Fungsi Budgeter Dan Fungsi Regulasi Dalam Ketentuan Perpajakan Indonesia (Budgetary Function and Regulation Function in Indonesian Taxation Law)

Ecodemica, Vol. II, No. 1, April 2014

9 Pages Posted: 29 Oct 2015

Date Written: April 1, 2014

Abstract

Malay Abstract: Penelitian ini bertujuan untuk menganalisis penerapan fungsi budgeter dan regulasi dalam undang-undang perpajakan nasiona l. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian hukum normatif dengan analisis normatif -- kualitatif/normatif . Dalam hukum positif Indonesia yang menjadi dasar hukum pemungutan pajak adalah Pasal 23A UUD 1945. Fungsi pajak dalam rangka pembangunan , pajak memiliki dua fungsi : 1 ) fungsi budgeter , dan 2 ) fungsi regulasi . Fungsi budgeter adalah bahwa pajak adalah alat ( atau sumber ) untuk memasukkan sebanyak-banyaknya uang ke kas negara yang pada waktunya akan digunakan untuk membiayai pengeluaran negara . Fungsi regulaasi, pajak digunakan sebagai alat untuk mencapai tujuan tertentu yang terletak di luar sektor keuangan. Fungsi budgeter diimplementasikan dalam undang-undang perpajakan di Indonesia , terutama sejak Reformasi 1983. Pembaharuan Perpajakan Nasional tersebut: 1 ) Pembaharuan Nasional Perpajakan I, 2 ) Pembaharuan Nasional Perpajakan II, 3 ) Pembaharuan Nasional Perpajakan III, 4 ) Pembaharuan Nasional Perpajakan IV, 5 ) Pembaharuan Nasional Perpajakan V. Beberapa contoh fungsi regulasi dalam undang-undang yang berkaitan dengan perpajakan : 1 ) Pembaharuan Nasional Perpajakan ; 2 ) Kebijakan Sunset ; 3 ) Penurunan Tarif PPh Pribadi dan Badan . Untuk membangun negara Indonesia harus mampu menyinergikan antara fungsi budgeter dengan fungsi regulasi dari pajak .

English Abstract:This research aims to analyze the application of budgetary and regulatory functions in the national tax laws. The research method used in this research is normative legal research with normative analysis-qualitative/normative. In Indonesia's positive law became the legal basis of tax collection is Article 23A of the 1945 Constitution. Tax functions within the framework of development, the tax has two functions: 1) budgetary functions, and 2) regulate the function/regulation. Budgetary functions is that taxation is a tool (or a source) to include as much money into the state treasury which in time will be used to finance state expenditure. The function set, the tax is used as a tool to achieve certain goals which were located outside the financial sector and regulate the function of many directed against the private sector. Budgetary functions implemented in the tax legislation in Indonesia, particularly since the Tax Reform 1983. Renewal of the National Taxation, including: 1) Renewal of the National Taxation I; 2) National Taxation Reform II, 3) National Taxation Reform III, 4) National Taxation Reform IV, 5) National Taxation Reform V. Some examples of regulatory functions in legislation relating to taxation: 1) National Taxation Reform; 2) Sunset Policy; 3) Personal Income Tax Rate Reduction and Body. To develop the Indonesian state should be able to synergy between budgeting functions with the regulatory function of the tax.

Note: Downloadable document is in Malay.

Keywords: Tax, Tax Reform, Budgeter, Regulator

JEL Classification: K34, K23

Suggested Citation

Rohendi, Acep, Fungsi Budgeter Dan Fungsi Regulasi Dalam Ketentuan Perpajakan Indonesia (Budgetary Function and Regulation Function in Indonesian Taxation Law) (April 1, 2014). Ecodemica, Vol. II, No. 1, April 2014, Available at SSRN: https://ssrn.com/abstract=2681185

Acep Rohendi (Contact Author)

Universitas BSI Bandung ( email )

Jl.Sekolah Internasional
Number 1-6
Antapani Bandung, IN West Java 40282
Indonesia

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