DASAR – DASAR PERPAJAKAN
Keywords:
tax basicsAbstract
Taxation is a vital instrument for the state in collecting revenue to finance public expenditure and support economic development. The basics of taxation include the fundamental concepts that form the framework of the tax system, including types of taxes, collection principles, statutory regulations, and tax administration. Types of taxes such as income tax, value added tax, and land and building tax have different characteristics and imposition mechanisms. The main principles of taxation include fairness, certainty, comfort and efficiency which aim to create a fair and effective tax system. A good understanding of the basics of taxation is very important for all parties involved, including the government, taxpayers and tax professionals, to ensure compliance and optimize state revenues through a transparent and accountable system
References
Adam Smith. (1776). An Inquiry Into the Nature and Causes of the Wealth of the Nations.
Ahluwalia, L. (2020). EMPOWERMENT LEADERSHIP AND PERFORMANCE:
ANTECEDENTS. Angewandte Chemie International Edition, 6(11), 951–952., 7(1),
283.http://www.nostarch.com/javascriptforkids%0Ahttp://www.investopedia.com/terms/i/in_s pecie.asp%0Ahttp://dspace.ucuenca.edu.ec/bitstream/123456789/35612/1/TrabajodeTitulac ion.pdf%0Ahttps://educacion.gob.ec/wp-content/uploads/downloads/2019/01/GUIA- METODOL
Ahluwalia, L., Permatasari, B., Husna, N., & Novita, D. (2021). Penguatan Sumber Daya
Manusia Melalui Peningkatan Keterampilan Pada Komunitas ODAPUS Lampung. 2(1), 73–
80. https://doi.org/10.23960/jpkmt.v2i1.32
Ameraldo, F., & Ghazali, N. A. M. (2021). Factors Influencing the Extent and Quality of
Corporate Social Responsibility Disclosure in Indonesian Shari’ah Compliant Companies.
International Journal of Business and Society, 22(2), 960–984.
Anastasia Diana & Lilis Setiawati. 2010. Perpajakan Indonesia. Yogyakarta: Andi Anggarini, D. R. (2021). Kontribusi Umkm Sektor Pariwisata Pada Pertumbuhan Ekonomi
Provinsi Lampung 2020. 9(2), 345–355.
Anggarini, D. R., Nani, D. A., & Aprianto, W. (2021). Penguatan Kelembagaan dalam Rangka Peningkatan Produktivitas Petani Kopi pada GAPOKTAN Sumber Murni Lampung (SML). Sricommerce: Journal of Sriwijaya Community Services, 2(1), 59– 66. https://doi.org/10.29259/jscs.v2i1.59
Anggarini, D. R., Putri, A. D., & Lina, L. F. (2021). Literasi Keuangan untuk Generasi Z di MAN 1 Pesawaran. 1(1), 147–152.
Brotodiharjo, R. Santoso. (1993). Pengantar Ilmu Hukum Pajak. Edisi 3. Bandung: Penerbit Eresco.
Damayanti, D., Sulistiani, H., Permatasari, B., Umpu, E. F. G. S., & Widodo, T. (2020).
Penerapan Teknologi Tabungan Untuk Siswa Di Sd Ar Raudah Bandar Lampung. Prosiding Seminar Nasional Darmajaya, 1, 25–30.
Dhiona Ayu Nani, V. A. D. S. (2021). HOW DOES ECO–EFFICIENCY IMPROVE FIRM
FINANCIAL PERFORMANCE? AN EMPIRICAL EVIDENCE FROM INDONESIAN SOEs. 4(1), 6
Erly Suandy, 2002, Perpajakan, Jakarta: Salemba Empat
Fauzi, F., Antoni, D., & Suwarni, E. (2020). WOMEN ENTREPRENEURSHIP IN THE
DEVELOPING COUNTRY: THE EFFECTS OF FINANCIAL AND DIGITAL LITERACY ON
SMES’ GROWTH. Journal of Governance and Regulation, 9(4), 106–115. https://doi.org/10.22495/JGRV9I4ART9
Fauzi, F., Antoni, D., & Suwarni, E. (2021). MAPPING POTENTIAL SECTORS BASED ON FINANCIAL AND DIGITAL LITERACY OF WOMEN ENTREPRENEURS: A STUDY OF THE
DEVELOPING ECONOMY. 10(2), 318–327. https://doi.org/10.22495/jgrv10i2siart12 Fitranita, V., & Wijayanti, I. O. (2020). Journal Accounting and Finance Edisi Vol. 4 No. 1
Maret 2020. Accounting and Finance, 4(1), 20–28.
Halim, Abdul, Icuk Rangga Bawono dan Amin Dara. (2016). Perpajakan: Konsep, Aplikasi,
Contoh dan Studi Kasus. Edisi 2. Penerbit Salemba Empat. Jakarta
Jonathan Sarwono. 2006. Metode Penelitian Kuantitatif & Kualitatif. Yogyakarta: Graha Ilmu Kementrian Keuangan. (2014). Peraturan Menteri Keuangan Nomor 111 Tahun 2014 tentang
Konsultan Pajak
Khamisah, N., Nani, D. A., & Ashsifa, I. (2020). Pengaruh Non Performing Loan (NPL),
BOPO dan Ukuran Perusahaan Terhadap Return On Assets (ROA) Perusahaan Perbankan yang Terdaftar di Bursa Efek …. … : International Journal of …, 3(2), 18– 23. https://ejurnal.teknokrat.ac.id/index.php/technobiz/article/view/836
Larasati Ahluwalia, K. P. (2020). Pengaruh Kepemimpinan Pemberdayaan Pada Kinerja Dan Keseimbangan Pekerjaan-Rumah Di Masa Pandemi Ncovid-19. Manajemen Sumber Daya Manusia, VII(2), 119–128.
Lina, L. F., & Ahluwalia, L. (2021). Customers’ impulse buying in social commerce: The role
of flow experience in personalized advertising. Jurnal Manajemen Maranatha, 21(1), 1–8. https://doi.org/10.28932/jmm.v21i1.3837
Lina, L. F., Nani, D. A., & Novita, D. (2021). Millennial Motivation in Maximizing P2P Lending in SMEs Financing. September, 188–193.
Lina, L. F., & Permatasari, B. (2020). Social Media Capabilities dalam Adopsi Media Sosial
Guna Meningkatkan Kinerja UMKM. Jembatan. Jembatan : Jurnal Ilmiah Manajemen, 17(2), 227–238. https://doi.org/10.29259/jmbt.v17i2.12455
Mardiasmo. 2011. Perpajakan Edisi Revisi 2011. Yogyakarta: Andi
Maryana, S., & Permatasari, B. (2021). PENGARUH PROMOSI DAN INOVASI PRODUK
TERHADAP KEPUTUSAN PEMBELIAN ( Studi Kasus Pada Gerai Baru Es Teh Indonesia di Bandar Lampung ). 4(2), 62–69
Muljono, Djoko. 2010. Hukum Pajak Konsep Aplikasi dan Penentuan Praktis. Yogyakarta: Andi
Mohammad Zain, 2003, Manajemen Perpajakan, Edisi Kedua, Jakarta: Salemba Empat. Nani, D. A. (2019). Islamic Social Reporting: the Difference of Perception Between User and
Preparer of Islamic Banking in Indonesia. TECHNOBIZ : International Journal of ness, 2(1),
25. https://doi.org/10.33365/tb.v2i1.280
Nani, D. A. (2020). Efektivitas Penerapan Sistem Insentif Bagi Manajer Dan Karyawan. Jurnal Bisnis Darmajaya, 6(1), 44–54.
Nani, D. A., Ahluwalia, L., & Novita, D. (2021). Pengenalan Literasi Keuangan Dan Personal Branding Di Era Digital Bagi Generasi Z Di Smk Pgri 1 Kedondong. Journal of Social Sciences and Technology for Community Service (JSSTCS), 2(2), 43. https://doi.org/10.33365/jsstcs.v2i2.1313
Nani, D. A., & Ali, S. (2020). Determinants of Effective E-Procurement System: Empirical
Evidence from Indonesian Local Governments. Jurnal Dinamika Akuntansi. Jurnal Dinamika Akuntansi Dan Bisnis, 7(1), 33–50. https://doi.org/10.24815/jdab.v7i1.15671
Nani, D. A., & Lina, L. F. (2022). Determinants of Continuance Intention to Use Mobile
Commerce during the Emergence of COVID-19 In Indonesia : DeLone and McLean Perspective. 5(3), 261–272.
Novita, D., & Husna, N. (2020a). Peran ecolabel awareness dan green perceived quality pada
purchase intention. Jurnal Manajemen Maranatha, 20(1), 85–90.
Novita, D., & Husna, N. (2020b). The influence factors of consumer behavioral intention
towards online food delivery services. Jurnal Technobiz, 3(2), 40–42.ivery services. Jurnal Technobiz, 3(2), 40–42.
Novita, D., Husna, N., Azwari, A., Gunawan, A., & Trianti, D. (2020). Behavioral Intention
Toward Online Food delivery (The Study Of Consumer Behavior During Pandemic Covid-19). 17(1), 52–59.
Octavia, N., Hayati, K., & Karim, M. (2020). Pengaruh Kepribadian, Kecerdasan Emosional
dan Kecerdasan Spiritual terhadap Kinerja Karyawan. Jurnal Bisnis Dan Manajemen, 2(1), 130–144. https://doi.org/10.23960/jbm.v16i2.87
Pratama, E. N., Suwarni, E., & Handayani, M. A. (2022). The Effect Of Job Satisfaction And Organizational Commitment On Turnover Intention With Person Organization Fit As Moderator Variable. Atm, 6(1), 74–82
Purwono, Herry. 2009. Dasar-dasar Perpajakan & Akuntansi Pajak. Jakarta: Erlangga Putri, A. D. (2021). Maksimalisasi Media Sosial untuk Meningkatkan Pendapatan dan
Pengembangan Diri Generasi Z di MAN 1 Pesawaran. Journal of Social Sciences and Technology for Community Service (JSSTCS), 2(2), 37.
https://doi.org/10.33365/jsstcs.v2i2.1180
Putri, A. D., & Ghazali, A. (2021). ANALYSIS OF COMPANY CAPABILITY USING 7S
MCKINSEY FRAMEWORK TO SUPPORT CORPORATE SUCCESSION ( CASE STUDY :
PT X INDONESIA ). 11(1), 45–53. https://doi.org/10.22219/mb.v11i1 Rahmawati, D., & Nani, D. A. (2021). PENGARUH PROFITABILITAS, UKURAN
PERUSAHAAN, DAN TINGKAT HUTANG TERHADAP TAX AVOIDANCE. Jurnal Akuntansi
Dan Keuangan, 26(1), 1–11. https://doi.org/10.23960/jak.v26i1.246 Resmi, Siti. 2011. Perpajakan Teori dan Kasus. Jakarta: Salemba Empat
Republik Indonesia. (2009). Undang-Undang Nomor 16 Tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan
Ribhan, R., & Yusuf, N. (2016). Pengaruh Moral Kognitif Pada Kinerja Keperilakuan Dan
Kinerja Hasil Tenaga Penjualan. Jurnal Manajemen Teori Dan Terapan| Journal of Theory and Applied Management, 6(1), 67–78. https://doi.org/10.20473/jmtt.v6i1.2660
Riski, D. (2018). Pengaruh Total Pendapatan Daerah Dan Pajak Daerah Terhadap Laju Pertumbuhan Ekonomi Provinsi Lampung. TECHNOBIZ : International Journal of Business, 1(1), 1. https://doi.org/10.33365/tb.v1i1.182
Rosmalasari, T. D. (2017). Analisa Kinerja Keuangan Perusahaan Agroindustri Go Publik Sebelum dan Pada Masa Krisis. Jurnal Ilmiah GEMA EKONOMI, 3(2 Agustus), 393– 400.
R. Santoso Brotodiharjo, 2003, Pengantar Ilmu Hukum Pajak, Jakarta: PT. Reflika Aditama Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah Undang-Undang Nomor 11 Tahun 2016 tentang Pengampunan Pajak
