LEGAL PROTECTION OF TAXPAYERS IN REGISTRATION WITH THE ELECTRONIC REGISTRATION SYSTEM

Authors

  • Ewi Banjarnahor Student of Law Faculty of Pamulang University, South Tangerang City, Indonesia
  • Ferry Halimi Student of Law Faculty of Pamulang University, South Tangerang City, Indonesia
  • Friska Simarmata Student of Law Faculty of Pamulang University, South Tangerang City, Indonesia
  • Ganda Siahaan Student of Law Faculty of Pamulang University, South Tangerang City, Indonesia

Abstract

ABSTRACT

Article 23 (A) of the 1945 Constitution (Amendment IV), is the legal basis for tax collection in Indonesia which reads: "Taxes and other levies that are coercive for state needs are regulated by law". The main function of the tax, namely the budgetary function (budget) and Regular function (regulate), Basic Application of Electronic System Reporting (online reporting) Convenience, Optimization of Services to Taxpayers Efficiently Both From Time, Energy, and Cost. Increasing Awareness of Tax Reporting Implementation, Tax Reform

 

Keywords: Tax Law, National Development, Public Welfare

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Published

2023-08-16

Issue

Vol. 2 No. 1 (2023)

Section

Articles