMEDIUM DALAM HUKUM PIDANA PAJAK: TEORI DAN PRAKTIK. Jurnal Kajian Ilmiah Perpajakan Indonesia, 4(1), 107-149.

Downloads

Published

2024-12-29

How to Cite

Sunadynatha, R. A. S., Yasin, Y. M., Chandra, S. M., Edward, K., Siarill, J. H., & Gunardi, A. (2024). Hubungan Kenaikan Pajak Terhadap Kepatuhan Wajib Pajak. Journal of Accounting Law Communication and Technology, 2(1), 565–568. https://doi.org/10.57235/jalakotek.v2i1.4726

Issue

Vol. 2 No. 1 (2025): Januari 2025

Section

Articles

Citation Check

License

  1. Authors certify that the work reported here has not been published before and contains no materials the publication of which would violate any copyright or other personal or proprietary right of any person or entity.
  2. Authors dont transfer or license the copyright of publishing to Jalakotek: Journal of Accounting Law Communication and Technology Research to publish the article in any media format, to share, to disseminate, to index, and to maximize the impact of the article in any databases.
  3. Authors hereby dont agree to transfer a copyright for publishing to Jalakotek: Journal of Accounting Law Communication and Technology a Publisher of the manuscript. 
  4. Authors reserve the following: 
    1. all proprietary rights other than copyright such as patent rights; 
    2. the right to use all or part of this article in future works of our own such as in books and lectures;
    3. use for presentation in a meeting or conference and distributing copies to attendees; 
    4. use for internal training by author's company;
    5. distribution to colleagues for their research use;
    6. use in a subsequent compilation of the author's works;
    7. inclusion in a thesis or dissertation;
    8. reuse of portions or extracts from the article in other works (with full acknowledgement of final article);
    9. preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); and
    10. voluntary posting on open web sites operated by author or author’s institution for scholarly purposes, but it should follow the open access license of Creative Common CC BY-NC License.