POTENSI KORUPSI DALAM KEBIJAKAN VALIDASI PAJAK PENJUALAN ATAS TANAH DAN ATAU BANGUNAN

Authors

  • Lilik Warsito Fakultas Hukum UNDARIS, Ungaran

DOI:

https://doi.org/10.26532/jph.v3i3.1366

Keywords:

Income Tax, validation, corruption.

Abstract

Law No. 36 Th. 2008 Income Tax, tax objects including land transfer. A general description that maintaining self-assessment, but in fact a seller who has to pay income tax to get validation from the Tax Office. Discussion: The procedure of payment of income tax, the seller pays the tax-SSP; Then the seller to apply to the Tax Office for validation; Policy validation of payment of income tax can raise the potential for corruption, as stipulated in Law No. 31 Th. 1999 jo. Law No. 20 Th. 2001

References

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Issue

Vol. 3 No. 3 (2016): Jurnal Pembaharuan Hukum

Section

Articles

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