Jaminan Hukum Terhadap Wajib Pajak Dalam Penyelesaian Sengketa Pajak

Abstract

In the life of the state, where there is a relationship between humans and humans, there are always rules that bind it, namely the law. Law regulates human rights and obligations. The purpose of this study is to find out what factors can hinder the process of resolving tax disputes. This research uses type. This study uses a type of normative juridical research sourced from primary and secondary materials, which were analyzed qualitatively by descriptively describing the results of the existing data. The results of this study indicate that the factors that hinder the process of resolving tax disputes are factors in the administration sector, namely the existence of the first obligation of the Taxpayer to pay 50% (fifty percent) of the total tax payable. Then in the field of justice, namely regarding the obligation of judges to present the appellate party or defendant in examination at trial.

Analisis Yuridis Kasus Membawa Senjata Api dalam Putusan Pengadilan Negeri Raba Bima Nomor: 204/Pid.B/2014/Pn.Rbi

“…Terdakwa merupakan pelaku kasus kepemilikan senjata api tanpa izin dan sudah diadili oleh majelis hakim pengadilan setempat dengan hukuman 7 bulan penjara. Indonesia Nomor 12 Tahun 1951 menyatakan perbuatan tersebut dapat dikenai hukuman mati atau hukuman penjara seumur hidup atau hukuman penjara sementara setinggi tingginya dua-puluh tahun (Bahri, 2023;Liberthin Palullungan, 2021).…”