Penentuan Persentase Pajak Progresif Ditinjau Berdasarkan Asas Keadilan dan Kemanusiaan
DOI:
https://doi.org/10.31004/jptam.v7i1.5255Keywords:
Taxpayer, Progressive Tax, Justice And HumanityAbstract
Departing from legal issues regarding progressive taxes with different percentages from non-progressive taxes, this study aims to find out whether the determination of progressive taxes is in accordance with the principles of justice and humanity or not. Because as we know, this progressive tax has a larger percentage than non-progressive taxes. In addition, the purpose of this study is also to find out how the government can determine which taxpayers are charged as progressive taxpayers, of course there is a separate classification so that the taxation government classifies them as progressive taxpayers. This research is a type of normative research with a statute approach, historical approach, and analytical approach. The source of data from this study is secondary legal material consisting of primary, secondary and tertiary legal materials. Data collection techniques are document and literature studies, then for data analysis is a descriptive qualitative method. Determination of the percentage of progressive tax in this case is in accordance with the provisions of the law in force and by taking into account or in accordance with the principles of justice and humanity, besides that the taxation government in determining the taxpayer as a progressive taxpayer has its own provisions.
References
Setiono, Hari. (Maret 2018), ”Kontribusi Pajak Daerah & Retribusi Daerah Terhadap Pendapatan asli Daerah di Provinsi Jawa Timur” Jurnal Riset-Akuntansi dan Keuangan, Volume 1, Nomor 1.
Dnarsi dkk. (Volume 18, Nomor 08, Juli 2017)’’Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Mobil dengan diberlakukannya Pajak Progresif di Kota Surakarta’’, Jurnal Akuntansi dan Pajak.
Santoso, M. Agus. (2014), “Hukum Moral dan Keadilan Sebuah Kajian Filsafat Hukum”, Ctk. Kedua, Jakarta: Kencana.
Lembaran Negara Republik Indonesia Tahun 2011 Nomor 82
Berita Daerah Provinsi Gorontalo Tahun 2014 Nomor 57
Lembaran Negara Republik Indonesia Tahun 2009 Nomor 130
Tambahan Lembaran Negara Republik Indonesia Nomor 5049
https://dspace.uii.ac.id/bitstream/handle/123456789/16633/05.2%20bab%202.pdf?sequence=7&isAllowed=y, diakses 31 Desember 2022.
https://repository.uksw.edu/bitstream/123456789/16557/2/T2_322015024_BAB%20II.pdf, diakses pada 31 Desember 2022.
Mellisa Towadi, Waode Mustika, Grizelda Grizelda, “International Health Regulation 2005 and Covid-19 Vaccination in Fulfilling Human Rights“. https://doi.org/10.1063/5.0104113, diakses pada 04 Januari 2023.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2023 Mohammad Syauqi PakayaAuthors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
