Implementation of Tax Ownership to Taxpayers with the Principles of Justice

Steffi Yellow, Ahmad Feri Tanjung, Marolop Butar-butar, Kartina Pakpahan, Kartina Pakpahan, Elvira Fitriyani Pakpahan

Abstract

Hostage-taking was an act of confiscation of the body against a taxpayer who does not carry out his obligations. It was necessary to pay attention to the regulation and the impact of the pressure that will arise from the hostage taking. Data collection techniques in the form of literature and interviews with government officials at the Directorate General of Taxes, KPP Pratama Binjai area. The data were analyzed qualitatively. Regulations for taking tax hostage against taxpayers with the principle of justice were regulated based on Law Number 19 of 2000. The mechanism for implementing tax hostage against taxpayers with the principle of justice at Binjai Pratama Tax Office was in accordance with existing regulations. KPP Pratama Binjai has provided leeway for tax bearers and passes the change of year. Efforts to increase compliance and awareness of taxpayers in carrying out tax obligations in the Binjai Pratama KPP area was to educate taxpayers at the time of administration, made NPWP

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Paper Citation


in Harvard Style

Yellow S., Tanjung A., Butar-butar M., Pakpahan K. and Pakpahan E. (2020). Implementation of Tax Ownership to Taxpayers with the Principles of Justice.In Proceedings of the International Conference on Culture Heritage, Education, Sustainable Tourism, and Innovation Technologies - Volume 1: CESIT, ISBN 978-989-758-501-2, pages 400-407. DOI: 10.5220/0010312704000407


in Bibtex Style

@conference{cesit20,
author={Steffi Yellow and Ahmad Feri Tanjung and Marolop Butar-butar and Kartina Pakpahan and Elvira Fitriyani Pakpahan},
title={Implementation of Tax Ownership to Taxpayers with the Principles of Justice},
booktitle={Proceedings of the International Conference on Culture Heritage, Education, Sustainable Tourism, and Innovation Technologies - Volume 1: CESIT,},
year={2020},
pages={400-407},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010312704000407},
isbn={978-989-758-501-2},
}


in EndNote Style

TY - CONF

JO - Proceedings of the International Conference on Culture Heritage, Education, Sustainable Tourism, and Innovation Technologies - Volume 1: CESIT,
TI - Implementation of Tax Ownership to Taxpayers with the Principles of Justice
SN - 978-989-758-501-2
AU - Yellow S.
AU - Tanjung A.
AU - Butar-butar M.
AU - Pakpahan K.
AU - Pakpahan E.
PY - 2020
SP - 400
EP - 407
DO - 10.5220/0010312704000407