Ketentuan Umum Perpajakan (KUP) dan Tatacara Perpajakan
DOI:
https://doi.org/10.61722/jiem.v4i6.11376Keywords:
KUP, taxation, taxes, NPWP, self-assessment systemAbstract
The General Provisions and Tax Procedures (KUP) constitute the legal basis of the Indonesian tax system, governing the rights and obligations of taxpayers and tax administration procedures. This study aims to understand the definition, function, purpose, and implementation of the tax system in Indonesia. The research method used is a literature study, utilizing journals, books, and the latest tax regulations as data sources. The results indicate that the KUP plays a crucial role in creating an orderly and effective tax system that provides legal certainty for both the public and the government. Modernizing tax administration through digital systems also helps improve taxpayer compliance in Indonesia.
References
Abdillah, J., & Suprihatin, E. (2021). Pengaruh Penerapan Modernisasi Administrasi Perpajakan terhadap Kepatuhan Wajib Pajak (The Effect of the Application of Tax Administration Modernization to Taxpayer Compliance). Indonesian Accounting Research Journal, 2(1), 1–6.
Pramudya, A. H. P., Wibisono, A., & Mustafa, M. (2022). Self Assessment System dan Hukum Pajak. Sosains Jurnal Sosial Dan Sains, 2(2), 361–374.
Rifky, M. H., Sari, C. A., & Tumanggor, S. H. (2025). Ketentuan Umum Perpajakan (KUP) dan Tata Cara Perpajakan. Jurnal Akademik Ekonomi Dan Manajemen, 2(3), 01–08.
Tumanggor, A. H. (2022). Sistem Perpajakan di Indonesia dalam Perspektif Hukum Islam. Jurnal Institusi Politeknik Ganesha Medan, 5(2), 426–434.
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