SANKSI DALAM KETERLAMBATAN PEMBAYARAN PAJAK (REKLAME, KENDARAAN, RESTORAN)

Authors

  • Dany Try Hutama Hutabarat Universitas Asahan
  • Angelina Deasyta Simanjuntak Universitas Asahan
  • Aulia Putra Universitas Asahan
  • Jihan Paramitha Universitas Asahan
  • Khairunnisak Panjaitan Universitas Asahan
  • Nandika Tiara Puteri Stefany Universitas Asahan
  • Febby Andriana Surbakti Universitas Asahan
  • Sri Diana Universitas Asahan
  • Nurul Akmal Universitas Asahan

Keywords:

Sanctions, Taxes, Local Revenue

Abstract

In the context of financing development, the role and potential of the taxation sector is very large, especially to support the success of regional development and national development. Sources of state financing include taxes and natural resources. The purpose of this study is to determine the sanctions for late payments as well as affecting the Regional Original Income (PAD) in vehicle taxes, restaurant taxes or advertisement taxes. Techniques in research using qualitative methods and literature study. The results of this study indicate that every increase in the imposition of tax sanctions will reduce taxpayer compliance in paying taxes and taxpayer awareness, service quality, tax audits and positive tax taxes on taxpayer compliance.

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References

Kusumo, Bambang Ali. 2009. Sanksi Hukum Di Bidang Perpajakan. Jurnal Fakultas Hukum Universitas Sriwijaya. Hal 93 – 106.

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Basid & Fathoni. 2018. Sanksi Hukum Tidak Terpenuhinya Pendapatan Asli Daerah (PAD) Dari Pajak Reklame. Jurnal Hukum Universitas Gresik. Hal 305 – 325.

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https://www.google.co.id/books/edition/PAJAK_PERTAMBAHAN_NILAI_PERLUKAH_REDEFIN/jqBOEAAAQBAJ?hl=id&gbpv=1 [Diakses pada 24 Januari 2022, 10.32 WIB]

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Published

2022-03-04

How to Cite

Hutabarat, D. T. H., Simanjuntak, A. D. ., Putra, A. ., Paramitha, J. ., Panjaitan, K. ., Stefany, N. T. P. ., Surbakti, F. A. ., Diana, S. ., & Akmal, N. . (2022). SANKSI DALAM KETERLAMBATAN PEMBAYARAN PAJAK (REKLAME, KENDARAAN, RESTORAN). Nusantara Hasana Journal, 1(10), 71–75. Retrieved from https://nusantarahasanajournal.com/index.php/nhj/article/view/260

Issue

Vol. 1 No. 10 (2022): Nusantara Hasana Journal, March 2022

Section

Articles

License

Copyright (c) 2022 Dany Try Hutama Hutabarat

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