BACHTIYAR, YUSUF (2025) PENEGAKAN HUKUM PERPAJAKAN TERHADAP TAX AVOIDANCE DAN TAX EVASION PADA KANTOR PELAYANAN PAJAK (KPP) PRATAMA KOTA CILEGON MENURUT UNDANG-UNDANG NOMOR 28 TAHUN 2007 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Tax Law Enforcement against Tax Avoidance and Tax Evasion at the Cilegon City Pratama Tax Service Office (KPP) According to Law Number 28 of 2007 concerning General Provisions and Tax Procedures. The purpose of this study is to analyze the implementation and obstacles in tax law enforcement against tax avoidance and tax evasion practices in Cilegon City. This study is motivated by the fact that the selfassessment system implemented in Indonesia provides loopholes for taxpayers to manipulate or violate tax obligations, which has an impact on potential losses of state revenue. How is the Implementation of Tax Law Enforcement against Tax Avoidance and Tax Evasion at the Cilegon City Pratama Tax Service Office (KPP) According to Law Number 28 of 2007 concerning general provisions and tax procedures? What are the obstacles to the implementation of Tax Law Enforcement against Tax Avoidance and Tax Evasion at the Cilegon City Pratama Tax Service Office (KPP) according to Law Number 28 of 2007 concerning general provisions and procedures for taxation? The method used is the juridical-empirical method, with a descriptive-analytical approach. Data were collected through literature studies and interviews with tax officials at the Cilegon Pratama KPP and other related parties. This study uses the theory of authority and the theory of law enforcement as the basis for analysis. The results of the study indicate that the implementation of tax law enforcement at the Cilegon Pratama KPP has referred to the provisions of Law Number 28 of 2007, but still faces a number of obstacles, including low legal awareness of taxpayers, limited human resources, and lack of adequate supervision and data integration. The conclusion of this study is that law enforcement efforts against tax avoidance and tax evasion are not optimal and still require strengthening regulations, improving the quality of human resources, and digitalizing a more transparent and integrated tax system. The suggestions put forward include the need for ongoing education for taxpayers, optimizing the role of tax officials, and developing a technology-based monitoring system to minimize tax violation practices
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penegakan Hukum Perpajakan terhadap Tax Avoidance dan Tax Evasion pada Kantor Pelayanan Pajak (KPP) Pratama Kota Cilegon Menurut Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan. Tujuan penelitian ini adalah untuk menganalisis pelaksanaan dan kendala dalam penegakan hukum perpajakan terhadap praktik penghindaran pajak (tax avoidance) dan penggelapan pajak (tax evasion) di Kota Cilegon. Penelitian ini dilatar belakangi oleh fakta bahwa sistem self-assessment yang diterapkan di Indonesia memberikan celah bagi wajib pajak untuk melakukan rekayasa atau pelanggaran terhadap kewajiban perpajakan, yang berdampak pada potensi kerugian penerimaan negara. Bagaimana Pelaksanaan Penegakan Hukum Perpajakan terhadap Tax Avoidance dan Tax Evasion pada Kantor Pelayan Pajak (KPP) Pratama Kota Cilegon Menurut Undang-undang nomor 28 Tahun 2007 tentang ketentuan umum dan tata cara perpajakan? Bagaimana kendala pelaksanaan Penegakan Hukum Perpajakan terhadap Tax Avoidance dan Tax Evasion pada Kantor Pelayan Pajak (KPP) Pratama Kota Cilegon Menurut Undang-undang nomor 28 Tahun 2007 tentang ketentuan umum dan tata cara perpajakan? Metode yang digunakan adalah metode yuridis-empiris, dengan pendekatan deskriptif-analitis. Data dikumpulkan melalui studi kepustakaan dan wawancara terhadap aparat pajak di KPP Pratama Cilegon dan pihak terkait lainnya. Penelitian ini menggunakan teori kewenangan dan teori penegakan hukum sebagai dasar analisis. Hasil penelitian menunjukkan bahwa pelaksanaan penegakan hukum perpajakan di KPP Pratama Kota Cilegon telah mengacu pada ketentuan Undang-Undang Nomor 28 Tahun 2007, namun masih menghadapi sejumlah kendala, di antaranya rendahnya kesadaran hukum wajib pajak, keterbatasan sumber daya manusia, serta kurangnya pengawasan dan integrasi data yang memadai. Kesimpulan dari penelitian ini adalah bahwa upaya penegakan hukum terhadap tax avoidance dan tax evasion belum optimal dan masih memerlukan penguatan regulasi, peningkatan kualitas SDM, serta digitalisasi sistem perpajakan yang lebih transparan dan terintegrasi. Saran yang diajukan mencakup perlunya edukasi berkelanjutan terhadap wajib pajak, optimalisasi peran aparat pajak, serta pengembangan sistem pengawasan berbasis teknologi untuk meminimalkan praktik pelanggaran perpajakan. | |||||||||
| Uncontrolled Keywords: | Law Enforcement, Tax Avoidance, Tax Evasion, KPP Pratama Cilegon, Law Number 28 of 2007. Penegakan Hukum, Tax Avoidance, Tax Evasion, KPP Pratama Cilegon, Undang-Undang Nomor 28 Tahun 2007. | |||||||||
| Subjects: | K Law > K Law (General) | |||||||||
| Divisions: | 01-Fakultas Hukum 01-Fakultas Hukum > 74201-Program Studi Ilmu Hukum |
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| Depositing User: | Mr Yusuf Bachtiyar | |||||||||
| Date Deposited: | 21 Aug 2025 06:21 | |||||||||
| Last Modified: | 21 Aug 2025 06:21 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/54149 |
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