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VOL. 7, ISSUE 3 (2021)
The personal income tax associated with an online self-assesment system based on legal certainty
Authors
Ani Widianingsih, M Hudi Asrori S
Abstract
Taxation is an important part of state revenue. Income tax (PPh) is a type of taxation, which makes a major contribution to taxation. In terms of the subject, there are two types of income tax, namely personal and corporate income tax. Personal Income Tax is a tax that is charged to personal taxpayers on the income earned in the tax year. Indonesia currently adopts a self-assessment system, namely by entrusting tax calculations and reporting to taxpayers. As technology develops, the tax collection system also changes where now the self-assessment system uses online tax services. This study analyzes the scope of personal income tax and how the basis for an online self-assessment tax collection system so that it can provide legal certainty. The results of this study indicate that the online self-assessment collection system has been regulated in PER-06 / PJ / 2018 and SE-42 / PJ / 2017 so that it meets the principle of legal certainty.
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Pages:13-17
How to cite this article:
Ani Widianingsih, M Hudi Asrori S "The personal income tax associated with an online self-assesment system based on legal certainty ". International Journal of Law, Vol 7, Issue 3, 2021, Pages 13-17
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