Shafarinda, Nursyafera Dwi and Marlia, Eka Putri (2021) IMPLEMENTATION OF CONFIRMATION OF TAXPAYER STATUS ON FULFILLMENT OF REGIONAL TAX LIABILITY. In: The 3rd International Conference On Fundamental Rights, 9 November 2021, Bandar Lampung. (In Press)

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Abstract

The Government of Indonesia through the Ministry of Home Affairs has enacted Regulation of the Minister of Home Affairs Number 112 of 2016 concerning Confirmation of Taxpayer Status in Providing Certain Public Services within Local Government. The condition of local taxes is still low caused by taxpayers or entrepreneurs who do not pay their tax liability and not yet applied for a permit to the local government. The problems in this research are: (1) How is the confirmation of taxpayer status on fulfillment of local tax liability? (2) What are the factors that influence the implementation of the confirmation of the status of taxpayers by the Government on local tax liability? This article uses a normative juridical approach with a library research as a data collection method. Data processing includes identification, classification, and compilation. A qualitative juridical analysis is used as data analysis method. The results prove that: (1) The implementation of confirmation of the taxpayers status on the fulfillment of local tax liability is still not effective and not efficient because of entrepreneurs who are still have no business permit, not paying taxes to local governments, have no NPWP and have no validation on taxation data, due to the lack of socialization of the local government to the public, or taxpayers to confirm their tax status therefore the local tax revenues become unstable or fluctuate. (2) The factors that influence the implementation of the confirmation of the status of taxpayers by the Government on local tax liability are the lack of facilities, such as information and communication technology that can facilitate the public to confirm tax status, and public awareness or taxpayers to utilize technology in taxation.

Item Type: Conference or Workshop Item (Paper)
Subjects: K Law > K Law (General)
Divisions: Fakultas Hukum (FH) > Prodi Ilmu Hukum
Depositing User: Marlia Eka Putri A.T.
Date Deposited: 11 Nov 2021 09:37
Last Modified: 11 Nov 2021 09:37
URI: http://repository.lppm.unila.ac.id/id/eprint/36209

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