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\pard\sb0\sl-240{\bkmkstart Pg1}{\bkmkend Pg1}\par\pard\ql \li3892\sb0\sl-276\sl
mult0 \par\pard\ql\li3892\sb0\sl-276\slmult0 \par\pard\ql\li3892\sb0\sl-276\slmu
lt0 \par\pard\ql\li3892\sb0\sl-276\slmult0 \par\pard\ql\li3892\sb0\sl-276\slmult
0 \par\pard\ql\li3892\sb0\sl-276\slmult0 \par\pard\ql\li3892\sb0\sl-276\slmult0
\par\pard\ql\li3892\sb79\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosup
ersub\cf2\f3\fs24 JAMINAN KEPASTIAN HUKUM \ul0\nosupersub\cf3\f4\fs24 e-FILING \
par\pard\ql \li2640\ri1874\sb42\sl-400\slmult0\tx4545 \up0 \expndtw-3\charscalex
100 \ul0\nosupersub\cf2\f3\fs24 TERHADAP PELAPORAN SPT DALAM SISTEM ADMINISTRASI
\line\tab \up0 \expndtw-3\charscalex100 PERPAJAKAN DI INDONESIA \par\pard\ql \l
i5308\sb0\sl-276\slmult0 \par\pard\ql\li5308\sb0\sl-276\slmult0 \par\pard\ql\li5
308\sb0\sl-276\slmult0 \par\pard\ql\li5308\sb0\sl-276\slmult0 \par\pard\ql\li530
8\sb0\sl-276\slmult0 \par\pard\ql\li5308\sb0\sl-276\slmult0 \par\pard\ql\li5308\
sb0\sl-276\slmult0 \par\pard\ql\li5308\sb0\sl-276\slmult0 \par\pard\ql\li5308\sb
0\sl-276\slmult0 \par\pard\ql\li5308\sb0\sl-276\slmult0 \par\pard\ql\li5308\sb0\
sl-276\slmult0 \par\pard\ql\li5308\sb0\sl-276\slmult0 \par\pard\ql\li5308\sb0\sl
-276\slmult0 \par\pard\ql\li5308\sb0\sl-276\slmult0 \par\pard\ql\li5308\sb0\sl-2
76\slmult0 \par\pard\ql\li5308\sb0\sl-276\slmult0 \par\pard\ql\li5308\sb47\sl-27
6\slmult0 \up0 \expndtw-3\charscalex100 Penulisan Hukum \par\pard\ql \li5788\sb1
24\sl-276\slmult0 \up0 \expndtw-3\charscalex100 (Skripsi) \par\pard\ql \li3571\s
b144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Di
susun dan Diajukan Untuk Melengkapi Syarat-syarat \par\pard\ql \li2640\ri1878\sb
6\sl-420\slmult0\tx4483 \up0 \expndtw-3\charscalex100 Memperoleh Derajat Sarjana
S1 dalam Ilmu Hukum pada Fakultas Hukum \line\tab \up0 \expndtw-3\charscalex100
Universitas Sebelas Maret Surakarta \par\pard\ql \li5937\sb0\sl-276\slmult0 \pa
r\pard\ql\li5937\sb0\sl-276\slmult0 \par\pard\ql\li5937\sb0\sl-276\slmult0 \par\
pard\ql\li5937\sb111\sl-276\slmult0 \up0 \expndtw-3\charscalex100 Oleh : \par\pa
rd\ql \li4828\ri4071\sb26\sl-420\slmult0\tx5735 \up0 \expndtw-3\charscalex100 \u
l0\nosupersub\cf15\f16\fs24\ul BRAGAS NARANTHAKA \line\ul0\tab \up0 \expndtw-3\c
harscalex100 \ul0\nosupersub\cf2\f3\fs24 E1105057 \par\pard\ql \li5078\sb0\sl-27
6\slmult0 \par\pard\ql\li5078\sb0\sl-276\slmult0 \par\pard\ql\li5078\sb0\sl-276\
slmult0 \par\pard\ql\li5078\sb0\sl-276\slmult0 \par\pard\ql\li5078\sb255\sl-276\
slmult0 \up0 \expndtw-3\charscalex100 FAKULTAS HUKUM \par\pard\ql \li4367\ri3604
\sb6\sl-420\slmult0\tx5472 \up0 \expndtw-3\charscalex100 UNIVERSITAS SEBELAS MAR
ET \line\tab \up0 \expndtw-3\charscalex100 SURAKARTA \par\pard\ql \li5995\sb119\
sl-276\slmult0 \up0 \expndtw-3\charscalex100 2010 \par\pard\ql \li6201\sb0\sl-27
6\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb272\sl-27
6\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs24 i \par\pard\
sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg2}{\bkmkend
Pg2}\par\pard\ql \li4516\sb0\sl-276\slmult0 \par\pard\ql\li4516\sb0\sl-276\slmu
lt0 \par\pard\ql\li4516\sb0\sl-276\slmult0 \par\pard\ql\li4516\sb0\sl-276\slmult
0 \par\pard\ql\li4516\sb0\sl-276\slmult0 \par\pard\ql\li4516\sb0\sl-276\slmult0
\par\pard\ql\li4516\sb0\sl-276\slmult0 \par\pard\ql\li4516\sb79\sl-276\slmult0 \
up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24 PERSETUJUAN PEMBIMBING
\par\pard\ql \li4929\sb0\sl-276\slmult0 \par\pard\ql\li4929\sb0\sl-276\slmult0 \
par\pard\ql\li4929\sb0\sl-276\slmult0 \par\pard\ql\li4929\sb136\sl-276\slmult0 \

up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Penulisan Hukum (Skrips

i) \par\pard\ql \li3892\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\
nosupersub\cf2\f3\fs24 JAMINAN KEPASTIAN HUKUM e-\ul0\nosupersub\cf3\f4\fs24 FIL
ING \par\pard\ql \li2640\ri1874\sb42\sl-400\slmult0\tx4545 \up0 \expndtw-3\chars
calex100 \ul0\nosupersub\cf2\f3\fs24 TERHADAP PELAPORAN SPT DALAM SISTEM ADMINIS
TRASI \line\tab \up0 \expndtw-3\charscalex100 PERPAJAKAN DI INDONESIA \par\pard\
ql \li5515\sb0\sl-276\slmult0 \par\pard\ql\li5515\sb0\sl-276\slmult0 \par\pard\q
l\li5515\sb0\sl-276\slmult0 \par\pard\ql\li5515\sb0\sl-276\slmult0 \par\pard\ql\
li5515\sb259\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2
\fs24 Disusun Oleh : \par\pard\ql \li4828\ri4073\sb42\sl-400\slmult0\tx5385 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24 BRAGAS NARANTHAKA \line\ta
b \up0 \expndtw-3\charscalex100 NIM : E1105057 \par\pard\ql \li2606\sb0\sl-400\s
lmult0 \par\pard\ql\li2606\sb0\sl-400\slmult0 \par\pard\ql\li2606\sb0\sl-400\slm
ult0 \par\pard\ql\li2606\sb0\sl-400\slmult0 \par\pard\ql\li2606\ri1845\sb80\sl-4
00\slmult0\tx3206 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Dise
tujui untuk dipertahankan dihadapan Dewan Penguji Penulisan Hukum \line\tab \up0
\expndtw-3\charscalex100 (Skripsi) Fakultas Hukum Universitas Sebelas Maret Sur
akarta \par\pard\ql \li4953\sb0\sl-276\slmult0 \par\pard\ql\li4953\sb267\sl-276\
slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24 Surakarta,
April 2010 \par\pard\ql \li5236\sb144\sl-276\slmult0 \up0 \expndtw-3\charscale
x100 Dosen Pembimbing \par\pard\ql \li4007\sb0\sl-400\slmult0 \par\pard\ql\li400
7\sb0\sl-400\slmult0 \par\pard\ql\li4007\sb0\sl-400\slmult0 \par\pard\ql\li4007\
ri3246\sb82\sl-400\slmult0\tx4886 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf15\f16\fs24\ul Dr. I. GUSTI AYU KETUT RH, S.H, M.M. \line\ul0\tab \up0 \expndt
w-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24 NIP. 197210082005012001 \par\pard\
ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\q
l\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\
li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li
6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li62
01\sb35\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs24
i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart
Pg3}{\bkmkend Pg3}\par\pard\ql \li4737\sb0\sl-276\slmult0 \par\pard\ql\li4737\sb
0\sl-276\slmult0 \par\pard\ql\li4737\sb0\sl-276\slmult0 \par\pard\ql\li4737\sb0\
sl-276\slmult0 \par\pard\ql\li4737\sb0\sl-276\slmult0 \par\pard\ql\li4737\sb0\sl
-276\slmult0 \par\pard\ql\li4737\sb0\sl-276\slmult0 \par\pard\ql\li4737\sb79\sl276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24 HALAMAN PE
NGESAHAN \par\pard\ql \li4929\sb0\sl-276\slmult0 \par\pard\ql\li4929\sb268\sl-27
6\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Penulisan Hu
kum (Skripsi) \par\pard\ql \li2414\sb4\sl-276\slmult0 \up0 \expndtw-3\charscalex
100 \ul0\nosupersub\cf2\f3\fs24 JAMINAN KEPASTIAN HUKUM \ul0\nosupersub\cf3\f4\f
s24 e-FILING\ul0\nosupersub\cf2\f3\fs24 TERHADAP PELAPORAN \par\pard\ql \li2400
\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 SPT DALAM SISTEM ADMINISTRAS
I PERPAJAKAN DI INDONESIA \par\pard\ql \li5515\sb0\sl-276\slmult0 \par\pard\ql\l
i5515\sb128\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\
fs24 Disusun Oleh : \par\pard\ql \li4828\sb4\sl-276\slmult0 \up0 \expndtw-3\char
scalex100 \ul0\nosupersub\cf2\f3\fs24 BRAGAS NARANTHAKA \par\pard\ql \li5356\sb1
44\sl-276\slmult0 \up0 \expndtw-3\charscalex100 NIM : E.1105057 \par\pard\ql \li
2673\sb0\sl-420\slmult0 \par\pard\ql\li2673\ri1911\sb6\sl-420\slmult0\tx3657 \up
0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Telah diterima dan disahk
an oleh Tim Penguji Penulisan Hukum (Skripsi) \line\tab \up0 \expndtw-3\charscal
ex100 Fakultas Hukum Universitas Sebelas Maret Surakarta \par\pard\ql \li5942\sb
99\sl-276\slmult0 \up0 \expndtw-3\charscalex100 pada : \par\pard\li4968\sb155\sl
-276\slmult0\fi0\tx5865 \up0 \expndtw0\charscalex101 Hari\tab \up0 \expndtw0\cha
rscalex101 :\par\pard\li4968\sb141\sl-276\slmult0\fi0 \up0 \expndtw0\charscalex1
01 Tanggal :\par\pard\li2265\sb0\sl-276\slmult0\par\pard\li2265\sb0\sl-276\slmul
t0\par\pard\li2265\sb0\sl-276\slmult0\par\pard\li2265\sb135\sl-276\slmult0\fi323
0 \up0 \expndtw-3\charscalex100 TIM PENGUJI\par\pard\li2265\sb141\sl-276\slmult0
\fi0\tx2707\tx6585\tx8745 \up0 \expndtw-3\charscalex100 1.\tab \up0 \expndtw-3\c
harscalex100 Wasis Sugandha, S.H.,M.H.\tab \up0 \expndtw-3\charscalex100 (\tab \
up0 \expndtw-3\charscalex100 )\par\pard\li2265\sb137\sl-276\slmult0\fi0\tx2707\t

x6585\tx8745 \up0 \expndtw-3\charscalex100 2.\tab \up0 \expndtw-3\charscalex100

Wida Astuti,S.H.\tab \up0 \expndtw-3\charscalex100 (\tab \up0 \expndtw-3\charsca
lex100 )\par\pard\li2265\sb137\sl-276\slmult0\fi0\tx2707\tx6585\tx8745 \up0 \exp
ndtw-3\charscalex100 3.\tab \up0 \expndtw-3\charscalex100 Dr.I.Gusti Ayu Ketut R
H,S.H.,M.M\tab \up0 \expndtw-3\charscalex100 (\tab \up0 \expndtw-3\charscalex100
)\par\pard\ql \li5433\sb0\sl-276\slmult0 \par\pard\ql\li5433\sb0\sl-276\slmult0
\par\pard\ql\li5433\sb0\sl-276\slmult0 \par\pard\ql\li5433\sb0\sl-276\slmult0 \
par\pard\ql\li5433\sb270\sl-276\slmult0 \up0 \expndtw-3\charscalex100 MENGETAHUI
\par\pard\ql \li5870\sb144\sl-276\slmult0 \up0 \expndtw-4\charscalex100 \ul0\no
supersub\cf2\f3\fs24 Dekan, \par\pard\ql \li4574\sb0\sl-420\slmult0 \par\pard\ql
\li4574\sb0\sl-420\slmult0 \par\pard\ql\li4574\ri3813\sb6\sl-420\slmult0\tx4886
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf15\f16\fs24\ul Mohammad Jamin,S.
H.,M.Hum \line\ul0\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24
NIP. 196109601986011001 \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li
6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li62
01\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201
\sb19\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs24 i
\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg
4}{\bkmkend Pg4}\par\pard\ql \li5395\sb0\sl-276\slmult0 \par\pard\ql\li5395\sb0\
sl-276\slmult0 \par\pard\ql\li5395\sb0\sl-276\slmult0 \par\pard\ql\li5395\sb0\sl
-276\slmult0 \par\pard\ql\li5395\sb0\sl-276\slmult0 \par\pard\ql\li5395\sb0\sl-2
76\slmult0 \par\pard\ql\li5395\sb0\sl-276\slmult0 \par\pard\ql\li5395\sb79\sl-27
6\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24 PERNYATAAN \
par\pard\li2985\sb0\sl-276\slmult0\par\pard\li2985\sb0\sl-276\slmult0\par\pard\l
i2985\sb5\sl-276\slmult0\fi0\tx4425 \up0 \expndtw-3\charscalex100 \ul0\nosupersu
b\cf1\f2\fs24 Nama\tab \up0 \expndtw-3\charscalex100 : Bragas Naranthaka\par\p
ard\li2985\sb137\sl-276\slmult0\fi0\tx4425 \up0 \expndtw-3\charscalex100 NIM\tab
\up0 \expndtw-3\charscalex100 : E1105057\par\pard\qj \li2265\ri1504\sb0\sl-42
0\slmult0 \up0 \expndtw0\charscalex102 Menyatakan dengan sesungguhnya bahwa penu
lisan hukum (skripsi) berjudul : \line \up0 \expndtw0\charscalex101 \ul0\nosuper
sub\cf2\f3\fs24 JAMINAN KEPASTIAN HUKUM \ul0\nosupersub\cf3\f4\fs24 e-FILING \ul
0\nosupersub\cf2\f3\fs24 TERHADAP PELAPORAN \line \up0 \expndtw0\charscalex102 S
PT DALAM SISTEM ADMINISTRASI PERPAJAKAN DI INDONESIA \par\pard\qj \li2265\ri1497
\sb9\sl-410\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf1\f2\fs24 ada
lah betul-betul karya sendiri. Hal-hal yang bukan karya saya dalam penulisan \up
0 \expndtw0\charscalex105 hukum (skripsi) ini diberi tanda citasi dan ditunjukka
n dalam daftar pusataka. \up0 \expndtw-2\charscalex100 Apabila dikemudian hari t
erbukti pernyataan saya tidak benar, maka saya bersedia \up0 \expndtw0\charscale
x105 menerima sanksi akademik berupa pencabutan penulisan hukum (skripsi) dan \u
p0 \expndtw-3\charscalex100 gelar yang saya peroleh dari penulisan hukum (skrips
i) ini. \par\pard\ql \li7036\sb0\sl-276\slmult0 \par\pard\ql\li7036\sb0\sl-276\s
lmult0 \par\pard\ql\li7036\sb0\sl-276\slmult0 \par\pard\ql\li7036\sb0\sl-276\slm
ult0 \par\pard\ql\li7036\sb257\sl-276\slmult0 \up0 \expndtw-3\charscalex100 Sura
karta,
April 2010 \par\pard\ql \li7036\sb144\sl-276\slmult0 \up0 \expndtw-3\
charscalex100 Yang membuat pernyataan \par\pard\ql \li7036\sb0\sl-276\slmult0 \p
ar\pard\ql\li7036\sb0\sl-276\slmult0 \par\pard\ql\li7036\sb0\sl-276\slmult0 \par
\pard\ql\li7036\sb136\sl-276\slmult0 \up0 \expndtw-3\charscalex100 Bragas Narant
haka \par\pard\ql \li7036\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 NIM
.E1105057 \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276
\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\s
lmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slm
ult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmul
t0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0
\par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \
par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \pa
r\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\
pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb52\sl-276\slmult0 \up0 \
expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard
\sb0\sl-240{\bkmkstart Pg5}{\bkmkend Pg5}\par\pard\ql \li5697\sb0\sl-322\slmult0
\par\pard\ql\li5697\sb0\sl-322\slmult0 \par\pard\ql\li5697\sb0\sl-322\slmult0 \

par\pard\ql\li5697\sb0\sl-322\slmult0 \par\pard\ql\li5697\sb0\sl-322\slmult0 \pa

r\pard\ql\li5697\sb0\sl-322\slmult0 \par\pard\ql\li5697\sb81\sl-322\slmult0 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\fs27 MOTTO \par\pard\ql \li3671
\ri2914\sb411\sl-500\slmult0\tx4113 \up0 \expndtw-3\charscalex100 \ul0\nosupersu
b\cf5\f6\fs24 KNOWLEDGE AND SKILLS ARE TOOLS, \line\tab \up0 \expndtw-3\charscal
ex100 THE WORKMAN IS CHARACTER. \par\pard\ql \li2740\ri1982\sb20\sl-500\slmult0\
tx3124 \up0 \expndtw-3\charscalex100 PENGETAHUAN DAN KETERAMPILAN ADALAH ALAT, \
line\tab \up0 \expndtw-3\charscalex100 YANG MENENTUKAN SUKSES ADALAH TABIAT. \pa
r\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par
\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\p
ard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\par
d\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\
ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql
\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\l
i6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6
201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li620
1\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\
sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb
0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\
sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl
-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-2
76\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276
\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\s
lmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slm
ult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmul
t0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0
\par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb58\sl-276\slmult0
\up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs24 i \par\pard\sect\sectd
\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg6}{\bkmkend Pg6}\par\
pard\ql \li4636\sb0\sl-276\slmult0 \par\pard\ql\li4636\sb0\sl-276\slmult0 \par\p
ard\ql\li4636\sb0\sl-276\slmult0 \par\pard\ql\li4636\sb0\sl-276\slmult0 \par\par
d\ql\li4636\sb0\sl-276\slmult0 \par\pard\ql\li4636\sb0\sl-276\slmult0 \par\pard\
ql\li4636\sb0\sl-276\slmult0 \par\pard\ql\li4636\sb79\sl-276\slmult0 \up0 \expnd
tw-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24 HALAMAN PERSEMBAHAN \par\pard\ql
\li3820\sb0\sl-322\slmult0 \par\pard\ql\li3820\sb0\sl-322\slmult0 \par\pard\ql\l
i3820\sb182\sl-322\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf4\f5\
fs27 Karya tulis ini kupersembahkan untuk : \par\pard\ql \li2932\ri2142\sb312\sl
-330\slmult0\fi153\tx4718 \up0 \expndtw-3\charscalex100 Kedua Orang Tuaku tercin
ta Setiawan dan Hersanti \up0 \expndtw-3\charscalex100 Semoga senantiasa berada
dalam rahmat, karunia, dan \line\tab \up0 \expndtw-3\charscalex100 perlindungan
Allah SWT \par\pard\ql \li4977\sb1\sl-317\slmult0 \up0 \expndtw-3\charscalex100
Hernani Maryulianti \par\pard\ql \li3168\sb2\sl-319\slmult0 \up0 \expndtw-3\char
scalex100 Teman-temanku Mahasiswa Fakultas Hukum UNS \par\pard\ql \li6201\sb0\sl
-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-2
76\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276
\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\s
lmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slm
ult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmul
t0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0
\par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \
par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \pa
r\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\
pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pa
rd\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard
\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\q
l\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\
li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li
6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li62
01\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201
\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\s

b0\sl-276\slmult0 \par\pard\ql\li6201\sb1\sl-276\slmult0 \up0 \expndtw-3\charsca

lex100 \ul0\nosupersub\cf1\f2\fs24 i \par\pard\sect\sectd\fs24\paperw11900\paper
h16840\pard\sb0\sl-240{\bkmkstart Pg7}{\bkmkend Pg7}\par\pard\ql \li5654\sb0\sl276\slmult0 \par\pard\ql\li5654\sb0\sl-276\slmult0 \par\pard\ql\li5654\sb0\sl-27
6\slmult0 \par\pard\ql\li5654\sb0\sl-276\slmult0 \par\pard\ql\li5654\sb0\sl-276\
slmult0 \par\pard\ql\li5654\sb0\sl-276\slmult0 \par\pard\ql\li5654\sb0\sl-276\sl
mult0 \par\pard\ql\li5654\sb79\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0
\nosupersub\cf2\f3\fs24 ABSTRAK \par\pard\ql \li2265\sb264\sl-276\slmult0\tx5750
\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Bragas Naranthaka,
E1105057, \tab \up0 \expndtw-2\charscalex100 2010, JAMINAN KEPASTIAN HUK
UM \par\pard\qj \li2265\ri1504\sb1\sl-280\slmult0 \up0 \expndtw-2\charscalex100
\ul0\nosupersub\cf6\f7\fs24 e-FILING\ul0\nosupersub\cf1\f2\fs24 TERHADAP PELAPO
RAN SPT DALAM SISTEM ADMINISTRASI \up0 \expndtw-2\charscalex100 PERPAJAKAN DI IN
DONESIA. Fakultas Hukum UNS. \par\pard\qj \li2265\ri1499\sb5\sl-275\slmult0\fi71
9 \up0 \expndtw-1\charscalex100 Penelitian ini bertujuan untuk menjelaskan pelak
sanaan \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 di bidan
g \up0 \expndtw0\charscalex100 perpajakkan dan sistem pengawasan administras
i perpajakannya, mengetahui \up0 \expndtw0\charscalex100 kesesuaian antara kon
sep \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 dengan asas
kepastian hukum, dan mengetahui \up0 \expndtw0\charscalex100 terjamin tidaknya
keakuratan konsep \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs2
4 terhadap kebenaran pelaporan SPT \up0 \expndtw-3\charscalex100 dalam sistem a
dministrasi perpajakkan di Indonesia. \par\pard\qj \li2265\ri1497\sb5\sl-275\slm
ult0\fi719 \up0 \expndtw0\charscalex102 Penelitian ini merupakan penelitian huku
m normatif bersifat preskriptif, \up0 \expndtw0\charscalex103 dengan mencoba men
emukan ada tidaknya jaminan kepastian hukum \ul0\nosupersub\cf6\f7\fs24 e-Filing
\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf1\f2\fs24 terhadap pelaporan SP
T dalam sistem administrasi perpajakkan di Indonesia. Jenis \up0 \expndtw0\chars
calex100 data yang digunakan yaitu data sekunder. Sumber data sekunder yang digu
nakan \up0 \expndtw-1\charscalex100 mencakup bahan hukum primer dan bahan hukum
sekunder. Teknik pengumpulan \up0 \expndtw0\charscalex105 data yang digunakan ya
itu melalui studi kepustakaan baik berupa buku-buku, \up0 \expndtw0\charscalex10
0 dokumen, dan pengumpulan data melalui \ul0\nosupersub\cf6\f7\fs24 cyber media\
ul0\nosupersub\cf1\f2\fs24 . Sedangkan teknik analisis \up0 \expndtw0\charscalex
105 data yang digunakan adalah metode silogisme dan interpretasi untuk menarik \
up0 \expndtw-3\charscalex100 kesimpulan yang sahih dari data-data yang ada. \par
\pard\qj \li2265\ri1496\sb5\sl-276\slmult0\fi719 \up0 \expndtw0\charscalex100 Be
rdasarkan penelitian ini diketahui bahwa Konsep \ul0\nosupersub\cf6\f7\fs24 e-Fi
ling\ul0\nosupersub\cf1\f2\fs24 perpajakkan \line \up0 \expndtw0\charscalex105
di Indonesia belum sesuai dengan asas kepastian hukum. Hal ini dikarenakan \line
\up0 \expndtw0\charscalex102 dalam Peraturan Direktur Jenderal Pajak Nomor KEP47/PJ./2008 masih belum \line \up0 \expndtw-1\charscalex100 diatur mengenai besa
ran atau kisaran tarif jasa Perusahaan Penyedia Jasa Aplikasi \line \up0 \expndt
w0\charscalex104 dan ketentuan mengenai penyelesaian sengketa yang bisa terjadi
antara Wajib \line \up0 \expndtw-2\charscalex100 Pajak dan Perusahaan Penyedia J
asa Aplikasi dalam pelaksanaan \ul0\nosupersub\cf6\f7\fs24 e-Filing. \par\pard\q
j \li2265\ri1499\sb5\sl-275\slmult0\fi719 \up0 \expndtw0\charscalex103 \ul0\nosu
persub\cf1\f2\fs24 Berdasarkan penelitian ini juga diketahui bahwa Keakuratan ko
nsep \ul0\nosupersub\cf6\f7\fs24 e-\line \up0 \expndtw0\charscalex105 Filing\ul0
\nosupersub\cf1\f2\fs24 masih belum dapat menjamin kebenaran pelaporan SPT dala
m sistem \up0 \expndtw0\charscalex106 administrasi perpajakkan. Hal ini dikarena
kan keakuratan data yang terdapat \up0 \expndtw0\charscalex100 dalam aplikasi \u
l0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 harus memenuhi ti
ga aspek yakni aspek kebenaran, aspek \up0 \expndtw-3\charscalex100 kejelasan da
n aspek kelengkapan. \par\pard\ql \li2265\sb0\sl-260\slmult0 \par\pard\ql\li2265
\ri1500\sb38\sl-260\slmult0\tx3796 \up0 \expndtw0\charscalex107 Kata Kunci : kep
astian hukum, \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 ,
pelaporan SPT, sistem administrasi \line\tab \up0 \expndtw-3\charscalex100 perpa
jakkan \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\sl
mult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmu

lt0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult

0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0
\par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \p
ar\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par
\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\p
ard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb67\sl-276\slmult0 \up0 \e
xpndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\
sb0\sl-240{\bkmkstart Pg8}{\bkmkend Pg8}\par\pard\ql \li5582\sb0\sl-276\slmult0
\par\pard\ql\li5582\sb0\sl-276\slmult0 \par\pard\ql\li5582\sb0\sl-276\slmult0 \p
ar\pard\ql\li5582\sb0\sl-276\slmult0 \par\pard\ql\li5582\sb0\sl-276\slmult0 \par
\pard\ql\li5582\sb0\sl-276\slmult0 \par\pard\ql\li5582\sb0\sl-276\slmult0 \par\p
ard\ql\li5582\sb79\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf2\f3\fs24 ABSTRACT \par\pard\ql \li2265\sb264\sl-276\slmult0\tx5593 \up0 \expn
dtw-1\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Bragas Naranthaka, E1105057, \
tab \up0 \expndtw-1\charscalex100 2010, WARRANTY OF \ul0\nosupersub\cf6\f7\fs2
4 E-FILING\ul0\nosupersub\cf1\f2\fs24 LEGAL \par\pard\qj \li2265\ri1504\sb1\s
l-280\slmult0 \up0 \expndtw-2\charscalex100 ASSURANCE FOR SPT REPORTING IN TAX A
DMINISTRATION SYSTEM \up0 \expndtw-3\charscalex100 IN INDONESIA. Faculty of Law,
University of March 11\ul0\super\cf7\f8\fs23 th\ul0\nosupersub\cf1\f2\fs24 Sur
akarta. \par\pard\qj \li2265\ri1497\sb124\sl-276\slmult0\fi719 \up0 \expndtw0\ch
arscalex100 This research aims to describe the implementation of \ul0\nosupersub
\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 in the field \line \up0 \expnd
tw0\charscalex104 of surveillance tax system and tax administration,
understanding the \line \up0 \expndtw0\charscalex109 correspondence between
the concept of \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24
with the principle of legal \line \up0 \expndtw-1\charscalex100 certainty, and
understanding whether or not guarantee the accuracy of the concept \line \up0 \e
xpndtw0\charscalex107 of \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1
\f2\fs24 of Tax Return reporting the truth in tax administration system in \lin
e \up0 \expndtw-4\charscalex100 Indonesia. \par\pard\qj \li2265\ri1494\sb126\sl274\slmult0\fi719 \up0 \expndtw0\charscalex102 This research is a normative lega
l research is prescriptive, with trying to \up0 \expndtw0\charscalex100 find the
presence or absence of legal guarantees \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul
0\nosupersub\cf1\f2\fs24 of Tax Return reporting \up0 \expndtw0\charscalex103 t
ax administration system in Indonesia. Types of data used are secondary data. \u
p0 \expndtw0\charscalex104 Secondary data sources used include the primary law m
aterials and secondary \up0 \expndtw-1\charscalex100 legal materials. Technique
of collecting the data used by either the literature study \up0 \expndtw0\charsc
alex108 books, documents, and data collection through \ul0\nosupersub\cf6\f7\fs2
4 cyber media .\ul0\nosupersub\cf1\f2\fs24 While the data \up0 \expndtw0\charsca
lex105 analysis technique used is the method and interpretation of syllogism to
draw \up0 \expndtw-3\charscalex100 valid conclusions from the data available. \p
ar\pard\qj \li2265\ri1499\sb5\sl-276\slmult0\fi719 \up0 \expndtw0\charscalex100
Based on this research is that the concept of \ul0\nosupersub\cf6\f7\fs24 e-Fili
ng\ul0\nosupersub\cf1\f2\fs24 tax in Indonesia has \line \up0 \expndtw0\charsca
lex107 not in accordance with the principle of legal certainty. This is because
in the \line \up0 \expndtw-2\charscalex100 Regulations the Director General of T
axation Tax KEP-47/PJ./2008 still not set on \line \up0 \expndtw-2\charscalex100
the amount or range of services tariffs Application Service Provider Company an
d \line \up0 \expndtw0\charscalex103 the provision of dispute resolution that ca
n occur between the taxpayer and the \line \up0 \expndtw-2\charscalex100 Applica
tion Service Provider Company in the implementation of the \ul0\nosupersub\cf6\f
7\fs24 e -Filing. \par\pard\qj \li2265\ri1492\sb5\sl-275\slmult0\fi719 \up0 \exp
ndtw0\charscalex106 \ul0\nosupersub\cf1\f2\fs24 Based on these studies also note
that the accuracy of the concept of \ul0\nosupersub\cf6\f7\fs24 e-\line \up0 \e
xpndtw0\charscalex108 Filing\ul0\nosupersub\cf1\f2\fs24 is not able to guarante
e the truth in reporting tax SPT administration \up0 \expndtw0\charscalex111 sys
tem. This is because the accuracy of the data contained in \ul0\nosupersub\cf6\f
7\fs24 the e-Filing \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf1\f2\fs24 app
lication must meet the three aspects of the aspects of truth, aspect of clarity

\up0 \expndtw-3\charscalex100 and aspects of completeness. \par\pard\ql \li2265\

sb5\sl-276\slmult0 \up0 \expndtw-2\charscalex100 Keywords : legal assurance, \ul
0\nosupersub\cf6\f7\fs24 e-Filling\ul0\nosupersub\cf1\f2\fs24 , reporting SPT, t
ax administration system \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li
6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li62
01\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201
\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\s
b0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0
\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\s
l-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-27
6\slmult0 \par\pard\ql\li6201\sb88\sl-276\slmult0 \up0 \expndtw-3\charscalex100
i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart P
g9}{\bkmkend Pg9}\par\pard\ql \li5097\sb0\sl-276\slmult0 \par\pard\ql\li5097\sb0
\sl-276\slmult0 \par\pard\ql\li5097\sb0\sl-276\slmult0 \par\pard\ql\li5097\sb0\s
l-276\slmult0 \par\pard\ql\li5097\sb0\sl-276\slmult0 \par\pard\ql\li5097\sb0\sl276\slmult0 \par\pard\ql\li5097\sb0\sl-276\slmult0 \par\pard\ql\li5097\sb79\sl-2
76\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24 KATA PENGAN
TAR \par\pard\qj \li2265\sb0\sl-420\slmult0 \par\pard\qj\li2265\ri1500\sb6\sl-42
0\slmult0\fi719 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Puji s
yukur penulis panjatkan kehadirat Allah SWT atas segala rahmat dan \line \up0 \e
xpndtw-1\charscalex100 ridho-Nya sehingga penulisan hukum \up0 \expndtw-1\
charscalex100 (skripsi) yang berjudul \up0 \expndtw-3\charscalex100 \ul0\nos
upersub\cf2\f3\fs24 \u8221?Jaminan \par\pard\ql \li2265\ri1497\sb7\sl-412\slmult
0\tx2985 \up0 \expndtw0\charscalex102 Kepastian Hukum \ul0\nosupersub\cf3\f4\f
s24 e-Filing\ul0\nosupersub\cf2\f3\fs24
terhadap Pelaporan SPT dalam
Sistem \line \up0 \expndtw-3\charscalex100 Administrasi Perpajakan di Indonesi
a\u8221? \ul0\nosupersub\cf1\f2\fs24 dapat penulis selesaikan. \line \tab \up0 \
expndtw0\charscalex100 Penulisan hukum ini membahas tentang penerapan konsep \ul
0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 yang \up0 \expndtw
0\charscalex100 berlaku di Indonesia saat ini apakah telah sesuai dengan Asas Ke
pastian Hukum \up0 \expndtw-1\charscalex100 dan Bagaimana konsep \ul0\nosupersub
\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 dapat menjamin kebenaran pelap
oran SPT dalam \up0 \expndtw0\charscalex100 sistem administrasi perpajakkan di
Indonesia. Dilatarbelakangi oleh ketertarikan \up0 \expndtw0\charscalex100 penul
is terhadap ketidakjelasan kepastian hukum \ul0\nosupersub\cf6\f7\fs24
e-Filing \ul0\nosupersub\cf1\f2\fs24 dalam sistem \up0 \expndtw0\charscalex
102 administrasi perpajakkan di Indonesia maka penulis melakukan penelitian yang
\up0 \expndtw-3\charscalex100 berkaitan dengan hal tersebut. \par\pard\qj \li22
65\ri1499\sb10\sl-410\slmult0\fi359 \up0 \expndtw0\charscalex106 Dalam kesempata
n ini penulis ingin menyampaikan ucapan terima kasih \line \up0 \expndtw0\charsc
alex105 kepada semua pihak yang telah membantu baik materiil maupun non materiil
\line \up0 \expndtw-2\charscalex100 sehingga penulisan hukum ini dapat diselesa
ikan dengan baik, yaitu kepada : \par\pard\ql \li2265\ri1495\sb10\sl-410\slmult0
\tx2625\tx2625 \up0 \expndtw0\charscalex100 1.\ul0\nosupersub\cf8\f9\fs24 \ul0\
nosupersub\cf1\f2\fs24 Bapak Moh. Jamin, S.H., M.Hum. selaku Dekan Fakultas Huk
um UNS yang \line\tab \up0 \expndtw-1\charscalex100 telah memberi izin dan kesem
patan kepada penulis untuk menyusun penulisan \line\tab \up0 \expndtw-3\charscal
ex100 hukum ini. \par\pard\ql \li2265\ri1496\sb2\sl-420\slmult0\tx2625\tx2625 \u
p0 \expndtw0\charscalex102 2.\ul0\nosupersub\cf8\f9\fs24 \ul0\nosupersub\cf1\f2
\fs24 Ibu Dr. I Gusti Ayu KRH, S.H., M.M. selaku pembimbing penulisan hukum \li
ne\tab \up0 \expndtw0\charscalex102 (skripsi) yang telah menyediakan waktu dan p
ikirannya untuk memberikan \line\tab \up0 \expndtw-3\charscalex100 bimbingan dan
arahan dalam tersusunya skripsi ini. \par\pard\ql \li2265\ri1495\sb0\sl-410\slm
ult0\tx2625\tx2625 \up0 \expndtw0\charscalex100 3.\ul0\nosupersub\cf8\f9\fs24 \
ul0\nosupersub\cf1\f2\fs24 Bapak dan Ibu Dosen Fakultas Hukum UNS yang telah me
mberikan ilmunya \line\tab \up0 \expndtw-1\charscalex100 kepada penulis sehingga
dapat dijadikan bekal dalam penulisan skripsi ini dan \line\tab \up0 \expndtw-3
\charscalex100 semoga dapat penulis amalkan dikemudian hari. \par\pard\qj \li226
5\ri1500\sb0\sl-420\slmult0\tx2625 \up0 \expndtw0\charscalex103 4.\ul0\nosupersu

b\cf8\f9\fs24 \ul0\nosupersub\cf1\f2\fs24 Bapak dan Ibuku tercinta terimakasih

atas dukungan dan doanya yang telah \line\tab \up0 \expndtw-3\charscalex100 mem
berikan semangat tersendiri untuk saya agar menjadi lebih baik. \par\pard\qj \li
2265\ri1508\sb8\sl-400\slmult0\tx2625 \up0 \expndtw0\charscalex102 5.\ul0\nosupe
rsub\cf8\f9\fs24 \ul0\nosupersub\cf1\f2\fs24 Sahabat-sahabat terbaikku Gesit,
Putu, Dimas, Reza, Dwi, Damar, dan Didit \line\tab \up0 \expndtw-3\charscalex100
Pebriyanto \ul0\nosupersub\cf6\f7\fs24 thanx for support and our friendship\ul0
\nosupersub\cf1\f2\fs24 . \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\l
i6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6
201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li620
1\sb43\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\
paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg10}{\bkmkend Pg10}\par\pard
\li2265\sb0\sl-276\slmult0\par\pard\li2265\sb0\sl-276\slmult0\par\pard\li2265\sb
0\sl-276\slmult0\par\pard\li2265\sb0\sl-276\slmult0\par\pard\li2265\sb0\sl-276\s
lmult0\par\pard\li2265\sb0\sl-276\slmult0\par\pard\li2265\sb0\sl-276\slmult0\par
\pard\li2265\sb82\sl-276\slmult0\fi0\tx4926\tx7203 \up0 \expndtw0\charscalex102
\ul0\nosupersub\cf1\f2\fs24 6.\ul0\nosupersub\cf8\f9\fs24 \ul0\nosupersub\cf1\f
2\fs24 Keluarga Besar Kos\tab \up0 \expndtw0\charscalex102 \u8221?Wisma Nela
\u8221?, Kos\tab \up0 \expndtw0\charscalex102 \u8221?2nd Floor\u8221?, dan K
ontrakan\par\pard\qj \li2625\ri1505\sb39\sl-400\slmult0 \up0 \expndtw0\charscale
x100 \u8221?International\u8221? yang telah mengisi hari-hariku selama menjadi m
ahasiswa di \line \up0 \expndtw-3\charscalex100 UNS. \par\pard\ql \li2265\sb123\
sl-276\slmult0 \up0 \expndtw-1\charscalex100 7.\ul0\nosupersub\cf8\f9\fs24 \ul0
\nosupersub\cf1\f2\fs24 Semua pihak Pengadilan Negeri Karanganyar, terima kasih
atas bantuannya. \par\pard\ql \li2265\sb124\sl-276\slmult0 \up0 \expndtw-1\char
scalex100 8.\ul0\nosupersub\cf8\f9\fs24 \ul0\nosupersub\cf1\f2\fs24 Semuan Ang
katan 2005. \par\pard\ql \li2265\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex
100 9.\ul0\nosupersub\cf8\f9\fs24 \ul0\nosupersub\cf1\f2\fs24 Semua pihak yang
telah membantu penulisan hukum (skripsi) ini. \par\pard\ql \li2625\sb144\sl-276
\slmult0\tx8194 \up0 \expndtw0\charscalex100 Demikian dan mudah-mudahan pe
nulisan hukum \tab \up0 \expndtw0\charscalex101 (skripsi) ini dapat \par\p
ard\ql \li2265\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex100 bermanfaat ter
utama bagi penulis, kalangan akademisi, dan masyarakat umum. \par\pard\li7305\sb
0\sl-276\slmult0\par\pard\li7305\sb0\sl-276\slmult0\par\pard\li7305\sb0\sl-276\s
lmult0\par\pard\li7305\sb0\sl-276\slmult0\par\pard\li7305\sb0\sl-276\slmult0\par
\pard\li7305\sb0\sl-276\slmult0\par\pard\li7305\sb0\sl-276\slmult0\par\pard\li73
05\sb0\sl-276\slmult0\par\pard\li7305\sb4\sl-276\slmult0\fi0\tx9011 \up0 \expndt
w-3\charscalex100 Surakarta,\tab \up0 \expndtw-3\charscalex100 2010\par\pard\ql
\li8126\sb0\sl-276\slmult0 \par\pard\ql\li8126\sb0\sl-276\slmult0 \par\pard\ql\l
i8126\sb0\sl-276\slmult0 \par\pard\ql\li8126\sb0\sl-276\slmult0 \par\pard\ql\li8
126\sb272\sl-276\slmult0 \up0 \expndtw-3\charscalex100 Penulis \par\pard\ql \li6
201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li620
1\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\
sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb
0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\
sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl
-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-2
76\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276
\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\s
lmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slm
ult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmul
t0 \par\pard\ql\li6201\sb188\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par
\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg11}{\
bkmkend Pg11}\par\pard\ql \li5544\sb0\sl-276\slmult0 \par\pard\ql\li5544\sb0\sl276\slmult0 \par\pard\ql\li5544\sb0\sl-276\slmult0 \par\pard\ql\li5544\sb0\sl-27
6\slmult0 \par\pard\ql\li5544\sb0\sl-276\slmult0 \par\pard\ql\li5544\sb0\sl-276\
slmult0 \par\pard\ql\li5544\sb0\sl-276\slmult0 \par\pard\ql\li5544\sb79\sl-276\s
lmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24 DAFTAR ISI \par
\pard\ql \li8582\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosuper
sub\cf1\f2\fs24 Halaman \par\pard\li2265\sb137\sl-276\slmult0\fi0\tldot\tx8795\t

x9105 \up0 \expndtw-3\charscalex100 HALAMAN JUDUL\expndtw0\charscalex100\tab \ta

b \up0 \expndtw-3\charscalex100 i\par\pard\li2265\sb137\sl-276\slmult0\fi0\tldot
\tx8795\tx9105 \up0 \expndtw-3\charscalex100 HALAMAN PERSETUJUAN\expndtw0\charsc
alex100\tab \tab \up0 \expndtw-3\charscalex100 ii\par\pard\li2265\sb137\sl-276\s
lmult0\fi0\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 HALAMAN PENGESAHAN\
expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 iii\par\pard\li226
5\sb141\sl-276\slmult0\fi0\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 HAL
AMAN PERNYATAAN\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 iv
\par\pard\li2265\sb137\sl-276\slmult0\fi0\tldot\tx8795\tx9105 \up0 \expndtw-3\ch
arscalex100 HALAMAN MOTTO\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charsc
alex100 v\par\pard\li2265\sb137\sl-276\slmult0\fi0\tldot\tx8795\tx9105 \up0 \exp
ndtw-3\charscalex100 HALAMAN PERSEMBAHAN\expndtw0\charscalex100\tab \tab \up0 \e
xpndtw-3\charscalex100 vi\par\pard\li2265\sb137\sl-276\slmult0\fi0\tldot\tx8795\
tx9105 \up0 \expndtw-3\charscalex100 ABSTRAK\expndtw0\charscalex100\tab \tab \up
0 \expndtw-3\charscalex100 vii\par\pard\li2265\sb141\sl-276\slmult0\fi0\tldot\tx
8795\tx9105 \up0 \expndtw-3\charscalex100 KATA PENGANTAR\expndtw0\charscalex100\
tab \tab \up0 \expndtw-3\charscalex100 ix\par\pard\li2265\sb137\sl-276\slmult0\f
i0\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 DAFTAR ISI\expndtw0\charsca
lex100\tab \tab \up0 \expndtw-3\charscalex100 xi\par\pard\li2265\sb137\sl-276\sl
mult0\fi0\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 DAFTAR GAMBAR\expndt
w0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 xiv\par\pard\li2265\sb0\
sl-276\slmult0\par\pard\li2265\sb0\sl-276\slmult0\par\pard\li2265\sb2\sl-276\slm
ult0\fi0\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 BAB I
PENDAHULUAN\
expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 1\par\pard\li2265\
sb137\sl-276\slmult0\fi902\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 A.
Latar belakang Masalah\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charsca
lex100 1\par\pard\li2265\sb137\sl-276\slmult0\fi902\tldot\tx8795\tx9105 \up0 \ex
pndtw-3\charscalex100 B. Perumusan Masalah\expndtw0\charscalex100\tab \tab \up
0 \expndtw-3\charscalex100 4\par\pard\li2265\sb137\sl-276\slmult0\fi902\tldot\tx
8795\tx9105 \up0 \expndtw-3\charscalex100 C. Tujuan Penelitian\expndtw0\charsc
alex100\tab \tab \up0 \expndtw-3\charscalex100 5\par\pard\li2265\sb141\sl-276\sl
mult0\fi902\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 D. Manfaat Penel
itian\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 6\par\pard\l
i2265\sb137\sl-276\slmult0\fi902\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex1
00 E. Metode Penelitian\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charsc
alex100 6\par\pard\li2265\sb137\sl-276\slmult0\fi902\tldot\tx8795\tx9105 \up0 \e
xpndtw-3\charscalex100 F. Sistematika Penulisan Hukum\expndtw0\charscalex100\t
ab \tab \up0 \expndtw-3\charscalex100 9\par\pard\li2265\sb0\sl-276\slmult0\par\p
ard\li2265\sb0\sl-276\slmult0\par\pard\li2265\sb2\sl-276\slmult0\fi0\tldot\tx879
5\tx9105 \up0 \expndtw-3\charscalex100 BAB II TINJAUAN PUSTAKA\expndtw0\charsca
lex100\tab \tab \up0 \expndtw-3\charscalex100 11\par\pard\li2265\sb137\sl-276\sl
mult0\fi902\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 A. Kerangka Teor
i\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 11\par\pard\li22
65\sb137\sl-276\slmult0\fi1319\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100
1. Teori Hukum\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 1
1\par\pard\li2265\sb137\sl-276\slmult0\fi1651\tldot\tx8795\tx9105 \up0 \expndtw3\charscalex100 a. Hukum Sebagai Suatu Sistem Norma\expndtw0\charscalex100\tab \
tab \up0 \expndtw-3\charscalex100 11\par\pard\li2265\sb141\sl-276\slmult0\fi1651
\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 b. Fungsi Hukum\expndtw0\char
scalex100\tab \tab \up0 \expndtw-3\charscalex100 14\par\pard\li2265\sb137\sl-276
\slmult0\fi1348\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 2. Asas Kepa
stian Hukum\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 14\par
\pard\li2265\sb137\sl-276\slmult0\fi1622\tldot\tx8795\tx9105 \up0 \expndtw-3\cha
rscalex100 a. Kaedah Hukum\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\chars
calex100 14\par\pard\li2265\sb137\sl-276\slmult0\fi1622\tldot\tx8795\tx9105 \up0
\expndtw-3\charscalex100 b. Pengertian Jaminan Kepastian Hukum\expndtw0\charsca
lex100\tab \tab \up0 \expndtw-3\charscalex100 16\par\pard\li2265\sb141\sl-276\sl
mult0\fi1622\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 c. Asas-Asas Kepa
stian Hukum\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 19\par
\pard\li2265\sb137\sl-276\slmult0\fi1348\tldot\tx8795\tx9105 \up0 \expndtw-3\cha

rscalex100 3. \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 d

an Sistem Perpajakkan Di Indonesia\expndtw0\charscalex100\tab \tab \up0 \expndtw
-3\charscalex100 20\par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\s
b0\sl-276\slmult0 \par\pard\ql\li6201\sb47\sl-276\slmult0 \up0 \expndtw-3\charsc
alex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkm
kstart Pg12}{\bkmkend Pg12}\par\pard\li2265\sb0\sl-276\slmult0\par\pard\li2265\s
b0\sl-276\slmult0\par\pard\li2265\sb0\sl-276\slmult0\par\pard\li2265\sb0\sl-276\
slmult0\par\pard\li2265\sb0\sl-276\slmult0\par\pard\li2265\sb0\sl-276\slmult0\pa
r\pard\li2265\sb0\sl-276\slmult0\par\pard\li2265\sb82\sl-276\slmult0\fi1622\tldo
t\tx8795\tx9105 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs24 a. Pen
gertian dan Ciri-ciri Pajak\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\char
scalex100 20\par\pard\li2265\sb141\sl-276\slmult0\fi1622\tldot\tx8795\tx9105 \up
0 \expndtw-3\charscalex100 b. Fungsi Pajak\expndtw0\charscalex100\tab \tab \up0
\expndtw-3\charscalex100 22\par\pard\li2265\sb137\sl-276\slmult0\fi1622\tldot\tx
8795\tx9105 \up0 \expndtw-3\charscalex100 c. Syarat Pemungutan Pajak\expndtw0\ch
arscalex100\tab \tab \up0 \expndtw-3\charscalex100 23\par\pard\li2265\sb137\sl-2
76\slmult0\fi1622\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 d. Asas-asas
Pemungutan Pajak\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100
24\par\pard\li2265\sb137\sl-276\slmult0\fi1622\tldot\tx8795\tx9105 \up0 \expndtw
-3\charscalex100 e. Sistem Pemungutan Pajak\expndtw0\charscalex100\tab \tab \up0
\expndtw-3\charscalex100 24\par\pard\li2265\sb141\sl-276\slmult0\fi1622\tldot\t
x8795\tx9105 \up0 \expndtw-3\charscalex100 f. Jenis-jenis Pajak\expndtw0\charsca
lex100\tab \tab \up0 \expndtw-3\charscalex100 25\par\pard\li2265\sb137\sl-276\sl
mult0\fi1622 \up0 \expndtw-3\charscalex100 g. Mekanisme e-Filing Dalam Sistem Ad
ministrasi\par\pard\li2265\sb137\sl-276\slmult0\fi1867\tldot\tx8795\tx9105 \up0
\expndtw-3\charscalex100 Perpajakkan\expndtw0\charscalex100\tab \tab \up0 \expnd
tw-3\charscalex100 27\par\pard\li2265\sb137\sl-276\slmult0\fi1348\tldot\tx8795\t
x9105 \up0 \expndtw-3\charscalex100 4. Sistem Administrasi Perpajakan\expndtw0\c
harscalex100\tab \tab \up0 \expndtw-3\charscalex100 29\par\pard\li2265\sb141\sl276\slmult0\fi1622\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 a. Administ
rasi Perpajakan\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 29
\par\pard\li2265\sb137\sl-276\slmult0\fi1622\tldot\tx8795\tx9105 \up0 \expndtw-3
\charscalex100 b. Reformasi Pajak \ul0\nosupersub\cf6\f7\fs24 (Tax Reform)\expnd
tw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\
fs24 32\par\pard\li2265\sb137\sl-276\slmult0\fi1622\tldot\tx8795\tx9105 \up0 \ex
pndtw-3\charscalex100 c. Reformasi Administrasi Perpajakan\expndtw0\charscalex10
0\tab \tab \up0 \expndtw-3\charscalex100 34\par\pard\li2265\sb137\sl-276\slmult0
\fi1622\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 d. Modernisasi Sistem
Administrasi Perpajakan\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charscal
ex100 38\par\pard\li2265\sb141\sl-276\slmult0\fi902\tldot\tx8795\tx9105 \up0 \ex
pndtw-3\charscalex100 B. Kerangka Pemikiran\expndtw0\charscalex100\tab \tab \u
p0 \expndtw-3\charscalex100 43\par\pard\li2265\sb137\sl-276\slmult0\fi0\tldot\tx
8795\tx9105 \up0 \expndtw-3\charscalex100 BAB III HASIL PENELITIAN DAN PEMBAHASA
N\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 45\par\pard\li22
65\sb137\sl-276\slmult0\fi902\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100
A. \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 Dan Asas K
epastian Hukum\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 45\
par\pard\li2265\sb137\sl-276\slmult0\fi1348\tldot\tx8795\tx9105 \up0 \expndtw-3\
charscalex100 1. \ul0\nosupersub\cf6\f7\fs24 e-Filing\expndtw0\charscalex100\tab
\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs24 45\par\pard\li22
65\sb141\sl-276\slmult0\fi1348\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100
2. Asas Kepastian Hukum\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charsca
lex100 47\par\pard\li2265\sb137\sl-276\slmult0\fi902 \up0 \expndtw-3\charscalex1
00 B. Keakuratan Konsep \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf
1\f2\fs24 dan Kebenaran\par\pard\li2265\sb137\sl-276\slmult0\fi1348\tx9105 \up0
\expndtw-3\charscalex100 Pelaporan SPT dalam Sistem Administrasi Perpajakan\tab
\up0 \expndtw-3\charscalex100 49\par\pard\li2265\sb137\sl-276\slmult0\fi1348\tl
dot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 1. Kekuratan Konsep \ul0\nosuper
sub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 terhadap Pelaporan\expndtw0
\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 49\par\pard\li2265\sb141\s

l-276\slmult0\fi1348 \up0 \expndtw-3\charscalex100 2. Kebenaran Pelaporan SPT da

lam Sistem\par\pard\li2265\sb137\sl-276\slmult0\fi1622\tldot\tx8795\tx9105 \up0
\expndtw-3\charscalex100 Administrasi Perpajakan\expndtw0\charscalex100\tab \tab
\up0 \expndtw-3\charscalex100 53\par\pard\li2265\sb137\sl-276\slmult0\fi0\tldot
\tx8795\tx9105 \up0 \expndtw-3\charscalex100 BAB IV KESIMPULAN DAN SARAN\expndtw
0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 57\par\pard\li2265\sb137\
sl-276\slmult0\fi902\tldot\tx8795\tx9105 \up0 \expndtw-3\charscalex100 A. Kesi
mpulan\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 57\par\pard
\li2265\sb141\sl-276\slmult0\fi902\tldot\tx8795\tx9105 \up0 \expndtw-3\charscale
x100 B. Saran\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 58
\par\pard\li2265\sb137\sl-276\slmult0\fi0\tldot\tx8795\tx9105 \up0 \expndtw-3\ch
arscalex100 DAFTAR PUSTAKA\expndtw0\charscalex100\tab \tab \up0 \expndtw-3\chars
calex100 60\par\pard\ql \li2265\sb135\sl-276\slmult0 \up0 \expndtw-3\charscalex1
00 LAMPIRAN \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-2
76\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276
\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\s
lmult0 \par\pard\ql\li6201\sb188\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i
\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg1
3}{\bkmkend Pg13}\par\pard\ql \li5155\sb0\sl-276\slmult0 \par\pard\ql\li5155\sb0
\sl-276\slmult0 \par\pard\ql\li5155\sb0\sl-276\slmult0 \par\pard\ql\li5155\sb0\s
l-276\slmult0 \par\pard\ql\li5155\sb0\sl-276\slmult0 \par\pard\ql\li5155\sb0\sl276\slmult0 \par\pard\ql\li5155\sb0\sl-276\slmult0 \par\pard\ql\li5155\sb79\sl-2
76\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24 DAFTAR GAMB
AR \par\pard\li2265\sb0\sl-276\slmult0\par\pard\li2265\sb3\sl-276\slmult0\fi0\tx
3221\tx3644\tx4007\tldot\tx8733\tx9465 \up0 \expndtw-3\charscalex100 \ul0\nosupe
rsub\cf1\f2\fs24 Gambar\tab \up0 \expndtw-3\charscalex100 1\tab \up0 \expndtw-3\
charscalex100 :\tab \up0 \expndtw-3\charscalex100 Bagan Kerangka Pemikiran\expnd
tw0\charscalex100\tab \tab \up0 \expndtw-3\charscalex100 43\par\pard\ql \li6201\
sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb
0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\
sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl
-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-2
76\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276
\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\s
lmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slm
ult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmul
t0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0
\par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \
par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \pa
r\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\
pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pa
rd\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard
\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\q
l\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\
li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li
6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li62
01\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201
\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\s
b0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0
\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb49\
sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw1
1900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg14}{\bkmkend Pg14}\par\pard\ql \li
5908\sb0\sl-276\slmult0 \par\pard\ql\li5908\sb0\sl-276\slmult0 \par\pard\ql\li59
08\sb0\sl-276\slmult0 \par\pard\ql\li5908\sb0\sl-276\slmult0 \par\pard\ql\li5908
\sb0\sl-276\slmult0 \par\pard\ql\li5908\sb0\sl-276\slmult0 \par\pard\ql\li5908\s
b0\sl-276\slmult0 \par\pard\ql\li5908\sb79\sl-276\slmult0 \up0 \expndtw-3\charsc
alex100 \ul0\nosupersub\cf2\f3\fs24 BAB I \par\pard\ql \li5299\sb144\sl-276\slmu
lt0 \up0 \expndtw-3\charscalex100 PENDAHULUAN \par\pard\ql \li4723\sb0\sl-276\sl
mult0 \par\pard\ql\li4723\sb268\sl-276\slmult0 \up0 \expndtw-3\charscalex100 A.
Latar Belakang Masalah \par\pard\qj \li2808\ri1498\sb10\sl-414\slmult0\fi537

\up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Negara dalam menyeleng

garakan pemerintahan mempunyai kewajiban \line \up0 \expndtw0\charscalex103 untu
k menjaga kepentingan rakyatnya, baik dalam bidang kesejahteraan, \line \up0 \ex
pndtw0\charscalex103 keamanan, pertahanan, maupun kecerdasan kehidupannya. Hal i
ni sesuai \line \up0 \expndtw0\charscalex101 dengan tujuan Negara yang dicantumk
an di dalam Pembukaan UUD 1945 \line \up0 \expndtw0\charscalex100 pada alinea ke
empat yang berbunyi \u8220?melindungi segenap bangsa Indonesia \line \up0 \expn
dtw0\charscalex101 dan seluruh tumpah darah Indonesia serta untuk memajukan kese
jahteraan \line \up0 \expndtw0\charscalex100 umum, mencerdaskan kehidupan bangsa
dan ikut melaksanakan ketertiban \line \up0 \expndtw-1\charscalex100 dunia yang
berdasarkan keadilan sosial\u8221?. Dari uraian tersebut tampak bahwa \line \up
0 \expndtw0\charscalex103 karena kepentingan rakyat, Negara memerlukan dana untu
k kepentingan \line \up0 \expndtw0\charscalex104 tersebut. Dana yang akan dikelu
arkan ini tentunya didapat dari rakyat itu \line \up0 \expndtw0\charscalex100 se
ndiri melalui pemungutan yang disebut dengan pajak. (Wirawan B. Ilyas, \line \up
0 \expndtw-3\charscalex100 2007 : 4) \par\pard\qj \li2808\ri1498\sb7\sl-413\slmu
lt0\fi537 \up0 \expndtw-2\charscalex100 Di Indonesia, penerimaan pajak merupakan
sumber utama pembiayaan \line \up0 \expndtw-3\charscalex100 pemerintah dan pemb
angunan. Dalam Anggaran Pendapatan Belanja Negara \line \up0 \expndtw0\charscale
x100 (APBN), sektor perpajakan dapat merealisasikan penerimaan mencapai \l
ine \up0 \expndtw0\charscalex100 108,1% dari APBN-P 2008 atau meningkat sebesar
34,2%, lebih tinggi dari \line \up0 \expndtw0\charscalex100 pertumbuhan tahun la
lu sebesar 20%. Peningkatan kinerja perpajakan juga \line \up0 \expndtw0\charsca
lex104 tercermin dari tax ratio yang mencapai 14,7% dari PDB, sedangkan \ul0\nos
upersub\cf6\f7\fs24 Tax \line \up0 \expndtw0\charscalex106 Ratio\ul0\nosupersub\
cf1\f2\fs24 tahun 2007 hanya sebesar 12,4% dari PDB.Hal ini membuktikan \line \
up0 \expndtw0\charscalex104 urgensi pajak sebagai sumber pendapatan utama bagi N
egara, karena itu \line \up0 \expndtw0\charscalex100 pajak merupakan salah satu
isu strategis yang menjadi acuan untuk melihat \line \up0 \expndtw-3\charscalex1
00 sejauh mana kemajuan Negara. (Laporan Perekonomian Indonesia, 2008) \par\pard
\qj \li2808\ri1496\sb6\sl-415\slmult0\fi537 \up0 \expndtw-2\charscalex100 Peran
administrasi sangat berpengaruh dalam merealisasikan peraturan \line \up0 \expnd
tw-1\charscalex100 perpajakkan dan penerimaan Negara sebagaimana diamanatkan ole
h APBN \line \up0 \expndtw0\charscalex103 (Anggaran Pendapatan dan Belanja Negar
a). Instansi yang diserahi tugas \line \up0 \expndtw-2\charscalex100 administras
i perpajakkan adalah Direktorat Jenderal Pajak (DJP) yang secara \line \up0 \exp
ndtw-2\charscalex100 struktural berada dibawah Departemen Keuangan. Direktorat J
enderal Pajak \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl
-276\slmult0 \par\pard\ql\li6201\sb28\sl-276\slmult0 \up0 \expndtw-3\charscalex1
00 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstar
t Pg15}{\bkmkend Pg15}\par\pard\qj \li2808\sb0\sl-420\slmult0 \par\pard\qj\li280
8\sb0\sl-420\slmult0 \par\pard\qj\li2808\sb0\sl-420\slmult0 \par\pard\qj\li2808\
sb0\sl-420\slmult0 \par\pard\qj\li2808\ri1499\sb213\sl-420\slmult0 \up0 \expndtw
0\charscalex103 \ul0\nosupersub\cf1\f2\fs24 mempunyai misi untuk menghimpun
penerimaan Negara dari sektor \line \up0 \expndtw-1\charscalex100 perpajakkan
guna menunjang kemandirian pembiayaan APBN. \up0 \expndtw-3\charscalex100
(Liberti \par\pard\ql \li2808\sb99\sl-276\slmult0 \up0 \expndtw-3\charscalex100
Pandiagan, 2004) \par\pard\qj \li2808\ri1495\sb30\sl-415\slmult0\fi537 \up0 \exp
ndtw0\charscalex102 Dalam upaya mengoptimalkan penerimaan dalam negeri dari sekt
or \up0 \expndtw-1\charscalex100 pajak dan dalam rangka menuju \ul0\nosupersub\c
f6\f7\fs24 Good Governance\ul0\nosupersub\cf1\f2\fs24 Direktorat Jendral Pajak
\up0 \expndtw0\charscalex105 (DJP) merasa perlu untuk menyesuaikan dan menyempur
nakan struktur \up0 \expndtw0\charscalex102 organisasinya melalui modernisasi
pajak sesuai dengan perkembangan \up0 \expndtw-3\charscalex100 kondisi dan d
unia usaha yang selalu berubah. \par\pard\ql \li3345\sb100\sl-276\slmult0\tx4704
\up0 \expndtw-1\charscalex100 Sejak tahun \tab \up0 \expndtw0\charscalex100 20
00 Dirjen pajak telah memulai langkah reformasi \par\pard\qj \li2808\ri149
8\sb30\sl-414\slmult0 \up0 \expndtw-2\charscalex100 administrasi perpajakan (\ul
0\nosupersub\cf6\f7\fs24 Tax Administration Reform\ul0\nosupersub\cf1\f2\fs24 )
yang menjadi landasan \line \up0 \expndtw-2\charscalex100 terciptanya administra

si perpajakan yang modern, efisien dan dipercaya oleh \line \up0 \expndtw0\chars
calex104 masyarakat. Reformasi perpajakan adalah perubahan yang mendasar di \l
ine \up0 \expndtw0\charscalex104 segala aspek perpajakan. Reformasi perpajakan
yang sekarang menjadi \line \up0 \expndtw0\charscalex104 prioritas, menyangku
t modernisasi administrasi perpajakan jangka \line \up0 \expndtw0\charsc
alex102 menengah (tiga hingga enam tahun) dengan tujuan tercapainya : pertama, \
line \up0 \expndtw0\charscalex102 tingkat kepatuhan sukarela yang tinggi. K
edua, kepercayaan terhadap \line \up0 \expndtw0\charscalex103 administrasi pe
rpajakan yang tinggi. Dan ketiga, produktivitas aparat \line \up0 \expndtw
0\charscalex100 perpajakan tinggi. Dalam jangka pendek, upaya-upaya yang
dilakukan \line \up0 \expndtw0\charscalex104 adalah dimungkinkan wajib pajak
untuk menyampaikan SPT secara \line \up0 \expndtw-3\charscalex100 elektronik
(\ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 ). \par\pard\q
j \li2808\ri1497\sb8\sl-412\slmult0\fi537 \up0 \expndtw0\charscalex107 Selama e
mpat tahun terakhir, Direktorat Jenderal Pajak telah \line \up0 \expndtw0\
charscalex104 melakukan beberapa reformasi perpajakan dan modernisasi administra
si \line \up0 \expndtw-1\charscalex100 perpajakan yang mengacu pada cetak biru.
Kanwil Direktorat Jenderal Pajak \line \up0 \expndtw0\charscalex103 Besar (\ul0\
nosupersub\cf6\f7\fs24 Large Tax Office, \ul0\nosupersub\cf1\f2\fs24 LTO) dan Ka
ntor Pelayanan Pajak Wajib Pajak \line \up0 \expndtw-1\charscalex100 Besar diben
tuk dengan menerapkan sistem administrasi perpajakan modern \line \up0 \expndtw0
\charscalex106 yang berlandaskan \ul0\nosupersub\cf6\f7\fs24 Case Management\ul
0\nosupersub\cf1\f2\fs24 . Pola dan sistem LTO itu akan \line \up0 \expndtw0\c
harscalex105 direplikasikan pada seluruh kantor di Kanwil Direktorat Jenderal Pa
jak \line \up0 \expndtw0\charscalex104 Jakarta Khusus dan Kanwil Direktorat Jend
eral Pajak Jakarta I, 1 Kantor \line \up0 \expndtw-3\charscalex100 Pelayanan Paj
ak Madya pada Kanwil Jakarta I. (Robertus Winarto, 2006) \par\pard\qj \li2808\ri
1499\sb2\sl-420\slmult0\fi537 \up0 \expndtw0\charscalex102 Disamping pembentuka
n kantor dan penerapan sistem modern, \line \up0 \expndtw0\charscalex103
modernisasi lebih lanjut ditandai dengan penerapan teknologi informasi \par\pard
\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\
ql\li6201\sb27\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sec
td\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg16}{\bkmkend Pg16}\
par\pard\qj \li2808\sb0\sl-410\slmult0 \par\pard\qj\li2808\sb0\sl-410\slmult0 \p
ar\pard\qj\li2808\sb0\sl-410\slmult0 \par\pard\qj\li2808\sb0\sl-410\slmult0 \par
\pard\qj\li2808\ri1499\sb261\sl-410\slmult0 \up0 \expndtw0\charscalex102 \ul0\no
supersub\cf1\f2\fs24 terkini dalam pelayanan perpajakan. Peningkatan dan m
engedepankan \line \up0 \expndtw0\charscalex103 pelayanan ini terlihat den
gan terus dikembangkannya administrasi \line \up0 \expndtw0\charscalex105
perpajakan modern dan teknologi informasi di berbagai aspek kegiatan, \line \up0
\expndtw0\charscalex107 mulai dari pendaftaran diri sebagai wajib pajak melalui
\ul0\nosupersub\cf6\f7\fs24 e-Registration\ul0\nosupersub\cf1\f2\fs24 , \line \
up0 \expndtw-1\charscalex100 pembayaran pajak \up0 \expndtw0\charscalex100 \ul0
\nosupersub\cf6\f7\fs24 (e-Payment)\ul0\nosupersub\cf1\f2\fs24 , pelaporan paj
ak \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf6\f7\fs24 (e-Reporting, e-SP
T)\ul0\nosupersub\cf1\f2\fs24 , \par\pard\qj \li2808\ri1494\sb8\sl-413\slmult0 \
up0 \expndtw0\charscalex100 pemberkasan dokumen pajak (\ul0\nosupersub\cf6\f7\fs
24 e-Filing\ul0\nosupersub\cf1\f2\fs24 ), maupun konsultasi (\ul0\nosupersub\cf6
\f7\fs24 e-Consulting\ul0\nosupersub\cf1\f2\fs24 ), \up0 \expndtw0\charscalex106
dan sebagainya. Seiring dengan itu, Direktorat Jenderal Pajak juga \up0
\expndtw-1\charscalex100 melakukan kampanye sadar dan peduli pajak, pengembanga
n bank data dan \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf6\f7\fs24 Single
Identification Number\ul0\nosupersub\cf1\f2\fs24 serta langkah-langkah lainnya
. \par\pard\qj \li2808\ri1493\sb6\sl-415\slmult0\fi595 \up0 \expndtw0\charscalex
102 \ul0\nosupersub\cf6\f7\fs24 e-Filing \ul0\nosupersub\cf1\f2\fs24 adalah su
atu cara penyampaian SPT dan penyampaian \up0 \expndtw0\charscalex102 Pembe
ritahuan Perpanjangan SPT Tahunan secara elektronik yang \up0 \expnd
tw0\charscalex106 dilakukan secara \ul0\nosupersub\cf6\f7\fs24 Online \ul0\nosup
ersub\cf1\f2\fs24 dan \ul0\nosupersub\cf6\f7\fs24 Real Time \ul0\nosupersub\cf1\
f2\fs24 melalui Penyedia Jasa Aplikasi \up0 \expndtw0\charscalex105 (ASP), (pasa

l 1 ayat 7 PER 47/PJ/2008). \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\

cf1\f2\fs24 merupakan salah satu \up0 \expndtw-1\charscalex100 bagian dari mode
rnisasi administrasi perpajakkan, dengan tujuan agar Wajib \up0 \expndtw-4\chars
calex100 Pajak \up0 \expndtw0\charscalex101 (WP) memperoleh kemudahan dalam
memenuhi kewajibannya, \up0 \expndtw0\charscalex101 sehingga pemenuhan kewajiba
n perpajakkan yang sifatnya \ul0\nosupersub\cf6\f7\fs24 Urgent \ul0\nosupersub\c
f1\f2\fs24 seperti \up0 \expndtw0\charscalex100 penyampaian SPT dapat lebih muda
h dilaksanakan dan tujuan peningkatan \up0 \expndtw-3\charscalex100 kualitas pel
ayanan wajib pajak dapat tercapai. \par\pard\qj \li2808\ri1502\sb0\sl-414\slmult
0\fi595 \up0 \expndtw0\charscalex103 Dalam konsep penggunaan \ul0\nosupersub\cf6
\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 wajib pajak harus mengajukan \line
\up0 \expndtw0\charscalex100 permohonan terlebih dahulu kepada Kantor Pelayanan
Pajak (KPP) tempat \line \up0 \expndtw0\charscalex103 wajib pajak terdaftar
untuk memproleh \ul0\nosupersub\cf6\f7\fs24 e-Fin\ul0\nosupersub\cf1\f2\fs24
yaitu \ul0\nosupersub\cf6\f7\fs24 Electronic Filing \line \up0 \expndtw0\char
scalex100 Identification Number\ul0\nosupersub\cf1\f2\fs24 , sebuah nomor identi
tas yang diberikan oleh Kantor \line \up0 \expndtw0\charscalex104 Pelayanan Paja
k tempat Wajib Pajak terdaftar kepada Wajib Pajak yang \line \up0 \expndtw0\char
scalex103 mengajukan
permohonan
untuk
melaksanakan \ul0\nosupersub\cf6\
f7\fs24
e-Filing\ul0\nosupersub\cf1\f2\fs24 .
Setelah \line \up0 \expndtw0
\charscalex104 mendapatkan \ul0\nosupersub\cf6\f7\fs24 e-Fin, s\ul0\nosupersub
\cf1\f2\fs24 elanjutnya wajib pajak harus meminta \ul0\nosupersub\cf6\f7\fs
24 Digital \line \up0 \expndtw0\charscalex104 Certificate\ul0\nosupersub\cf1\f2
\fs24 kepada Direktorat Jenderal Pajak yang berfungsi sebagai \line \up0
\expndtw0\charscalex100 pelindung kerahasiaan data pada saat pengiriman SPT mel
alui \ul0\nosupersub\cf6\f7\fs24 Application \line \up0 \expndtw0\charscalex103
Service Provider\ul0\nosupersub\cf1\f2\fs24 . (Peraturan Dirjen Pajak No. KEP-47
/PJ./2008 : Pasal 5 \line \up0 \expndtw-3\charscalex100 ayat 1 dan 2) \par\pard\
qj \li2808\ri1499\sb0\sl-420\slmult0\fi537 \up0 \expndtw-3\charscalex100 Di atas
kertas, perpindahan pelaporan pajak konvensional ke pelaporan \line \up0 \expnd
tw-2\charscalex100 \ul0\nosupersub\cf6\f7\fs24 digital\ul0\nosupersub\cf1\f2\fs2
4 terlihat mudah. Namun di lapangan bisa terjadi berbagai masalah. \par\pard\ql
\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\
li6201\sb15\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\
fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg17}{\bkmkend Pg17}\par
\pard\qj \li2808\sb0\sl-414\slmult0 \par\pard\qj\li2808\sb0\sl-414\slmult0 \par\
pard\qj\li2808\sb0\sl-414\slmult0 \par\pard\qj\li2808\sb0\sl-414\slmult0 \par\pa
rd\qj\li2808\ri1498\sb241\sl-414\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosup
ersub\cf1\f2\fs24 Pada tahap awal penerapan sistem ini di beberapa Kantor Pelaya
nan Pajak, \line \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf6\f7\fs24 Upload
\ul0\nosupersub\cf1\f2\fs24 data sering gagal. Pengiriman SPT digital melalui I
nternet sering \line \up0 \expndtw0\charscalex100 macet, sehingga Wajib Pajak ha
rus menitipkan SPT digitalnya dalam disket \line \up0 \expndtw0\charscalex105 ke
pada Direktorat Jenderal Pajak. Selain itu, pemakaian jasa perusahaan \line \up0
\expndtw0\charscalex103 Penyedia Jasa Aplikasi (ASP) untuk pengiriman SPT juga
dapat menjadi \line \up0 \expndtw-1\charscalex100 suatu masalah bukan hanya kare
na (tambahan) biaya yang harus ditanggung \line \up0 \expndtw0\charscalex105 waj
ib pajak tetapi juga jaminan kerahasiaan data wajib pajak. (Robertus \line \up0
\expndtw-3\charscalex100 Winarto, 2006) \par\pard\qj \li2808\ri1499\sb0\sl-415\s
lmult0\fi537 \up0 \expndtw0\charscalex103 Kondisi sekarang pada Kantor Pelayanan
Pajak tersebut sudah jauh \line \up0 \expndtw-1\charscalex100 lebih baik. Tetap
i tidak tertutup kemungkinan masalah-masalah serupa akan \line \up0 \expndtw0\ch
arscalex100 timbul dalam penerapan sistem ini pada Kantor Pelayanan Pajak yang l
ain. \line \up0 \expndtw-1\charscalex100 Oleh karena itu, dalam pelaksanaannya,
\ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 harus memberika
n jaminan \line \up0 \expndtw0\charscalex100 hukum pada masyarakat apabila terja
di suatu sengketa. Dari uraian di atas, \line \up0 \expndtw0\charscalex107 maka
penulis tertarik untuk melakukan penulisan hukum dengan judul \line \up0 \expndt
w-3\charscalex100 \u8220?JAMINAN KEPASTIAN HUKUM \ul0\nosupersub\cf6\f7\fs24 e-F
ILING\ul0\nosupersub\cf1\f2\fs24 TERHADAP PELAPORAN \line \up0 \expndtw0\charsc

alex105 SPT
DALAM
SISTEM
ADMINISTRASI
PERPAJAKAN
DI \line \up0 \e
xpndtw-3\charscalex100 INDONESIA\u8221?. \par\pard\ql \li4905\sb0\sl-276\slmult0
\par\pard\ql\li4905\sb250\sl-276\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosu
persub\cf2\f3\fs24 B.
Perumusan Masalah \par\pard\qj \li2808\ri1498\sb9\sl-41
6\slmult0\fi537 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Dari pa
paran-paparan latar belakang masalah di atas, isu sentral yang \up0 \expndtw0\ch
arscalex103 coba dikedepankan dalam penelitian hukum ini adalah ketidakje
lasan \up0 \expndtw0\charscalex105 kepastian hukum \ul0\nosupersub\cf6\f7\fs24
e-Filing \ul0\nosupersub\cf1\f2\fs24 dalam sistem administrasi perpajakkan
di \up0 \expndtw0\charscalex105 Indonesia, yang kemudian dituangkan dalam judul
penelitian skripsi ini \up0 \expndtw0\charscalex103 yaitu \ul0\nosupersub\cf2\f
3\fs24 \u8221?Jaminan Kepastian Hukum \ul0\nosupersub\cf3\f4\fs24 e-Filing\ul0\n
osupersub\cf2\f3\fs24 terhadap Pelaporan SPT \up0 \expndtw-3\charscalex100 dala
m Sistem Administrasi Perpajakan di Indonesia\u8221?. \par\pard\qj \li2808\ri149
6\sb0\sl-415\slmult0\fi537 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf1\f2\
fs24 Isu sentral tersebut mengandung berbagai permasalahan salah satunya \up0 \e
xpndtw0\charscalex100 adalah permasalahan hukum normatif, baik permasalahan
pada lapisan \up0 \expndtw0\charscalex100 dogmatik hukum maupun pada lapisan
teori hukum. Bertitik tolak dari latar \up0 \expndtw0\charscalex102 belakang yan
g telah diuraikan tersebut, maka yang menjadi permasalahan \up0 \expndtw-3\chars
calex100 dalam penelitian ini adalah : \par\pard\ql \li6201\sb0\sl-276\slmult0 \
par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \pa
r\pard\ql\li6201\sb157\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\
sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg18}{\bkmken
d Pg18}\par\pard\ql \li2985\sb0\sl-420\slmult0 \par\pard\ql\li2985\sb0\sl-420\sl
mult0 \par\pard\ql\li2985\sb0\sl-420\slmult0 \par\pard\ql\li2985\sb0\sl-420\slmu
lt0 \par\pard\ql\li2985\ri1502\sb213\sl-420\slmult0\tx3345 \up0 \expndtw0\charsc
alex104 \ul0\nosupersub\cf1\f2\fs24 1. Apakah penerapan \ul0\nosupersub\cf6\f7\
fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 yang berlaku di Indonesia saat ini tel
ah \line\tab \up0 \expndtw-3\charscalex100 sesuai dengan Asas Kepastian Hukum? \
par\pard\ql \li2985\ri1501\sb0\sl-420\slmult0\tx3345 \up0 \expndtw-1\charscalex1
00 2. Bagaimana \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs2
4 dapat menjamin kebenaran pelaporan SPT dalam \line\tab \up0 \expndtw-3\chars
calex100 sistem administrasi perpajakkan di Indonesia? \par\pard\ql \li4968\sb0\
sl-276\slmult0 \par\pard\ql\li4968\sb243\sl-276\slmult0 \up0 \expndtw0\charscale
x102 \ul0\nosupersub\cf2\f3\fs24 C. Tujuan Penelitian : \par\pard\qj \li2808\r
i1499\sb11\sl-413\slmult0\fi537 \up0 \expndtw0\charscalex105 \ul0\nosupersub\cf1
\f2\fs24 Dalam penyusunan penulisan hukum ini ada beberapa tujuan yang \line \up
0 \expndtw0\charscalex100 ingin dicapai agar penulisan ini dapat bermanfaat baik
bagi penulis maupun \line \up0 \expndtw0\charscalex104 bagi keperluan ilmiah. A
dapun tujuan yang ingin dicapai adalah sebagai \line \up0 \expndtw-3\charscalex1
00 berikut : \par\pard\li2985\sb126\sl-276\slmult0\fi0\tx3345 \up0 \expndtw-3\ch
arscalex100 1.\tab \up0 \expndtw-3\charscalex100 Tujuan Obyektif\par\pard\ql \li
3345\ri1502\sb1\sl-420\slmult0\tx3705 \up0 \expndtw0\charscalex103 a.\ul0\nosupe
rsub\cf8\f9\fs24 \ul0\nosupersub\cf1\f2\fs24 Untuk mengetahui penerapan \ul0\n
osupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 yang berlaku di Indon
esia \line\tab \up0 \expndtw-3\charscalex100 saat ini telah sesuai dengan Asas K
epastian Hukum. \par\pard\ql \li3345\ri1496\sb9\sl-410\slmult0\tx3705\tx3705 \up
0 \expndtw0\charscalex100 b.\ul0\nosupersub\cf8\f9\fs24 \ul0\nosupersub\cf1\f2\
fs24 Untuk mengetahui keakuratan \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosup
ersub\cf1\f2\fs24 dapat menjamin kebenaran \line\tab \up0 \expndtw-3\charscalex
100 pelaporan \up0 \expndtw0\charscalex106 SPT dalam sistem administrasi per
pajakkan di \line\tab \up0 \expndtw-4\charscalex100 Indonesia \par\pard\li2985\
sb128\sl-276\slmult0\fi0\tx3345 \up0 \expndtw-3\charscalex100 2.\tab \up0 \expnd
tw-3\charscalex100 Tujuan Subjektif\par\pard\ql \li3345\ri1499\sb35\sl-400\slmul
t0\tx3705 \up0 \expndtw0\charscalex104 a.\ul0\nosupersub\cf8\f9\fs24 \ul0\nosup
ersub\cf1\f2\fs24 Untuk menambah wawasan dan pengetahuan penulis dalam \l
ine\tab \up0 \expndtw-3\charscalex100 memperluas pemahaman aspek hukum. \par\par
d\ql \li3345\ri1501\sb10\sl-413\slmult0\tx3705\tx3705\tx3705 \up0 \expndtw0\char
scalex105 b.\ul0\nosupersub\cf8\f9\fs24 \ul0\nosupersub\cf1\f2\fs24 Untuk memp

eroleh data dan informasi yang diperlukan penulis \line\tab \up0 \expndtw0\chars
calex104 dalam menyusun penulisan hukum guna memenuhi persyaratan \line\tab \up0
\expndtw0\charscalex102 yang diwajibkan dalam meraih gelar sarjana strata I bid
ang ilmu \line\tab \up0 \expndtw-3\charscalex100 hukum di Universitas Sebelas Ma
ret Surakarta. \par\pard\ql \li3345\ri1494\sb10\sl-410\slmult0\tx3705\tx3705 \up
0 \expndtw0\charscalex104 c.\ul0\nosupersub\cf8\f9\fs24 \ul0\nosupersub\cf1\f2\
fs24 Memberikan gambaran dan sumbangan pemikiraran bagi ilmu \line\tab \up0 \
expndtw-3\charscalex100 pengetahuan di bidang ilmu hukum, khususnya hukum admini
strasi \line\tab \up0 \expndtw-3\charscalex100 negara. \par\pard\ql \li6201\sb0\
sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl
-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-2
76\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276
\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\s
lmult0 \par\pard\ql\li6201\sb177\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i
\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg1
9}{\bkmkend Pg19}\par\pard\ql \li4910\sb0\sl-276\slmult0 \par\pard\ql\li4910\sb0
\sl-276\slmult0 \par\pard\ql\li4910\sb0\sl-276\slmult0 \par\pard\ql\li4910\sb0\s
l-276\slmult0 \par\pard\ql\li4910\sb0\sl-276\slmult0 \par\pard\ql\li4910\sb0\sl276\slmult0 \par\pard\ql\li4910\sb0\sl-276\slmult0 \par\pard\ql\li4910\sb79\sl-2
76\slmult0 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf2\f3\fs24 D. Manfaat
Penelitian : \par\pard\ql \li2808\sb144\sl-276\slmult0 \up0 \expndtw0\charscale
x100 \ul0\nosupersub\cf1\f2\fs24 1. Manfaat Teoritis \par\pard\ql \li3168\ri150
0\sb14\sl-410\slmult0\tx3528\tx3528 \up0 \expndtw0\charscalex101 a.\ul0\nosupers
ub\cf8\f9\fs24 \ul0\nosupersub\cf1\f2\fs24 Dapat mengembangkan ilmu peng
etahuan di bidang hukum \line\tab \up0 \expndtw0\charscalex100 administras
i negara khususnya dalam penanganan masalah jaminan \line\tab \up0 \expndtw-3\ch
arscalex100 kepastian hukum bagi pengguna \ul0\nosupersub\cf6\f7\fs24 e-Filing\u
l0\nosupersub\cf1\f2\fs24 . \par\pard\ql \li3168\ri1499\sb2\sl-420\slmult0\tx352
8\tx3528 \up0 \expndtw0\charscalex105 b. Hasil penelitian ini diharapkan dapat
menambah bahan referensi \line\tab \up0 \expndtw0\charscalex108 serta bahan mas
ukan bagi penelitian sejenis di masa yang akan \line\tab \up0 \expndtw-3\charsca
lex100 datang. \par\pard\ql \li2808\sb99\sl-276\slmult0 \up0 \expndtw0\charscale
x100 2. Manfaat Praktis \par\pard\ql \li3168\ri1496\sb26\sl-420\slmult0\tx3528
\up0 \expndtw0\charscalex104 a. Hasil penelitian ini diharapkan mampu memberika
n jawaban atas \line\tab \up0 \expndtw-3\charscalex100 permasalahan yang ditelit
i. \par\pard\ql \li3168\ri1497\sb0\sl-420\slmult0\tx3528\tx3528 \up0 \expndtw-1\
charscalex100 b. Hasil penelitian ini diharapkan dapat memberi sumbangan pemiki
ran \line\tab \up0 \expndtw0\charscalex105 bagi pihak terkait dalam penanganan m
asalah jaminan kepastian \line\tab \up0 \expndtw-3\charscalex100 hukum \ul0\nosu
persub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 . \par\pard\li4944\sb0\sl
-276\slmult0\par\pard\li4944\sb237\sl-276\slmult0\fi0\tx5664 \up0 \expndtw-3\cha
rscalex100 \ul0\nosupersub\cf2\f3\fs24 E\ul0\nosupersub\cf1\f2\fs24 .\tab \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24 Metode Penelitian\par\pard\q
j \li2985\ri1500\sb16\sl-415\slmult0\fi360 \up0 \expndtw0\charscalex104 \ul0\nos
upersub\cf1\f2\fs24 Penelitian merupakan suatu kegiatan ilmiah yang berkaitan de
ngan \line \up0 \expndtw0\charscalex102 analisa dan konstruksi secara metodo
logis, sistematis dan konsisten. \line \up0 \expndtw0\charscalex104 Metodolog
is berarti sesuai dengan metode atau cara tertentu, sistematis \line \up0 \expnd
tw-2\charscalex100 adalah berdasarkan suatu sistem, sedangkan konsisiten berarti
tidak adanya \line \up0 \expndtw0\charscalex101 hal-hal yang bertentangan da
lam suatu kerangka tertentu. \up0 \expndtw-4\charscalex100 (Soerjono \par\par
d\ql \li2985\sb120\sl-276\slmult0 \up0 \expndtw-3\charscalex100 Soekamto, 2006 :
42) \par\pard\qj \li2985\ri1498\sb11\sl-413\slmult0\fi360 \up0 \expndtw0\charsc
alex102 Dalam suatu penelitian metode penelitian merupakan faktor yang \up0
\expndtw-1\charscalex100 sangat penting untuk menunjang proses penyelesaian suat
u permasalahan \up0 \expndtw0\charscalex106 yang akan dibahas dan merupakan cara
utama yang digunakan untuk \up0 \expndtw-3\charscalex100 mencapai tingkat ketel
itian jumlah dan jenis yang dihadapi. \par\pard\qj \li2985\ri1498\sb6\sl-415\slm
ult0\fi360 \up0 \expndtw-2\charscalex100 Dalam penelitian yang penulis lakukan i
ni diperlukan adanya sejumlah \up0 \expndtw0\charscalex104 data agar data ter

sebut dapat dilakukan analisis secara akurat dan \up0 \expndtw0\charscalex

102 sistematis serta hasilnya dapat dipertanggungjawabkan secara ilmiah \u
p0 \expndtw0\charscalex100 karena itu diperlakukan metode penelitian y
ang digunakan untuk \up0 \expndtw-3\charscalex100 menentukan teknik pengumpu
lan data dan menganalisis data. \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\par
d\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb28\sl-276\slmult0 \up0 \exp
ndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb
0\sl-240{\bkmkstart Pg20}{\bkmkend Pg20}\par\pard\ql \li3230\sb0\sl-276\slmult0
\par\pard\ql\li3230\sb0\sl-276\slmult0 \par\pard\ql\li3230\sb0\sl-276\slmult0 \p
ar\pard\ql\li3230\sb0\sl-276\slmult0 \par\pard\ql\li3230\sb0\sl-276\slmult0 \par
\pard\ql\li3230\sb0\sl-276\slmult0 \par\pard\ql\li3230\sb0\sl-276\slmult0 \par\p
ard\ql\li3230\sb79\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf1\f2\fs24 Adapun metode yang digunakan oleh penulis adalah sebagai berikut : \
par\pard\ql \li2985\sb144\sl-276\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosup
ersub\cf2\f3\fs24 1.\ul0\nosupersub\cf10\f11\fs24 \ul0\nosupersub\cf2\f3\fs24
Jenis penelitian \par\pard\qj \li3345\ri1500\sb10\sl-415\slmult0\fi235 \up0 \exp
ndtw0\charscalex103 \ul0\nosupersub\cf1\f2\fs24 Penelitian ini menggunakan je
nis penelitian hukum normatif, \up0 \expndtw0\charscalex100 dimana penulis be
rusaha mempelajari peraturan perundang-undangan \up0 \expndtw-1\charscalex100 ya
ng berhubungan dengan pelaksanaan \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosup
ersub\cf1\f2\fs24 dan peraturan hukum \up0 \expndtw0\charscalex100 lainnya ya
ng berhubungan dengan \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\
cf1\f2\fs24 , untuk selanjutnya \up0 \expndtw-3\charscalex100 dianalisa dan
dijadikan kelengkapan bahan penelitian ini. \par\pard\ql \li2985\sb0\sl-276\slmu
lt0 \par\pard\ql\li2985\sb264\sl-276\slmult0 \up0 \expndtw0\charscalex100 \ul0\n
osupersub\cf2\f3\fs24 2.\ul0\nosupersub\cf10\f11\fs24 \ul0\nosupersub\cf2\f3\fs
24 Sifat Penelitian \par\pard\qj \li3345\ri1496\sb11\sl-413\slmult0\fi360 \up0
\expndtw0\charscalex102 \ul0\nosupersub\cf1\f2\fs24 Penelitian yang penulis
lakukan adalah termasuk penelitian \up0 \expndtw-1\charscalex100 preskriptif
, yaitu dengan penelitian ini penulis mencoba mengevaluasi \up0 \expndtw0\charsc
alex100 lalu memberikan penilaian terhadap realitas yang ada denga
n \up0 \expndtw-3\charscalex100 pendekatan normatif. \par\pard\ql \li2985\sb0\sl
-276\slmult0 \par\pard\ql\li2985\sb265\sl-276\slmult0 \up0 \expndtw-1\charscalex
100 \ul0\nosupersub\cf2\f3\fs24 3.\ul0\nosupersub\cf10\f11\fs24 \ul0\nosupersub
\cf2\f3\fs24 Pendekatan Penelitian \par\pard\qj \li3345\ri1500\sb11\sl-413\slmu
lt0\fi360 \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf1\f2\fs24 Dalam rangka
mendapatkan jawaban atau penyelesaian masalah-\line \up0 \expndtw0\charscalex103
masalah (isu hukum) yang telah dirumuskan, penulis menggunakan \line \up0 \expn
dtw0\charscalex102 dua pendekatan yaitu pendekatan peraturan perundang-unda
ngan \line \up0 \expndtw0\charscalex105 (\ul0\nosupersub\cf6\f7\fs24 Statute A
pproach\ul0\nosupersub\cf1\f2\fs24 ) dan pendekatan konseptual \up0 \expnd
tw-3\charscalex100 (\ul0\nosupersub\cf6\f7\fs24 Conseptual \par\pard\ql \li3345\
sb121\sl-276\slmult0 \up0 \expndtw-3\charscalex100 Approach\ul0\nosupersub\cf1\f
2\fs24 ). \par\pard\ql \li2985\sb0\sl-276\slmult0 \par\pard\ql\li2985\sb0\sl-276
\slmult0 \par\pard\ql\li2985\sb12\sl-276\slmult0 \up0 \expndtw0\charscalex101 \u
l0\nosupersub\cf2\f3\fs24 4.\ul0\nosupersub\cf10\f11\fs24 \ul0\nosupersub\cf2\f
3\fs24 Jenis Data \par\pard\qj \li3345\ri1499\sb9\sl-416\slmult0\fi360 \up0 \ex
pndtw0\charscalex101 \ul0\nosupersub\cf1\f2\fs24 Jenis data yang digunakan dalam
penelitian yang penulis lakukan \line \up0 \expndtw0\charscalex102 ini adalah
data sekunder. Data sekunder yang digunakan dalam \line \up0 \expndtw0\ch
arscalex100 penelitian ini adalah data yang diperoleh dari study kepustakaan yan
g \line \up0 \expndtw-2\charscalex100 ada kaitannya dengan masalah yang diteliti
, data tersebut berupa buku, \line \up0 \expndtw0\charscalex100 majalah, artike
l, hasil penelitian makalah, dan data lainnya yang \line \up0 \expndtw-3\
charscalex100 terkait. \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li62
01\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201
\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\s
b0\sl-276\slmult0 \par\pard\ql\li6201\sb164\sl-276\slmult0 \up0 \expndtw-3\chars
calex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bk
mkstart Pg21}{\bkmkend Pg21}\par\pard\li2985\sb0\sl-276\slmult0\par\pard\li2985\

sb0\sl-276\slmult0\par\pard\li2985\sb0\sl-276\slmult0\par\pard\li2985\sb0\sl-276
\slmult0\par\pard\li2985\sb0\sl-276\slmult0\par\pard\li2985\sb0\sl-276\slmult0\p
ar\pard\li2985\sb0\sl-276\slmult0\par\pard\li2985\sb87\sl-276\slmult0\fi0\tx3345
\up0 \expndtw0\charscalex100 \ul0\nosupersub\cf2\f3\fs24 5.\tab \up0 \expndtw0\
charscalex100 Sumber Data\par\pard\li2985\sb136\sl-276\slmult0\fi360\tx3705 \up0
\expndtw0\charscalex100 \ul0\nosupersub\cf1\f2\fs24 a.\tab \up0 \expndtw0\chars
calex100 Bahan Hukum Primer\par\pard\li2985\sb137\sl-276\slmult0\fi720\tx4248 \u
p0 \expndtw0\charscalex100 1).\tab \up0 \expndtw0\charscalex100 Undang-Undang No
mor 28 Tahun 2007 tentang Perubahan\par\pard\qj \li4248\ri1504\sb29\sl-400\slmul
t0 \up0 \expndtw-2\charscalex100 Ke empat atas Undang-Undang Nomor 6 Tahun 1983
tentang \up0 \expndtw-2\charscalex100 Ketentuan Umum dan Tata Cara Perpajakkan.
\par\pard\ql \li3705\sb123\sl-276\slmult0\tx4248 \up0 \expndtw-3\charscalex100 2
). \tab \up0 \expndtw0\charscalex105 Peraturan Direktur Jenderal Pajak Pajak
Nomor KEP-\par\pard\ql \li4248\sb144\sl-276\slmult0 \up0 \expndtw0\charscalex
105 47/PJ./2008 Tentang Tata Cara Penyampaian Surat \par\pard\li4248\s
b146\sl-276\slmult0\fi0\tx6164\tx6989\tx8761 \up0 \expndtw-3\charscalex100 Pembe
ritahuan\tab \up0 \expndtw-3\charscalex100 dan\tab \up0 \expndtw-3\charscalex100
Penyampaian\tab \up0 \expndtw-3\charscalex100 Pemberitahuan\par\pard\qj \li4248
\ri1502\sb4\sl-420\slmult0 \up0 \expndtw0\charscalex100 Perpanjangan Surat P
emberitahuan Perpanjangan Surat \line \up0 \expndtw0\charscalex102 Pemberita
huan Tahunan Secara Elektronik \up0 \expndtw-3\charscalex100 (\ul0\nosuper
sub\cf6\f7\fs24 e-Filling\ul0\nosupersub\cf1\f2\fs24 ) \par\pard\ql \li4248\sb11
9\sl-276\slmult0 \up0 \expndtw-3\charscalex100 Melalui Perusahaan Penyedia Jasa
Aplikasi (ASP). \par\pard\ql \li3705\sb124\sl-276\slmult0\tx4248 \up0 \expndtw-3
\charscalex100 3). \tab \up0 \expndtw0\charscalex106 Keputusan Direktorat Je
nderal Pajak Nomor KEP-\par\pard\qj \li4248\ri1497\sb26\sl-420\slmult0 \up
0 \expndtw-2\charscalex100 88/PJ./2004 Tentang Penyampaian Surat Pemberi
tahuan \up0 \expndtw-3\charscalex100 Elektronik. \par\pard\ql \li3705\sb119\sl-2
76\slmult0\tx4248 \up0 \expndtw-3\charscalex100 4). \tab \up0 \expndtw0\charscal
ex102 Keputusan Dirjen Pajak No. KEP-178/PJ/2004 Tentang \par\pard\qj \li42
48\ri1504\sb6\sl-420\slmult0 \up0 \expndtw0\charscalex100 Cetak Biru (\ul0\nosup
ersub\cf6\f7\fs24 Blue Print\ul0\nosupersub\cf1\f2\fs24 ) Kebijakan Direktorat J
enderal Pajak \up0 \expndtw-3\charscalex100 Tahun 2001 sampai dengan Tahun 2010.
\par\pard\ql \li3345\sb119\sl-276\slmult0\tx3705 \up0 \expndtw-6\charscalex100
b. \tab \up0 \expndtw-3\charscalex100 Bahan Hukum Sekunder \par\pard\qj \li3705\
ri1497\sb10\sl-415\slmult0\fi235 \up0 \expndtw0\charscalex102 Bahan hukum sekund
er merupakan data yang secara langsung \up0 \expndtw0\charscalex102 mendukung da
ta sekunder. Sumber data ini diperoleh dari buku\up0 \expndtw-1\charscalex100 bu
ku atau literatur, dokumen-dokumen resmi, dan bahan lain yang \up0 \expndtw0\cha
rscalex104 berhubungan dengan objek yang diteliti yang dapat melengkapi \up0 \ex
pndtw-3\charscalex100 sumber data sekunder. \par\pard\ql \li3345\sb120\sl-276\sl
mult0\tx3705 \up0 \expndtw-3\charscalex100 c. \tab \up0 \expndtw-3\charscalex100
Bahan Hukum Tersier \par\pard\qj \li3705\ri1501\sb6\sl-420\slmult0\fi360 \up0 \
expndtw0\charscalex104 Bahan hukum tersier merupakan bahan hukum yan
g \up0 \expndtw-2\charscalex100 mendukung kelengkapan data sekunder. Bahan hukum
tersier yang \up0 \expndtw-3\charscalex100 digunakan dalam penelitian ini adala
h kamus, dll. \par\pard\ql \li2985\sb0\sl-276\slmult0 \par\pard\ql\li2985\sb263\
sl-276\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf2\f3\fs24 6.\ul0\
nosupersub\cf10\f11\fs24 \ul0\nosupersub\cf2\f3\fs24 Teknik Pengumpulan Data \
par\pard\qj \li3345\ri1501\sb6\sl-420\slmult0\fi360 \up0 \expndtw-1\charscalex10
0 \ul0\nosupersub\cf1\f2\fs24 Dalam melakukan penelitian, dibutuhkan kem
ampuan untuk \line \up0 \expndtw-1\charscalex100 memilih, menyusun teknik, dan
alat pengumpulan data yang relevan. \par\pard\ql \li6201\sb0\sl-276\slmult0 \pa
r\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb27\sl-276\slmult0 \up0
\expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pa
rd\sb0\sl-240{\bkmkstart Pg22}{\bkmkend Pg22}\par\pard\qj \li3345\sb0\sl-410\slm
ult0 \par\pard\qj\li3345\sb0\sl-410\slmult0 \par\pard\qj\li3345\sb0\sl-410\slmul
t0 \par\pard\qj\li3345\sb0\sl-410\slmult0 \par\pard\qj\li3345\ri1495\sb261\sl-41
0\slmult0 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf1\f2\fs24 Karena kecerm
atan dalam memilih dan menyusun teknik serta alat \line \up0 \expndtw0\charscale

x100 pengumpul data akan berpengaruh secara obyektif pada hasil \l

ine \up0 \expndtw-3\charscalex100 penelitian. \par\pard\qj \li3345\ri1511\sb19\s
l-400\slmult0\fi360 \up0 \expndtw0\charscalex106 Untuk memperoleh data yang sesu
ai dengan tujuan penelitian, \line \up0 \expndtw-3\charscalex100 maka penulis me
nggunakan teknik pengumpulan data sebagai berikut : \par\pard\ql \li3345\sb123\s
l-276\slmult0 \up0 \expndtw0\charscalex100 a.\ul0\nosupersub\cf8\f9\fs24 \ul0\n
osupersub\cf1\f2\fs24 Studi Kepustakaan \par\pard\qj \li3705\ri1498\sb30\sl-415
\slmult0 \up0 \expndtw-1\charscalex100 Metode ini digunakan dalam rangka untuk m
endapatkan data-data \line \up0 \expndtw0\charscalex101 hukum yang berkenaan den
gan isu sentral dilakukan identifikasi. \line \up0 \expndtw0\charscalex103 Langk
ah berikutnya adalah meringkas, mengutip, dan mengulas \line \up0 \expndtw0\char
scalex101 bahan hukum yang telah dikumpulkan yang berhubungan dengan \line \up0
\expndtw-3\charscalex100 obyek penelitian. \par\pard\ql \li3345\sb100\sl-276\slm
ult0 \up0 \expndtw-1\charscalex100 b.\ul0\nosupersub\cf8\f9\fs24 \ul0\nosupersu
b\cf1\f2\fs24 Penelitian \ul0\nosupersub\cf6\f7\fs24 Cyber Media \par\pard\qj \
li3705\ri1494\sb29\sl-416\slmult0\fi177 \up0 \expndtw0\charscalex108 \ul0\nosupe
rsub\cf1\f2\fs24 Merupakan teknik pengumpulan data dimana penulis \lin
e \up0 \expndtw0\charscalex100 menggunakan sarana internet, untuk menelusuri
segala bentuk \line \up0 \expndtw0\charscalex104 informasi sehubungan dengan
permasalahan yang akan diteliti, \line \up0 \expndtw-1\charscalex100 yaitu ter
kait dengan penanganan kepastian hukum \ul0\nosupersub\cf6\f7\fs24 e-F
iling \line \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf1\f2\fs24 terhadap pe
laporan SPT dalam sistem administrasi perpajakkan di \line \up0 \expndtw-4\chars
calex100 Indonesia. \par\pard\ql \li2985\sb0\sl-276\slmult0 \par\pard\ql\li2985\
sb244\sl-276\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf2\f3\fs24 7
.\ul0\nosupersub\cf10\f11\fs24 \ul0\nosupersub\cf2\f3\fs24 Teknik Analisis Dat
a \par\pard\qj \li3345\ri1497\sb31\sl-413\slmult0\fi360 \up0 \expndtw-3\charscal
ex100 \ul0\nosupersub\cf1\f2\fs24 Analisis data merupakan langkah selanjutnya un
tuk mengolah hasil \up0 \expndtw0\charscalex105 penelitian menjadi suatu lapo
ran. Dimana data yang diperoleh \up0 \expndtw-1\charscalex100 dikerjakan dan
dimanfaatkan sehingga dapat menyimpulkan persoalan \up0 \expndtw-3\charscalex10
0 yang diajukan dalam menyusun hasil penelitian. \par\pard\qj \li3345\ri1495\sb0
\sl-420\slmult0\fi360 \up0 \expndtw0\charscalex105 Pada penelitian hukum ini ana
lisis data yang digunakan adalah \up0 \expndtw-3\charscalex100 penarikan kesimpu
lan yang sahih dari data-data yang ada. \par\pard\li4320\sb0\sl-276\slmult0\par\
pard\li4320\sb252\sl-276\slmult0\fi0\tx5040 \up0 \expndtw-3\charscalex100 \ul0\n
osupersub\cf2\f3\fs24 F.\tab \up0 \expndtw-3\charscalex100 Sistematika Penulisan
Hukum\par\pard\qj \li2985\ri1504\sb0\sl-420\slmult0\fi537 \up0 \expndtw0\charsc
alex101 \ul0\nosupersub\cf1\f2\fs24 Guna memberikan gambaran menyeluruh meng
enai sistematika \line \up0 \expndtw0\charscalex102 penulisan hukum yang sesuai
dengan aturan penulisan hukum, maka \par\pard\ql \li6201\sb0\sl-276\slmult0 \pa
r\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\
pard\ql\li6201\sb170\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\se
ct\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg23}{\bkmkend
Pg23}\par\pard\qj \li2985\sb0\sl-420\slmult0 \par\pard\qj\li2985\sb0\sl-420\slmu
lt0 \par\pard\qj\li2985\sb0\sl-420\slmult0 \par\pard\qj\li2985\sb0\sl-420\slmult
0 \par\pard\qj\li2985\ri1500\sb213\sl-420\slmult0 \up0 \expndtw0\charscalex102 \
ul0\nosupersub\cf1\f2\fs24 penulis dapat menguraikan sistematika penulisan
hukum ini sebagai \up0 \expndtw-3\charscalex100 berikut : \par\pard\ql \li2985
\sb99\sl-276\slmult0\tx3888 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf2\f3
\fs24 BAB I \tab \up0 \expndtw-3\charscalex100 : PENDAHULUAN \par\pard\qj \li406
5\ri1499\sb30\sl-415\slmult0\fi235 \up0 \expndtw0\charscalex103 \ul0\nosupersub\
cf1\f2\fs24 Pada bab ini penulis memberikan penjelasan awal tentang \up0 \expndt
w-1\charscalex100 latar belakang masalah, perumusan masalah, tujuan penelitian,
\up0 \expndtw0\charscalex101 manfaat penelitian, dan sistematika penulis
an sehingga \up0 \expndtw0\charscalex105 penulisan ini diharapkan selalu menga
cu pada hal-hal yang \up0 \expndtw-3\charscalex100 ditetapkan sebelumnya. \par\p
ard\ql \li2985\sb120\sl-276\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersu
b\cf2\f3\fs24 BAB II : TINJAUAN PUSTAKA \par\pard\ql \li4065\sb124\sl-276\slmul
t0 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf1\f2\fs24 A.\ul0\nosupersub\cf

8\f9\fs24 \ul0\nosupersub\cf1\f2\fs24 Kerangka Teori \par\pard\qj \li4425\ri150

1\sb34\sl-410\slmult0\fi235 \up0 \expndtw0\charscalex105 Pada bab ini penulis be
rusaha menguraikan mengenai \line \up0 \expndtw0\charscalex101 teori-teori yang
menjadi landasan dalam penulisan hukum \line \up0 \expndtw0\charscalex102 ini ya
ng meliputi pengertian dan ciri-ciri pajak, dan sistem \par\pard\ql \li4425\sb12
1\sl-276\slmult0 \up0 \expndtw-3\charscalex100 administrasi perpajakkan yang ber
laku di Indonesia. \par\pard\ql \li4065\sb144\sl-276\slmult0 \up0 \expndtw0\char
scalex100 B.\ul0\nosupersub\cf8\f9\fs24 \ul0\nosupersub\cf1\f2\fs24 Kerangka Pe
mikiran \par\pard\qj \li4425\ri1496\sb6\sl-420\slmult0\fi235 \up0 \expndtw0\char
scalex103 Dalam kerangka pemikiran penulis akan menampilkan \up0 \expndtw0\chars
calex103 bagan kerangka pemikiran yang menggambarkan alur \up0 \expndtw-3\c
harscalex100 pemikiran yang ditempuh penulis. \par\pard\ql \li2985\sb119\sl-276\
slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs24 BAB III : HASI
L PENELITIAN DAN PEMBAHASAN \par\pard\qj \li4065\ri1497\sb12\sl-412\slmult0 \up0
\expndtw0\charscalex102 \ul0\nosupersub\cf1\f2\fs24 Bab ini merupakan kombinasi
uraian berupa analisis-analisis \up0 \expndtw0\charscalex102 yang dilakukan u
ntuk membahas pemecahan permasalah\up0 \expndtw0\charscalex102 permasalahan
dengan tujuan untuk mendapatkan suatu \up0 \expndtw0\charscalex100 kesi
mpulan. Dalam bab ini penulis mengungkapkan mengenai \up0 \expndtw0\charscalex10
3 pelaksanaan \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 d
alam sistem administrasi perpajakkan \up0 \expndtw-3\charscalex100 terutama meng
enai kepastian hukum \ul0\nosupersub\cf6\f7\fs24 e-Filing. \par\pard\ql \li2985\
sb141\sl-276\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf2\f3\fs24 B
AB IV : SIMPULAN DAN SARAN \par\pard\qj \li4065\ri1497\sb11\sl-413\slmult0\fi235
\up0 \expndtw0\charscalex104 \ul0\nosupersub\cf1\f2\fs24 Bab ini berisi kesi
mpulan dari bab-bab terdahulu dan \up0 \expndtw0\charscalex100 merupakan jaw
aban dari perumusan masalah yang dituangkan \up0 \expndtw0\charscalex105 dalam j
udul penelitian skripsi ini, serta bab ini berisi saran\up0 \expndtw-3\charscale
x100 saran yang dianggap perlu. \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\par
d\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\
ql\li6201\sb173\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\se
ctd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg24}{\bkmkend Pg24}
\par\pard\ql \li5865\sb0\sl-276\slmult0 \par\pard\ql\li5865\sb0\sl-276\slmult0 \
par\pard\ql\li5865\sb0\sl-276\slmult0 \par\pard\ql\li5865\sb0\sl-276\slmult0 \pa
r\pard\ql\li5865\sb0\sl-276\slmult0 \par\pard\ql\li5865\sb0\sl-276\slmult0 \par\
pard\ql\li5865\sb0\sl-276\slmult0 \par\pard\ql\li5865\sb79\sl-276\slmult0 \up0 \
expndtw-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24 BAB II \par\pard\ql \li5011\
sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 TINJAUAN PUSTAKA \par\pard\li
2716\sb0\sl-276\slmult0\par\pard\li2716\sb0\sl-276\slmult0\par\pard\li2716\sb3\s
l-276\slmult0\fi2467 \up0 \expndtw-2\charscalex100 A. Kerangka Teori\par\pard\
li2716\sb136\sl-276\slmult0\fi0 \up0 \expndtw-2\charscalex100 1. Teori Hukum\par
\pard\li2716\sb142\sl-276\slmult0\fi268\tx3345 \up0 \expndtw-2\charscalex100 a.\
tab \up0 \expndtw-2\charscalex100 Hukum Sebagai Suatu Sistem Norma\par\pard\qj \
li3345\ri1497\sb10\sl-413\slmult0\fi360 \up0 \expndtw0\charscalex106 \ul0\nosupe
rsub\cf1\f2\fs24 Norma hukum adalah aturan sosial yang dibuat oleh \ul0\nosupers
ub\cf16\f17\fs24\ul lembaga-\line \up0 \expndtw0\charscalex101 lembaga\ul0\nosup
ersub\cf1\f2\fs24 tertentu, misalnya \ul0\nosupersub\cf16\f17\fs24\ul pemerinta
h\ul0\nosupersub\cf1\f2\fs24 , sehingga dengan tegas dapat \line \up0 \expndtw-1
\charscalex100 melarang serta memaksa orang untuk dapat berperilaku sesuai denga
n \line \up0 \expndtw-1\charscalex100 keinginan pembuat peraturan itu sendiri. P
elanggaran terhadap norma \line \up0 \expndtw0\charscalex103 ini berupa sanksi d
enda sampai hukuman fisik (\ul0\nosupersub\cf16\f17\fs24\ul dipenjara\ul0\nosupe
rsub\cf1\f2\fs24 , \ul0\nosupersub\cf16\f17\fs24\ul hukuman \line \up0 \expndtw3\charscalex100 mati\ul0\nosupersub\cf1\f2\fs24 ). Dalam bermasyarakat, walaupun
telah ada \ul0\nosupersub\cf16\f17\fs24\ul norma\ul0\nosupersub\cf1\f2\fs24 un
tuk menjaga \line \up0 \expndtw-1\charscalex100 keseimbangan, namun norma
sebagai pedoman perilaku kerap \line \up0 \expndtw-3\charscalex100 dilangg
ar atau tidak diikuti. Karena itu dibuatlah norma hukum sebagai \line \up0 \expn
dtw0\charscalex100 peraturan/ kesepakatan tertulis yang memiliki sangs
i dan alat \line \up0 \expndtw-3\charscalex100 penegaknya \par\pard\qj \li33

45\ri1498\sb7\sl-414\slmult0\fi360 \up0 \expndtw0\charscalex101 Ilmu hukum adala

h ilmu normatif, demikian menurut Kelsen dan \line \up0 \expndtw0\charscalex101
hukum itu semata-mata berada dalam kawasan dunia sollen. \line \up
0 \expndtw0\charscalex103 Karakteristik dari norma adalah sifatnya yang hipoteti
s, lahir bukan \line \up0 \expndtw-1\charscalex100 karena alami, melainkan karen
a kemauan dan akal manusia. Kemauan \line \up0 \expndtw0\charscalex104 dan akal
ini menelorkan pernyataan yang berfungsi sebagai asumsi \line \up0 \expndtw0\cha
rscalex100 dasar. Teori Kelsen dapat dirumuskan sebagai \u8220?suatu analisis te
ntang \line \up0 \expndtw0\charscalex103 struktur hukum positif, yang dilaku
kan seeksak mungkin, suatu \line \up0 \expndtw0\charscalex104 analisis yang b
ebas dari semua pendapat etis atau politis mengenai \line \up0 \expndtw0\charsca
lex107 suatu nilai\u8221?. Kelsen pada dasarnya ingin menciptakan suatu ilmu \li
ne \up0 \expndtw0\charscalex103 pengetahuan hukum murni, menghilangkan dari semu
a unsur-unsur \line \up0 \expndtw0\charscalex106 yang tidak penting dan memisahk
an \ul0\nosupersub\cf6\f7\fs24 jurisprudence\ul0\nosupersub\cf1\f2\fs24 dari il
mu-ilmu \line \up0 \expndtw-3\charscalex100 sosial, sebagaimana yang dilakukan o
leh kaum analis denga tegas. \par\pard\qj \li3345\ri1500\sb0\sl-420\slmult0\fi36
0 \up0 \expndtw0\charscalex102 Kelsen juga menolak untuk memberikan definisi huk
um sebagai \line \up0 \expndtw0\charscalex110 suatu perintah. Oleh karena
definisi yang demikian itu \line \up0 \expndtw-1\charscalex100 mempergun
akan pertimbangan-pertimbangan subyektif dan politis, \par\pard\ql \li6201\s
b0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb9
\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw
11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg25}{\bkmkend Pg25}\par\pard\qj \l
i3345\sb0\sl-410\slmult0 \par\pard\qj\li3345\sb0\sl-410\slmult0 \par\pard\qj\li3
345\sb0\sl-410\slmult0 \par\pard\qj\li3345\sb0\sl-410\slmult0 \par\pard\qj\li334
5\ri1502\sb261\sl-410\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf1\
f2\fs24 sedangkan yang dikehendaki ilmu pengetahuannya benar-benar \up
0 \expndtw0\charscalex101 objektif. Perspektif Kelsen dalam memandang hukum tida
k berusaha \up0 \expndtw0\charscalex100 menggambarkan apa yang terjadi, tetapi l
ebih menitik beratkan untuk \up0 \expndtw-1\charscalex100 menentukan peraturanperaturan tertentu, meletakkan norma-norma \up0 \expndtw-3\charscalex100 bagi
tindakan yang harus diikuti orang. \par\pard\qj \li3345\ri1502\sb8\sl-413\slmul
t0\fi360 \up0 \expndtw0\charscalex102 Dari uraian di atas dapat diketahui, bahwa
ia menghendaki suatu \up0 \expndtw0\charscalex103 gambaran tentang hukum yang b
ersih dalam abstraksinya dan ketat \up0 \expndtw0\charscalex100 dalam logikanya.
Oleh karena itulah ia menyampingkan hal-hal yang \up0 \expndtw0\charscalex104 b
ersifat ideologis, oleh karena dianggapnya irasional. Teori hukum \up0 \expndtw2\charscalex100 yang murni juga tidak boleh dicemari oleh ilmu-ilmu politik, sos
iologi, \up0 \expndtw-2\charscalex100 sejarah dan pembicaraan tentang etika. Das
ar-dasar pokok teori Kelsen \up0 \expndtw-2\charscalex100 adalah sebagai berikut
(Friedmann, 1953:113): \par\pard\ql \li3345\ri1505\sb2\sl-420\slmult0\tx3705 \u
p0 \expndtw-1\charscalex100 1) Tujuan teori tentang hukum, seperti juga setiap
ilmu, adalah untuk \line\tab \up0 \expndtw-3\charscalex100 mengurangi kekalutan
dan meningkatkan kesatuan (unity). \par\pard\ql \li3345\ri1497\sb9\sl-410\slmult
0\tx3705\tx3705 \up0 \expndtw0\charscalex103 2) Teori hukum adalah ilmu, bukan
kehendak, keinginan. Ia adalah \line\tab \up0 \expndtw-1\charscalex100 pengetahu
an tentang hukum yang ada, bukan tentang hukum yang \line\tab \up0 \expndtw-3\ch
arscalex100 seharusnya ada. \par\pard\ql \li3345\sb121\sl-276\slmult0 \up0 \expn
dtw-2\charscalex100 3) \ul0\nosupersub\cf12\f13\fs14 \ul0\nosupersub\cf1\f2\fs
24 Ilmu hukum adalah normatif, bukan ilmu alam. \par\pard\ql \li3345\ri1501\sb6\
sl-420\slmult0\tx3705 \up0 \expndtw0\charscalex102 4)\ul0\nosupersub\cf12\f13\fs
14 \ul0\nosupersub\cf1\f2\fs24 Sebagai suatu teori tentang norma-norma,
teori hukum tidak \line\tab \up0 \expndtw-3\charscalex100 berurusan dengan per
soalan efektivitas norma-norma hukum. \par\pard\ql \li3345\ri1503\sb9\sl-410\slm
ult0\tx3705\tx3705 \up0 \expndtw0\charscalex101 5) Suatu teori tentang hukum ad
alah formal, suatu teori tentang cara \line\tab \up0 \expndtw-2\charscalex100 pe
ngaturan dari isi yang berubah-ubah menurut jalan atau pola yng \line\tab \up0 \
expndtw-3\charscalex100 spesifik. \par\pard\ql \li3345\ri1495\sb10\sl-410\slmult
0\tx3705\tx3705 \up0 \expndtw0\charscalex101 6) Hubungan antara teori hukum den

gan suatu sistem hukum positif \line\tab \up0 \expndtw0\charscalex104 tertentu a

dalah seperti antara hukum yang mungkin dan hukum \line\tab \up0 \expndtw-3\char
scalex100 yang ada. \par\pard\qj \li3345\ri1500\sb6\sl-415\slmult0\fi360 \up0 \e
xpndtw0\charscalex100 Apapun namanya maupun fungsi apa saja yang hendak dilakuka
n \line \up0 \expndtw0\charscalex104 oleh hukum tetap tidak terlepas daridari pe
ngertian hukum sebagai \line \up0 \expndtw0\charscalex100 suatu sistem, yaitu se
bagai sistem norma. Pemahaman yang demikian \line \up0 \expndtw0\charscalex101 i
tu, menjadi penting karena dalam menjalankan fungsinya untuk \line \up0 \
expndtw0\charscalex102 mencapai suatu tujuan yang dikehendaki secara efektif, hu
kum harus \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276
\slmult0 \par\pard\ql\li6201\sb28\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i
\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg
26}{\bkmkend Pg26}\par\pard\qj \li3345\sb0\sl-410\slmult0 \par\pard\qj\li3345\sb
0\sl-410\slmult0 \par\pard\qj\li3345\sb0\sl-410\slmult0 \par\pard\qj\li3345\sb0\
sl-410\slmult0 \par\pard\qj\li3345\ri1502\sb261\sl-410\slmult0 \up0 \expndtw0\ch
arscalex106 \ul0\nosupersub\cf1\f2\fs24 dilihat sebagai suatu sub-sistemdari sua
tu sistem yang besar yaitu \up0 \expndtw0\charscalex101 masyarakatatau lingkun
gannya. Pengertian sistem sebagaimana \up0 \expndtw0\charscalex100 didefin
isikan oleh beberapa ahli, antara lain Bertallanffy, Kencth \up0 \expndtw
0\charscalex100 Building, ternyata mengundang implikasi yang sangatberarti
pada \up0 \expndtw-3\charscalex100 hukum, terutama berkaitan dengan aspek : \pa
r\pard\ql \li3345\sb121\sl-276\slmult0 \up0 \expndtw0\charscalex100 1) Keintegr
asian \par\pard\ql \li3345\sb144\sl-276\slmult0 \up0 \expndtw0\charscalex100 2)
Keteraturan \par\pard\ql \li3345\sb144\sl-276\slmult0 \up0 \expndtw0\charscalex
100 3) Keutuhan \par\pard\ql \li3345\sb124\sl-276\slmult0 \up0 \expndtw-1\chars
calex100 4) Keterorganisasian \par\pard\ql \li3345\sb144\sl-276\slmult0 \up0 \e
xpndtw-2\charscalex100 5) Keterhubungan komponen satu sama lain \par\pard\ql \l
i3345\sb144\sl-276\slmult0 \up0 \expndtw-2\charscalex100 6) Ketergantungan komp
onen satu sama lain \par\pard\qj \li3345\ri1498\sb6\sl-420\slmult0 \up0 \expndtw
0\charscalex103 Shrode dan Voich menambahkan pula bahwa selain sya
rat \up0 \expndtw0\charscalex102 sebagaimana tersebut di atas, sistem tersebut j
uga harus berorientasi \up0 \expndtw-3\charscalex100 pada tujuan.(Esmi Warassih,
2005 : 29-30) \par\pard\qj \li3345\ri1497\sb9\sl-410\slmult0\fi360 \up0 \expndt
w0\charscalex104 Oleh karena hukum juga dipandang sebagai suatu sistem, maka \up
0 \expndtw0\charscalex101 untuk dapat memahaminya perlu penggunaan pendekat
an sistem. \up0 \expndtw-1\charscalex100 Berbagai pengertian hukum sebgai siste
m hukum dikemukakan antara \up0 \expndtw0\charscalex103 lain oleh Lawrence M
Friedman, bahwa hukum itu merupakan \up0 \expndtw-3\charscalex100 gabungan
antara komponen struktur, substansi, dan kultur. \par\pard\ql \li3345\ri1499\sb9
\sl-412\slmult0\tx3705\tx3705\tx3705\tx3705\tx3705 \up0 \expndtw-2\charscalex100
1) Komponen struktur yaitu kelembagaan yang diciptakan oleh sistem \line\tab \
up0 \expndtw-1\charscalex100 hukum itu dengan berbagai macam fungsi.
Dalam rangka \line\tab \up0 \expndtw0\charscalex103 mendukung
bekerjanya
sistem
tersebut.
Komponen
ini \line\tab \up0 \expndtw0\charscalex100
dimungkinkan untuk melihat bagaimana sistem hukum itu \line\tab \up0
\expndtw-2\charscalex100 memberikan pelayanan terhadap penggarapan bahan-bahan
hukum \line\tab \up0 \expndtw-3\charscalex100 secara teratur. \par\pard\ql \li33
45\ri1503\sb2\sl-420\slmult0\tx3705\tx3705 \up0 \expndtw0\charscalex106 2) Komp
onen substansif yaitu sebagai output dari sistem hukum, \line\tab \up0 \expndtw0
\charscalex100 berupa peraturan-peraturan, keputusan-keputusan yang digunakan \l
ine\tab \up0 \expndtw-3\charscalex100 baik oleh pihak yang mengatur maupun yang
diatur. \par\pard\ql \li3345\ri1505\sb0\sl-420\slmult0\tx3705\tx3705 \up0 \expnd
tw0\charscalex105 3) Komponen kultural yaitu terdiri dari nilai-nilai dan sikap
-sikap \line\tab \up0 \expndtw-1\charscalex100 yang mempengaruhi bekerjanya
hukum, atau Lawrence M. \line\tab \up0 \expndtw-1\charscalex100 Friedman
disebut sebagai kultur hukum. Kultur hukum inilah yang \par\pard\ql \li6201\sb0
\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb7\s
l-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11
900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg27}{\bkmkend Pg27}\par\pard\qj \li3
705\sb0\sl-410\slmult0 \par\pard\qj\li3705\sb0\sl-410\slmult0 \par\pard\qj\li370

5\sb0\sl-410\slmult0 \par\pard\qj\li3705\sb0\sl-410\slmult0 \par\pard\qj\li3705\

ri1497\sb261\sl-410\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf1\f2
\fs24 berfungsi sebagai jembatan yang menghubungkan antara peraturan \up0 \expnd
tw0\charscalex100 hukum dengan tingkah lakuhukum seluruh warga masyarakat.
\up0 \expndtw-3\charscalex100 (Esmi Warassih, 2005 : 30) \par\pard\ql \li2985\s
b0\sl-276\slmult0 \par\pard\ql\li2985\sb265\sl-276\slmult0 \up0 \expndtw-1\chars
calex100 \ul0\nosupersub\cf2\f3\fs24 b. Fungsi Hukum \par\pard\qj \li3345\ri150
0\sb6\sl-420\slmult0\fi360 \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf1\f2\f
s24 Diantara fungsi-fungsi hukum, maka ada dua fungsi hukum \up0 \expndtw
-3\charscalex100 menurut Bernard, yaitu : \par\pard\ql \li3345\ri1498\sb17\sl-40
0\slmult0\tx3705 \up0 \expndtw-1\charscalex100 1) Hukum mengemban fungsi
ekspresif yaitu mengungkapkan \line\tab \up0 \expndtw-3\charscalex100 panda
ngan hidup, \par\pard\ql \li3345\sb123\sl-276\slmult0 \up0 \expndtw-2\charscalex
100 2) nilai-nilai budaya dan nilai keadilan. \par\pard\ql \li3345\ri1500\sb30\
sl-415\slmult0\tx3705\tx3705\tx3705\tx3705 \up0 \expndtw0\charscalex104 3) Huku
m mengemban fungsi instrumental yaitu sarana untuk \line\tab \up0 \expndt
w0\charscalex103 menciptakan
dan
memelihara
ketertiban,
stabilitas
dan \line\tab \up0 \expndtw0\charscalex103 prediktabilitas, sarana untuk meles
tarikan nilai-nilai budaya dan \line\tab \up0 \expndtw0\charscalex100 mewujudkan
keadilan, sarana pendidikan serta pengadaban \line\tab \up0 \expndtw0
\charscalex101 masyarakat dan sarana pembaharuan masyarakat \up0 \expndtw-3\
charscalex100 (mendorong, \par\pard\ql \li3705\sb100\sl-276\slmult0 \up0 \expndt
w-3\charscalex100 mengkanalisasi dan mengesahkan perubahan masyarakat) \par\pard
\ql \li2716\sb0\sl-276\slmult0 \par\pard\ql\li2716\sb0\sl-276\slmult0 \par\pard\
ql\li2716\sb12\sl-276\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\
f3\fs24 2. Asas Kepastian Hukum \par\pard\ql \li2985\sb144\sl-276\slmult0 \up0 \
expndtw0\charscalex100 a. Kaedah Hukum \par\pard\qj \li3345\ri1501\sb6\sl-420\s
lmult0\fi360 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf1\f2\fs24 Pernyataan
kaedah hukum merupakan perumusan hukum \line \up0 \expndtw-1\charscal
ex100 (\ul0\nosupersub\cf6\f7\fs24 Rechtsoordeel\ul0\nosupersub\cf1\f2\fs24 ) d
ilaksanakan melalui penentuan \up0 \expndtw-1\charscalex100 (\ul0\nosupersub\c
f6\f7\fs24 Beslissing\ul0\nosupersub\cf1\f2\fs24 ) yang \par\pard\qj \li3345\ri
1499\sb9\sl-410\slmult0 \up0 \expndtw0\charscalex101 hasilnya dinamakan ketentua
n. Ketentuan itu mungkin dalam bentuk \up0 \expndtw0\charscalex105 tertulis yang
dinamakan peraturan apabila yang dinyatakan adalah \up0 \expndtw0\charscalex106
kaedah abstrak dan ideai (\ul0\nosupersub\cf6\f7\fs24 das-sollen\ul0\nosupersub
\cf1\f2\fs24 = apa yang seharusnya). Jika \up0 \expndtw0\charscalex102 ketentua
n itu merupakan hasil pernyataan kaedah konkret maka \up0 \expndtw-3\char
scalex100 namanya disebut atau ketetapan. (Ishaq, 2009 : 43) \par\pard\qj \li334
5\ri1499\sb6\sl-415\slmult0\fi360 \up0 \expndtw0\charscalex103 Keadilan dibentuk
oleh pemikiran yang benar, dilakukan secara \line \up0 \expndtw0\charscalex101
adil dan jujur serta bertanggung jawab atas tindakan yang dilakukan. \line \up0
\expndtw-3\charscalex100 Rasa keadilan dan hukum harus ditegakkan berdasarkan Hu
kum Positif \line \up0 \expndtw0\charscalex100 untuk menegakkan keadilan dala
m hukum sesuai dengan realitas \line \up0 \expndtw-2\charscalex100 masyaraka
t yang menghendaki tercapainya masyarakat yang aman dan \par\pard\ql \li6201\sb0
\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb28\
sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw1
1900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg28}{\bkmkend Pg28}\par\pard\qj \li
3345\sb0\sl-420\slmult0 \par\pard\qj\li3345\sb0\sl-420\slmult0 \par\pard\qj\li33
45\sb0\sl-420\slmult0 \par\pard\qj\li3345\sb0\sl-420\slmult0 \par\pard\qj\li3345
\ri1503\sb213\sl-420\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf1\f
2\fs24 damai. Keadilan harus dibangun sesuai dengan cita hukum (\ul0\nosupersub\
cf6\f7\fs24 Rechtidee\ul0\nosupersub\cf1\f2\fs24 ) \line \up0 \expndtw0\charscal
ex102 dalam negara hukum \up0 \expndtw0\charscalex101 (\ul0\nosupersub\cf6\f
7\fs24 Rechtsstaat\ul0\nosupersub\cf1\f2\fs24 ), bukan negara kekuasaan \p
ar\pard\qj \li3345\ri1499\sb0\sl-420\slmult0 \up0 \expndtw0\charscalex103 (\ul0\
nosupersub\cf6\f7\fs24 Machtsstaat\ul0\nosupersub\cf1\f2\fs24 ). Hukum berfungsi
sebagai perlindungan kepentingan \up0 \expndtw-3\charscalex100 manusia, penegak
kan hukum harus memperhatikan 4 unsur : \par\pard\ql \li3345\sb79\sl-276\slmult0

\up0 \expndtw-3\charscalex100 1). Kepastian hukum (\ul0\nosupersub\cf6\f7\fs24

Rechtssicherkeit\ul0\nosupersub\cf1\f2\fs24 ) \par\pard\ql \li3345\sb144\sl-276\
slmult0 \up0 \expndtw-3\charscalex100 2). Kemanfaat hukum (\ul0\nosupersub\cf6\f
7\fs24 Zeweckmassigkeit\ul0\nosupersub\cf1\f2\fs24 ) \par\pard\ql \li3345\sb144\
sl-276\slmult0 \up0 \expndtw-3\charscalex100 3). Keadilan hukum (\ul0\nosupersub
\cf6\f7\fs24 Gerechtigkeit\ul0\nosupersub\cf1\f2\fs24 ) \par\pard\ql \li3345\ri1
497\sb30\sl-414\slmult0\tx3705 \up0 \expndtw-1\charscalex100 4). Jaminan hukum (
\ul0\nosupersub\cf6\f7\fs24 Doelmatigkeit\ul0\nosupersub\cf1\f2\fs24 ) (Dardji D
armodihardjo, 2002: 36) \line\tab \up0 \expndtw0\charscalex101 Penegakan hukum
dan keadilan harus menggunakan jalur \up0 \expndtw0\charscalex102 pem
ikiran yang tepat dengan alat bukti dan barang bukti untuk \up0 \expndt
w0\charscalex101 merealisasikan keadilan hukum dan isi hukum harus ditentukan ol
eh \up0 \expndtw-1\charscalex100 keyakinan etis, adil tidaknya suatu perkara. Pe
rsoalan hukum menjadi \up0 \expndtw0\charscalex106 nyata jika para perangkat huk
um melaksanakan dengan baik serta \up0 \expndtw0\charscalex100 memenuhi, menepa
ti aturan yang telah dibakukan sehingga tidak \up0 \expndtw0\charscalex100
terjadi penyelewengan aturan dan hukum yang telah dilakukan secara \up0 \expndt
w-1\charscalex100 sistematis, artinya menggunakan kodifikasi dan unifikasi hukum
demi \up0 \expndtw0\charscalex106 terwujudnya kepastian hukum dan keadi
lan hukum.(R.Arry \up0 \expndtw-3\charscalex100 Mth.Soekowathy, 2003 : 290) \p
ar\pard\qj \li3345\ri1499\sb0\sl-415\slmult0\fi360 \up0 \expndtw0\charscalex100
Hukum berfungsi sebagai pelindungan kepentingan manusia, agar \line \up0 \expndt
w0\charscalex103 kepentingan manusia terlindungi, hukum harus dilaksanakan secar
a \line \up0 \expndtw-3\charscalex100 profesional. Pelaksanaan hukum dapat berla
ngsung normal, damai, dan \line \up0 \expndtw0\charscalex100 tertib. Hukum y
ang telah dilanggar harus ditegakkan melalui \line \up0 \expndtw0\char
scalex100 penegakkan hukum. Penegakkan hukum menghendaki kepastian \line
\up0 \expndtw0\charscalex101 hukum, kepastian hukum merupakan perlindun
gan \ul0\nosupersub\cf6\f7\fs24 Yustisiable \line \up0 \expndtw-1\charscalex10
0 \ul0\nosupersub\cf1\f2\fs24 terhadap tindakan sewenang-wenang. Masyaraka
t mengharapkan \line \up0 \expndtw0\charscalex105 adanya kepastian hukum kare
na dengan adanya kepastian hukum \line \up0 \expndtw0\charscalex101 masyarakat
akan tertib, aman dan damai. Masyarakat mengharapkan \line \up0 \expndtw-1\chars
calex100 manfaat dalam pelaksanaan penegakkan hukum. Hukum adalah untuk \line \u
p0 \expndtw-1\charscalex100 manusia maka pelaksanaan hukum harus memberi manfaat
, kegunaan \line \up0 \expndtw0\charscalex104 bagi masyarakat jangan sampai huku
m dilaksanakan menimbulkan \line \up0 \expndtw0\charscalex105 keresahan di dal
am masyarakat. Masyarakat yang mendapatkan \par\pard\ql \li6201\sb0\sl-276\s
lmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb14\sl-276\sl
mult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\pape
rh16840\pard\sb0\sl-240{\bkmkstart Pg29}{\bkmkend Pg29}\par\pard\qj \li3345\sb0\
sl-412\slmult0 \par\pard\qj\li3345\sb0\sl-412\slmult0 \par\pard\qj\li3345\sb0\sl
-412\slmult0 \par\pard\qj\li3345\sb0\sl-412\slmult0 \par\pard\qj\li3345\ri1500\s
b251\sl-412\slmult0 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf1\f2\fs24 per
lakuan yang baik dan benar akan mewujudkan keadaan yang tata \line \up0 \expndtw
0\charscalex102 tentrem raharja. Hukum dapat melindungi hak dan kewajiban setiap
\line \up0 \expndtw0\charscalex101 individu dalam kenyataan yang senyatanya
, dengan perlindungan \line \up0 \expndtw0\charscalex102 hukum yang kokoh a
kan terwujud tujuan hukum secara umum: \line \up0 \expndtw0\charscalex103 k
etertiban, keamanan, ketentraman, kesejahteraan, kedamaian, \line \up0 \
expndtw-3\charscalex100 kebenaran, dan keadilan (R.Arry Mth.Soekowathy, 2003\ul0
\nosupersub\cf6\f7\fs24 \ul0\nosupersub\cf1\f2\fs24 : 294-295) \par\pard\ql \li
2985\sb0\sl-276\slmult0 \par\pard\ql\li2985\sb265\sl-276\slmult0\tx3345 \up0 \ex
pndtw-4\charscalex100 \ul0\nosupersub\cf2\f3\fs24 b. \tab \up0 \expndtw-3\charsc
alex100 Pengertian Jaminan Kepastian Hukum \par\pard\qj \li3345\ri1499\sb10\sl-4
15\slmult0\fi360 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf1\f2\fs24 Merupa
kan suatu kenyataan bahwa dalam hidup bermasyarakat \line \up0 \expndtw0\charsca
lex101 diperlukan aturan-aturan yang bersifat umum. Berapa pun setiap \li
ne \up0 \expndtw0\charscalex104 kepentingan yang ada di dalam masyarakat diperti
mbangkan untuk \line \up0 \expndtw-2\charscalex100 dituangkan di dalam aturan ya

ng bersifat umum agar kepentingan-\line \up0 \expndtw0\charscalex103 kepe

ntingan itu dilindungi dan sedemokratis apapun kehidupan \line \up0 \expn
dtw0\charscalex100 bernegara dan bermasyarakat suatu bangsa, tidaklah mungkin at
uran-\line \up0 \expndtw0\charscalex101 aturan itu dapat mengakomodasi semua kep
entingan tersebut. Begitu \line \up0 \expndtw0\charscalex106 pula dalam kehidupa
n nyata kasus-kasus yang unik jarang terjadi. \line \up0 \expndtw0\charscalex100
Yang terjadi adalah masalah-masalah umum yang timbul dari \line \
up0 \expndtw-2\charscalex100 kepentingan yang harus dilayani. Hal itupun perlu d
ituangkan di dalam \line \up0 \expndtw-3\charscalex100 aturan yang bersifat umum
juga. Pada masyarakat modern, aturan yang \line \up0 \expndtw0\charscalex102 be
rsifat umum tempat dituangkannya perlindungan kepentingan-\line \up0 \expnd
tw-2\charscalex100 kepentingan itu adalah undang-undang. (Peter Mahmud Marzuki,
2008 \line \up0 \expndtw-2\charscalex100 : 157) \par\pard\qj \li3345\ri1499\sb0\
sl-415\slmult0\fi360 \up0 \expndtw-1\charscalex100 Aturan hukum baik berupa unda
ng - undang maupun hukum tidak \line \up0 \expndtw0\charscalex102 tertulis, deng
an demikian, berisi aturan - aturan yang bersifat umum \line \up0 \expndtw0\char
scalex104 yang menjadi pedoman bagi individu bertingkah laku dalam hidup \line \
up0 \expndtw0\charscalex101 bermasyarakat, baik dalam hubungan dengan sesama mau
pun dalam \line \up0 \expndtw-1\charscalex100 hubungannya dengan masyarakat. Atu
ran - aturan itu menjadi batasan \line \up0 \expndtw-1\charscalex100 bagi masyar
akat dalam membebani atau melakukan tindakan terhadap \line \up0 \expndtw-1\char
scalex100 individu. Adanya aturan semacam itu dan pelaksanaan aturan tersebut \l
ine \up0 \expndtw0\charscalex101 menimbulkan kepastian hukum. Dengan demikian, k
epastian hukum \line \up0 \expndtw0\charscalex102 mengandung dua pengertian,
yaitu pertama, adanya aturan yang \par\pard\ql \li6201\sb0\sl-276\slmult0 \p
ar\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb13\sl-276\slmult0 \up
0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\p
ard\sb0\sl-240{\bkmkstart Pg30}{\bkmkend Pg30}\par\pard\qj \li3345\sb0\sl-413\sl
mult0 \par\pard\qj\li3345\sb0\sl-413\slmult0 \par\pard\qj\li3345\sb0\sl-413\slmu
lt0 \par\pard\qj\li3345\sb0\sl-413\slmult0 \par\pard\qj\li3345\ri1498\sb246\sl-4
13\slmult0 \up0 \expndtw0\charscalex106 \ul0\nosupersub\cf1\f2\fs24 bersifat umu
m membuat individu mengetahui perbuatan apa yang \line \up0 \expndtw0\charscalex
103 boleh atau tidak boleh dilakukan dan dua, berupa keamanan hukum \line \up0 \
expndtw0\charscalex103 bagi individu dari kesewenangan pemerintah karena dengan
adanya \line \up0 \expndtw0\charscalex105 aturan yang bersifat umum itu individu
dapat mengetahui apa saja \line \up0 \expndtw-1\charscalex100 yang boleh dibeba
nkan atau dilakukan oleh Negara terhadap individu. \line \up0 \expndtw0\charscal
ex101 Kepastian hukum bukan hanya berupa pasal dalam undang - undang, \line \up0
\expndtw0\charscalex102 melainkan juga adanya konsistensi dalam putusan h
akim antara \line \up0 \expndtw0\charscalex103 putusan hakim yang satu dengan p
utusan hakim yang lainnya untuk \line \up0 \expndtw0\charscalex102 kasus serupa
yang telah diputuskan. (Peter Mahmud Marzuki, 2008: \line \up0 \expndtw-3\charsc
alex100 157-158) \par\pard\qj \li3345\ri1499\sb7\sl-413\slmult0\fi360 \up0 \expn
dtw0\charscalex104 Kepastian hukum secara normatif adalah ketika suatu peraturan
\up0 \expndtw-1\charscalex100 dibuat dan diundangkan secara pasti karena mengat
ur secara jelas dan \up0 \expndtw-2\charscalex100 logis. Jelas dalam arti tidak
menimbulkan keragua-raguan (multi tafsir) \up0 \expndtw-1\charscalex100 dan logi
s dalam arti ia menjadi suatu sistem norma dengan norma lain \up0 \expndtw-1\cha
rscalex100 sehingga tidak berbenturan atau menimbulkan konflik norma. Konflik \u
p0 \expndtw0\charscalex103 norma yang ditimbulkan dari ketidakpastian aturan dap
at berbentuk \up0 \expndtw-3\charscalex100 kontestasinorma, reduksi norma, atau
distorsi norma. \par\pard\qj \li3345\ri1499\sb7\sl-413\slmult0\fi360 \up0 \expnd
tw0\charscalex103 Dalam menjaga kepastian hukum, peran pemerintah da
n \line \up0 \expndtw-2\charscalex100 pengadilan sangat penting. Pemerintah tida
k boleh menerbitkan aturan \line \up0 \expndtw0\charscalex100 pelaksanaan yang t
idak diatur oleh undang-undang atau bertentangan \line \up0 \expndtw0\charscalex
100 dengan undang-undang. Apabila hal itu terjadi, pengadilan harus \line
\up0 \expndtw0\charscalex105 menyatakan bahwa peraturan demikian batal demi huk
um, artinya \line \up0 \expndtw-1\charscalex100 dianggap tidak pernah ada sehing
ga akibat yang terjadi karena adanya \line \up0 \expndtw0\charscalex101 peratura

n itu harus dipulihkan seperti sediakala. Akan tetapi, apabila \line \up0 \expnd
tw0\charscalex104 pemerintah tetap tidak mau mencabut aturan yang telah dinyatak
an \line \up0 \expndtw0\charscalex105 batal itu, hal itu akan berubah menj
adi masalah politik antara \line \up0 \expndtw0\charscalex105 pemerintah dan
pembentuk undang-undang. Yang lebih parah lagi \line \up0 \expndtw-2\charscalex1
00 apabila lembaga perwakilan rakyat sebagai pembentuk undang-undang \line \up0
\expndtw0\charscalex101 tidak mempersoalkan keengganan pemerintah mencabut atura
n yang \line \up0 \expndtw0\charscalex106 dinyatakan batal oleh pengadilan terse
but. Sudah barang tentu hal \line \up0 \expndtw-2\charscalex100 semacam itu tida
k memberikan kepastian hukum dan akibatnya hukum \par\pard\ql \li6201\sb0\sl-276
\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb29\sl-276\
slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\pa
perh16840\pard\sb0\sl-240{\bkmkstart Pg31}{\bkmkend Pg31}\par\pard\li3345\sb0\sl
-276\slmult0\par\pard\li3345\sb0\sl-276\slmult0\par\pard\li3345\sb0\sl-276\slmul
t0\par\pard\li3345\sb0\sl-276\slmult0\par\pard\li3345\sb0\sl-276\slmult0\par\par
d\li3345\sb0\sl-276\slmult0\par\pard\li3345\sb0\sl-276\slmult0\par\pard\li3345\s
b82\sl-276\slmult0\fi0\tx7140 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf1\
f2\fs24 tidak mempunyai daya prediktibilitas.\tab \up0 \expndtw-2\charscalex100
(Peter Mahmud Marzuki, 2008:\par\pard\li3345\sb141\sl-276\slmult0\fi0 \up0 \expn
dtw-2\charscalex100 159-160)\par\pard\qj \li3345\ri1500\sb11\sl-413\slmult0\fi36
0 \up0 \expndtw0\charscalex100 Dalam literatur-literatur klasik dikemukakan
antinomi antara \line \up0 \expndtw0\charscalex104 kepastian hukum dan keadi
lan. Menurut literatur-literatur tersebut, \line \up0 \expndtw0\charscalex105 ke
dua hal itu tidak dapat diwujudkan sekaligus dalam situasi yang \line \up0 \expn
dtw0\charscalex100 bersamaan. Oleh karena itulah dalam hal ini menurut literatur
-literatur \line \up0 \expndtw0\charscalex102 itu hukum bersifat kompromi, yaitu
dengan mengorbankan keadilan \line \up0 \expndtw0\charscalex104 untuk mencapai
kepastian hukum. (Peter Mahmud Marzuki, 2008 : \line \up0 \expndtw-3\charscalex1
00 161) \par\pard\qj \li3345\ri1497\sb7\sl-414\slmult0\fi360 \up0 \expndtw-2\cha
rscalex100 Dalam menghadapi antinomi tersebut peran penerap hukum sangat \line \
up0 \expndtw0\charscalex103 diperlukan. Peranan tersebut akan terlihat pada saat
penerap hukum \line \up0 \expndtw-1\charscalex100 dihadapkan kepada persoalan-p
ersoalan yang konkret. Disitu, penerap \line \up0 \expndtw0\charscalex100 hukum
harus mampu untuk melakukan pilihan mana yang harus \line \up0 \expndtw1\charscalex100 dikorbankan, kepastian hukum ataukah keadilan. Yang menjadi acua
n \line \up0 \expndtw0\charscalex102 dalam hal ini adalah moral. Apabi
la kepastian hukum yang \line \up0 \expndtw0\charscalex100 dikedepankan,
penerap hukum harus pandai-pandai memberikan \line \up0 \expndtw-1\charsc
alex100 intepretasi terhadap undang-undang yang ada. Tanpa memberikan \lin
e \up0 \expndtw0\charscalex105 intepretasi yang tepat, akan berlaku \ul0\nosuper
sub\cf6\f7\fs24 Lex Durra Sed Tamen Scripta \line \up0 \expndtw-1\charscalex100
\ul0\nosupersub\cf1\f2\fs24 yang terjemahannya \u8220?undang-undang memang keras
, tetapi mau tidak \line \up0 \expndtw0\charscalex101 mau memang demikian bunyin
ya\u8221?. Sebagaimana telah dikemukakan \line \up0 \expndtw0\charscalex102 bahw
a dalam hal melakukan tindakan kemanusiaan dan mempunyai \line \up0 \expndtw0\ch
arscalex104 kemaslahatan, pemerintah dapat melakukannya tanpa perlu adanya \line
\up0 \expndtw0\charscalex100 aturan atau bahkan mungkin menyimpangi prosedur ba
ku. Dalam hal \line \up0 \expndtw-3\charscalex100 demikian kepastian hukum dapat
dikorbankan. Begitu pula pengadilan, \line \up0 \expndtw-2\charscalex100 dengan
berlandaskan moral ia dapat putusan yang berbeda untuk kasus \line \up0 \expndt
w0\charscalex101 serupa yang sudah diputus oleh pengadilan terdahulu jika pengad
ilan \line \up0 \expndtw0\charscalex103 itu menimbang bahwa putusan pengadilan t
erdahulu tersebut secara \line \up0 \expndtw-3\charscalex100 moral perlu diperba
iki. (Peter Mahmud Marzuki, 2008 : 161-162) \par\pard\ql \li6201\sb0\sl-276\slmu
lt0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult
0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0
\par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb164\sl-276\slmult0
\up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh1684
0\pard\sb0\sl-240{\bkmkstart Pg32}{\bkmkend Pg32}\par\pard\ql \li2985\sb0\sl-276
\slmult0 \par\pard\ql\li2985\sb0\sl-276\slmult0 \par\pard\ql\li2985\sb0\sl-276\s

lmult0 \par\pard\ql\li2985\sb0\sl-276\slmult0 \par\pard\ql\li2985\sb0\sl-276\slm

ult0 \par\pard\ql\li2985\sb0\sl-276\slmult0 \par\pard\ql\li2985\sb0\sl-276\slmul
t0 \par\pard\ql\li2985\sb79\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\no
supersub\cf2\f3\fs24 c. Asas Kepastian Hukum \par\pard\qj \li3345\ri1502\sb34\
sl-410\slmult0\fi360 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf1\f2\fs24 As
as Kepastian Hukum, adalah asas dalam negara hukum yang \up0 \expndtw0\charscale
x101 mengutamakan landasan peraturan perundang-undangan, kepatuhan, \up0 \expndt
w-3\charscalex100 dan keadilan dalam setiap kebijakan penyelenggaraan negara. \p
ar\pard\qj \li3345\ri1497\sb0\sl-416\slmult0\fi360 \up0 \expndtw0\charscalex103
Asas kepastian hukum harus diterapkan dalam setiap peraturan. \line \up0 \expndt
w0\charscalex106 Tanpa adanya asas tersebut dapat dipastikan suatu peraturan aka
n \line \up0 \expndtw0\charscalex102 menimbulkan banyak masalah dikemudian hari.
Hal ini akan terjadi \line \up0 \expndtw-2\charscalex100 karena tidak adanya pe
nghormatan terhadap hak-hak sebagai manusia. \line \up0 \expndtw0\charscalex101
Keadilan berasal dari Tuhan Yang Maha Esa, tetapi seorang manusia \line \up0 \ex
pndtw0\charscalex100 diberi kecakapan atau kemampuan untuk meraba atau me
rasakan \line \up0 \expndtw-3\charscalex100 keadaan yang dinamakan adil itu (C.S
.T. Kansil, 1979 : 39). \par\pard\qj \li3345\ri1498\sb0\sl-416\slmult0\fi360 \up
0 \expndtw-1\charscalex100 Negara hukum bertujuan untuk menjamin bahwa kepastian
hukum \up0 \expndtw0\charscalex104 terwujud dalam masyarakat. Hukum bertujuan
untuk mewujudkan \up0 \expndtw0\charscalex106 kepastian dalam hubungan ant
ar manusia, yaitu menjamin \up0 \expndtw0\charscalex102 prediktabilitas, d
an juga bertujuan untuk mencegah bahwa hak yang \up0 \expndtw0\charscalex106 ter
kuat yang berlaku, beberapa asas yang terkandung dalam asas \up0 \expndtw-3\ch
arscalex100 kepastian hukum adalah : \par\pard\ql \li3345\sb90\sl-276\slmult0 \u
p0 \expndtw-2\charscalex100 1.\ul0\nosupersub\cf8\f9\fs24 \ul0\nosupersub\cf1\f
2\fs24 Asas legalitas, konstitusionalitas, dan supremasi hukum. \par\pard\ql \l
i3345\ri1495\sb6\sl-420\slmult0\tx3705\tx3705 \up0 \expndtw-1\charscalex100 2.\u
l0\nosupersub\cf8\f9\fs24 \ul0\nosupersub\cf1\f2\fs24 Asas undang-undang m
enetapkan berbagai perangkat aturan \line\tab \up0 \expndtw0\charscalex101
tentang cara pemerintah dan para pejabatnya melakukan tindakan \line\tab \up0 \
expndtw-3\charscalex100 pemerintahan. \par\pard\ql \li3345\sb119\sl-276\slmult0\
tx8040 \up0 \expndtw0\charscalex100 3.\ul0\nosupersub\cf8\f9\fs24 \ul0\nosupers
ub\cf1\f2\fs24 Asas non-retroaktif perundang-undangan \tab \up0 \expndtw0\cha
rscalex102 : sebelum mengikat, \par\pard\ql \li3705\sb124\sl-276\slmult0 \up0
\expndtw-3\charscalex100 undang-undang harus diumumkan secara layak. \par\pard\q
l \li3345\sb144\sl-276\slmult0\tx5496 \up0 \expndtw0\charscalex102 4.\ul0\nosupe
rsub\cf8\f9\fs24 \ul0\nosupersub\cf1\f2\fs24 Asas non-liquet \tab \up0 \expnd
tw0\charscalex104 : hakim tidak boleh menolak perkara yang \par\pard\qj \l
i3705\ri1504\sb6\sl-420\slmult0 \up0 \expndtw0\charscalex102 dihadapkan kepadany
a dengan alasan undang-undang tidak jelas \up0 \expndtw-3\charscalex100 atau tid
ak ada. \par\pard\ql \li3345\sb119\sl-276\slmult0 \up0 \expndtw-2\charscalex100
5.\ul0\nosupersub\cf8\f9\fs24 \ul0\nosupersub\cf1\f2\fs24 Asas peradilan bebas
: objektif-imparsial dan adil-manusiawi. \par\pard\ql \li3345\ri1502\sb42\sl-40
0\slmult0\tx3705 \up0 \expndtw-1\charscalex100 6.\ul0\nosupersub\cf8\f9\fs24 \u
l0\nosupersub\cf1\f2\fs24 Hak asasi manusia harus dirumuskan dan dijamin perlin
dungannya \line\tab \up0 \expndtw-3\charscalex100 dalam undang-undang dasar. \pa
r\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par
\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\p
ard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb43\sl-276\slmult0 \up0 \e
xpndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\
sb0\sl-240{\bkmkstart Pg33}{\bkmkend Pg33}\par\pard\qj \li3345\sb0\sl-413\slmult
0 \par\pard\qj\li3345\sb0\sl-413\slmult0 \par\pard\qj\li3345\sb0\sl-413\slmult0
\par\pard\qj\li3345\sb0\sl-413\slmult0 \par\pard\qj\li3345\ri1499\sb246\sl-413\s
lmult0\fi360 \up0 \expndtw0\charscalex109 \ul0\nosupersub\cf1\f2\fs24 Adam Smith
dalam bukunya \ul0\nosupersub\cf6\f7\fs24 An Inguiry into the Nature and \up0 \
expndtw-1\charscalex100 Causes of The Wealth of Nations \ul0\nosupersub\cf1\f2\f
s24 menyatakan bahwa kepastian hukum \up0 \expndtw0\charscalex101 (\ul0\nosupers
ub\cf6\f7\fs24 Certainty\ul0\nosupersub\cf1\f2\fs24 ) dalam pajak adalah pajak y
ang dibayar oleh Wajib pajak \up0 \expndtw0\charscalex100 harus jelas dan tidak

mengenal kompromi kompromis (\ul0\nosupersub\cf6\f7\fs24 Not arbitary\ul0\nosupe

rsub\cf1\f2\fs24 ). \up0 \expndtw0\charscalex105 Dalam asas ini kepastian hukum
yan diutamakan adalah mengenai \up0 \expndtw0\charscalex103 subjek pajak, obje
k pajak, tarif pajak, dan ketentuan mengenai \up0 \expndtw-3\charscalex100
pembayarannya (Erly Suandi, \ul0\nosupersub\cf6\f7\fs24 2005\ul0\nosupersub\cf1
\f2\fs24 : 27). \par\pard\qj \li3345\ri1500\sb10\sl-410\slmult0\fi360 \up0 \exp
ndtw-3\charscalex100 Kepastian hukum (\ul0\nosupersub\cf6\f7\fs24 Certainty\ul0\
nosupersub\cf1\f2\fs24 ) dapat dicapai apabila setiap peraturan \up0 \expndtw-1\
charscalex100 perundang-undangan dapat menjamin perlindungan hak warga negara \u
p0 \expndtw0\charscalex105 dan Wajib Pajak. Perlindungan tersebut dapat diwujudk
an dengan \up0 \expndtw0\charscalex101 peraturan perundang-undangan yag mengatur
ketentuan perpajakkan \up0 \expndtw-3\charscalex100 (Erly Suandi, \ul0\nosupers
ub\cf6\f7\fs24 2005:\ul0\nosupersub\cf1\f2\fs24 27). \par\pard\li2625\sb0\sl-27
6\slmult0\par\pard\li2625\sb0\sl-276\slmult0\par\pard\li2625\sb2\sl-276\slmult0\
fi0\tx2985 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24 3.\tab \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf3\f4\fs24 E-Filing\ul0\nosupersub\cf
2\f3\fs24 dan Sistem Perpajakkan di Indonesia\par\pard\li2625\sb137\sl-276\slmu
lt0\fi360\tx3408 \up0 \expndtw-3\charscalex100 a.\tab \up0 \expndtw-3\charscalex
100 Pengertian dan Ciri-Ciri Pajak\par\pard\qj \li3345\ri1498\sb4\sl-415\slmult0
\fi360 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf1\f2\fs24 Pembangunan nasi
onal adalah kegiatan yang berlangsung terus \up0 \expndtw0\charscalex101 menerus
dan berkesinambungan yang bertujuan untuk meningkatkan \up0 \expndtw-1\charscal
ex100 kesejahteraan masyarakat baik materiil maupun spiritual. Untuk dapat \up0
\expndtw0\charscalex103 merealisasikan tujuan tersebut perlu banyak memerhatikan
masalah \up0 \expndtw-3\charscalex100 pembiayaan pembangunan. (Waluyo, 2006 :1)
\par\pard\qj \li3345\ri1498\sb10\sl-410\slmult0\fi360 \up0 \expndtw0\charscalex
104 Salah satu usaha mewujudkan kemandirian suatu bangsa atau \line \up0 \exp
ndtw-1\charscalex100 Negara dalam pembiayaan pembangunan yaitu menggali sumber d
ana \line \up0 \expndtw0\charscalex102 yang berasal dari dalam negeri berupa paj
ak. Pajak digunakan untuk \line \up0 \expndtw0\charscalex103 membiayai pembangun
an yang berguna bagi kepentingan bersama. \line \up0 \expndtw-3\charscalex100 (W
aluyo, 2006 : 2) \par\pard\qj \li3345\ri1501\sb6\sl-416\slmult0\fi360 \up0 \expn
dtw-2\charscalex100 Penghasilan Negara berasal dari rakyatnya melalui pungutan p
ajak, \line \up0 \expndtw0\charscalex105 dan atau dari hasil kekayaan alam yang
ada di Negara itu (\ul0\nosupersub\cf6\f7\fs24 natural \line \up0 \expndtw0\char
scalex103 resources\ul0\nosupersub\cf1\f2\fs24 ). Dua sumber itu merupakan
sumber yang terpenting \line \up0 \expndtw0\charscalex103 memberikan penghasi
lan kepada Negara. Penghasilan itu untuk \line \up0 \expndtw0\charscalex100
membiayai kepentingan umum yang akhirnya juga mencakup \line \up0 \
expndtw0\charscalex100 kepentingan pribadi individu seperti kesehatan
masyarakat, \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-2
76\slmult0 \par\pard\ql\li6201\sb28\sl-276\slmult0 \up0 \expndtw-3\charscalex100
i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart
Pg34}{\bkmkend Pg34}\par\pard\qj \li3345\sb0\sl-410\slmult0 \par\pard\qj\li3345\
sb0\sl-410\slmult0 \par\pard\qj\li3345\sb0\sl-410\slmult0 \par\pard\qj\li3345\sb
0\sl-410\slmult0 \par\pard\qj\li3345\ri1503\sb261\sl-410\slmult0 \up0 \expndtw0\
charscalex103 \ul0\nosupersub\cf1\f2\fs24 pendidikan, kesejahteraan, dan s
ebagainya. Jadi dimana ada \up0 \expndtw-1\charscalex100 kepentingan masya
rakat, disitu timbul pungutan pajak sehingga pajak \up0 \expndtw-3\charscalex100
adalah senyawa kepentingan umum. (Erly Suandi,2005 : 7) \par\pard\qj \li3345\ri
1500\sb7\sl-414\slmult0\fi360 \up0 \expndtw0\charscalex106 Pada akhirnya pajak m
enjadi prioritas penting untuk dijadikan \line \up0 \expndtw0\charscalex106 sumb
er penerimaan utama negara. Memang jika dilihat dari sudut \line \up0 \expndtw-2
\charscalex100 pandang ekonomi, penerimaan dari sektor pajak layak dijadikan tul
ang \line \up0 \expndtw0\charscalex102 punggung penerimaan Negara yang paling po
tensial. Dengan pajak, \line \up0 \expndtw0\charscalex103 pemerintah dapat menye
diakan berbagai prasarana ekonomi berupa \line \up0 \expndtw0\charscalex107 jala
n, jembatan, pelabuhan, air listrik, fasilitas kesehatan, fasilitas \line \up0 \
expndtw0\charscalex102 pendidikan, fasilitas keamanan dan berbagai kepentin
gan umum \line \up0 \expndtw0\charscalex105 lainnya yang ditujukan untuk

kesejahteraan rakyat. \up0 \expndtw-3\charscalex100 (Yenni \par\pard\ql \li3

345\sb100\sl-276\slmult0 \up0 \expndtw-3\charscalex100 Mangonting, 2000 : 117) \
par\pard\qj \li3345\ri1500\sb29\sl-416\slmult0\fi360 \up0 \expndtw-1\charscalex1
00 Pungutan pajak mengurangi penghasilan/ kekayaan individu tetapi \line \up0 \e
xpndtw0\charscalex100 sebaliknya merupakan penghasilan masyarakat yang
kemudian \line \up0 \expndtw0\charscalex105 dikembalikan lagi kepada masy
arakat, melalui pengeluaran-\line \up0 \expndtw0\charscalex102 pengeluaran r
utin dan pengeluaran-pengeluaran pembangunan yang \line \up0 \expndtw0\charscale
x104 akhirnya kembali lagi kepada seluruh masyarakat yang bermanfaat \line \up0
\expndtw0\charscalex104 bagi rakyat, baik yang membayar pajak maupun tida
k. \up0 \expndtw-2\charscalex100 (Yenni \par\pard\ql \li3345\sb100\sl-276\slmult
0 \up0 \expndtw-3\charscalex100 Mangonting, 2005 : 8) \par\pard\ql \li3705\sb144
\sl-276\slmult0\tx6861 \up0 \expndtw0\charscalex100 Smeets menyatakan bahwa
\tab \up0 \expndtw0\charscalex101 \u8220?pajak adalah prestasi kepada \par
\pard\qj \li3345\ri1498\sb31\sl-413\slmult0 \up0 \expndtw0\charscalex106 pemerin
tah yang terutang melalui norma-norma hukum, dan yang \up0 \expndtw0\charscalex1
04 dapat dipaksakan tanpa ada kontra prestasi yang dapat ditunjukkan \up0 \expnd
tw-3\charscalex100 dalam hal individual; maksudnya adalah untuk membiayai pengel
uaran \up0 \expndtw-3\charscalex100 pemerintah\u8221?. (Yenni Mangonting,2005: 9
) \par\pard\qj \li3345\ri1500\sb0\sl-415\slmult0\fi360 \up0 \expndtw0\charscalex
104 Rochmat Soemitro memberikan pengertian \u8220?pajak adalah iuran \up0 \expnd
tw0\charscalex103 rakyat kepada kas Negara berdasarkan Undang-undang (yang dapat
\up0 \expndtw0\charscalex100 dipaksakan) dengan tiada mendapat jasa imbal (kont
araprestasi) yang \up0 \expndtw0\charscalex102 langsung dapat ditujukan dan
yang digunakan untuk membayar \up0 \expndtw-3\charscalex100 pengeluaran umum\
u8221?. (Yenni Mangonting,2005 : 11) \par\pard\ql \li3705\sb106\sl-276\slmult0\t
x8801 \up0 \expndtw-1\charscalex100 Soeparman Soemahamidjaja berpendapat bahw
a \tab \up0 \expndtw0\charscalex100 \u8220?pajak adalah \par\pard\ql \li3345\sb
144\sl-276\slmult0 \up0 \expndtw0\charscalex103 iuran wajib, berupa uang atau ba
rang, yang dipungut oleh penguasa \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\p
ard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb52\sl-276\slmult0 \up0 \e
xpndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\
sb0\sl-240{\bkmkstart Pg35}{\bkmkend Pg35}\par\pard\qj \li3345\sb0\sl-410\slmult
0 \par\pard\qj\li3345\sb0\sl-410\slmult0 \par\pard\qj\li3345\sb0\sl-410\slmult0
\par\pard\qj\li3345\sb0\sl-410\slmult0 \par\pard\qj\li3345\ri1499\sb261\sl-410\s
lmult0 \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf1\f2\fs24 berdasarkan nor
ma-norma hukum, guna menutup biaya produksi \up0 \expndtw0\charscalex100 ba
rang-barang dan jasa kolektif dalam mencapai kesejahteraan \up0 \exp
ndtw-3\charscalex100 umum.\u8221? (Wirawan B. Ilyas, 2007 : 5) \par\pard\qj \li3
345\ri1511\sb19\sl-400\slmult0\fi360 \up0 \expndtw0\charscalex101 Dari pengertia
n-pengertian di atas dapat disimpulkan bahwa ciri\up0 \expndtw-3\charscalex100 c
iri yang melekat pada pengertian pajak, adalah : \par\pard\li3345\sb139\sl-276\s
lmult0\fi0\tx9002 \up0 \expndtw0\charscalex102 1). Pajak merupakan peralihan
kekayaan dari orang\tab \up0 \expndtw0\charscalex102 / badan ke\par\pard\li3
345\sb137\sl-276\slmult0\fi360 \up0 \expndtw0\charscalex102 pemerintah.\par\pard
\ql \li3345\ri1499\sb33\sl-400\slmult0\tx3705 \up0 \expndtw0\charscalex106 2). P
ajak dipungut berdasarkan undang-undang serta aturan \line\tab \up0 \e
xpndtw-3\charscalex100 pelaksanaannya sehingga bersifat dapat dipaksakan. \par\p
ard\ql \li3345\ri1495\sb12\sl-410\slmult0\tx3705\tx3705 \up0 \expndtw0\charscale
x100 3). Dalam pembayaran pajak tidak dapat ditunjukkan adanya \li
ne\tab \up0 \expndtw0\charscalex100 kontraprestasi langsung secara individual
yang diberikan oleh \line\tab \up0 \expndtw-3\charscalex100 pemerintah. \par
\pard\ql \li3345\ri1499\sb2\sl-420\slmult0\tx3705 \up0 \expndtw0\charscalex104 4
). Pajak dipungut oleh negara baik pemerintah pusat maupun \line\tab \up
0 \expndtw-3\charscalex100 pemerintah daerah. \par\pard\ql \li3345\ri1497\sb9\sl
-410\slmult0\tx3705\tx3705 \up0 \expndtw0\charscalex103 5). Pajak diperuntukkan
bagi pengeluaran-pengeluaran pemerintah, \line\tab \up0 \expndtw-2\charscalex100
yang bila dari pemasukannya masih terdapat surplus, dipergunakan \line\tab \up0
\expndtw-2\charscalex100 untuk membiayai \ul0\nosupersub\cf6\f7\fs24 Public Inv
estment\ul0\nosupersub\cf1\f2\fs24 . \par\pard\ql \li3345\ri1496\sb19\sl-400\slm

ult0\tx3705 \up0 \expndtw-1\charscalex100 6). Pajak dapat digunakan sebagai alat

untuk mencapai tujuan tertentu \line\tab \up0 \expndtw-3\charscalex100 dari pem
erintah. \par\pard\ql \li3345\ri2412\sb4\sl-420\slmult0\tx3705 \up0 \expndtw-2\c
harscalex100 7). Pajak dapat dipungut secara langsung atau tidak langsung. \line
\tab \up0 \expndtw-2\charscalex100 (Erly Suandy, 2005 : 11) \par\pard\ql \li298
5\sb0\sl-276\slmult0 \par\pard\ql\li2985\sb243\sl-276\slmult0 \up0 \expndtw0\cha
rscalex100 \ul0\nosupersub\cf2\f3\fs24 b. Fungsi Pajak \par\pard\qj \li3345\ri1
497\sb34\sl-410\slmult0\fi360 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf1\
f2\fs24 Sebagaimana telah diketahui mengenai ciri-ciri yang melekat pada \up0 \e
xpndtw0\charscalex102 pengertian pajak dari berbagai definisi, terlihat adanya e
mpat fungsi \up0 \expndtw-3\charscalex100 pajak, yaitu : \par\pard\ql \li3345\sb
121\sl-276\slmult0 \up0 \expndtw-3\charscalex100 1). Fungsi Budgetair / Penerim
aan \par\pard\qj \li3705\ri1494\sb42\sl-400\slmult0 \up0 \expndtw0\charscalex100
Pajak merupakan sumber dana bagi pemerintah untuk membiayai \up0 \expndtw-3\cha
rscalex100 pengeluaran-pengeluarannya. \par\pard\ql \li3345\sb123\sl-276\slmult0
\up0 \expndtw-3\charscalex100 2). Fungsi Regulerend / Mengatur \par\pard\ql \l
i6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6
201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb196\sl-276\slmult0 \up0 \expndtw-3\
charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-24
0{\bkmkstart Pg36}{\bkmkend Pg36}\par\pard\qj \li3705\sb0\sl-420\slmult0 \par\pa
rd\qj\li3705\sb0\sl-420\slmult0 \par\pard\qj\li3705\sb0\sl-420\slmult0 \par\pard
\qj\li3705\sb0\sl-420\slmult0 \par\pard\qj\li3705\ri1499\sb213\sl-420\slmult0 \u
p0 \expndtw0\charscalex101 \ul0\nosupersub\cf1\f2\fs24 Pajak merupakan alat
untuk mengatur atau melaksanakan \up0 \expndtw-3\charscalex100 kebijaksa
naan pemerintah dalam bidang sosial dan ekonomi. \par\pard\ql \li3345\sb99\sl-27
6\slmult0 \up0 \expndtw-1\charscalex100 3). Fungsi Demokrasi \par\pard\qj \li370
5\ri1498\sb34\sl-410\slmult0 \up0 \expndtw0\charscalex103 Pajak merupakan penjel
maan atau wujud sistem gotong royong, \line \up0 \expndtw0\charscalex105 termasu
k kegiatan pemerintahan untuk kemaslahatan umat dan \line \up0 \expndtw-3\charsc
alex100 sebagai hak seseorang untuk memperoleh pelayanan pemerintah. \par\pard\q
l \li3345\sb121\sl-276\slmult0 \up0 \expndtw-1\charscalex100 4). Fungsi Redistri
busi \par\pard\qj \li3705\ri1503\sb42\sl-400\slmult0 \up0 \expndtw0\charscalex10
5 Pajak lebih menekankan pada unsur pemerataan dan keadilan \up0 \expndtw-3\ch
arscalex100 dalam masyarakat. (Wirawan B. Ilyas, 2007 : 11) \par\pard\ql \li2985
\sb0\sl-276\slmult0 \par\pard\ql\li2985\sb267\sl-276\slmult0\tx3345 \up0 \expndt
w-4\charscalex100 \ul0\nosupersub\cf2\f3\fs24 c. \tab \up0 \expndtw-3\charscalex
100 Syarat Pemungutan Pajak \par\pard\qj \li3345\ri1502\sb6\sl-420\slmult0\fi360
\up0 \expndtw0\charscalex106 \ul0\nosupersub\cf1\f2\fs24 Syarat ini diperlukan
agar pemungutan pajak tidak mengalami \up0 \expndtw-3\charscalex100 hambatan ata
u perlawanan, yaitu : \par\pard\ql \li3345\sb119\sl-276\slmult0 \up0 \expndtw-3\
charscalex100 1). Syarat Keadilan \par\pard\qj \li3705\ri1502\sb42\sl-400\slmult
0 \up0 \expndtw-1\charscalex100 Dalam praktek pelaksanaan pemungutan pajak harus
dilaksanakan \line \up0 \expndtw-3\charscalex100 dengan adil, sesuai dengan tuj
uan hukum yakni mencapai keadilan. \par\pard\ql \li3345\sb123\sl-276\slmult0 \up
0 \expndtw-3\charscalex100 2). Syarat Yuridis \par\pard\qj \li3705\ri1505\sb42\s
l-400\slmult0 \up0 \expndtw0\charscalex100 Pelaksanaan pemungutan pajak ha
rus berdasarkan Undang\up0 \expndtw-4\charscalex100 Undang. \par\pard\ql \li
3345\sb123\sl-276\slmult0 \up0 \expndtw-1\charscalex100 3). Syarat Ekonomis \par
\pard\qj \li3705\ri1494\sb34\sl-410\slmult0 \up0 \expndtw0\charscalex102 Pelaksa
naan pemungutan pajak tidak boleh menggangu kegiatan \up0 \expndtw-1\charscalex1
00 perekonomian, tidak menggangu kegiatan produksi maupun \up0 \expndt
w-3\charscalex100 perdagangan. \par\pard\ql \li3345\sb121\sl-276\slmult0 \up0 \e
xpndtw-1\charscalex100 4). Syarat Finansial \par\pard\qj \li3705\ri1498\sb6\sl-4
20\slmult0 \up0 \expndtw-2\charscalex100 Pelaksanaan pemungutan pajak harus efis
ien, hal ini sesuai dengan \up0 \expndtw0\charscalex106 fungsi budgetair. Dimana
biaya pemungutan pajak harus lebih \up0 \expndtw-3\charscalex100 rendah dari pa
jak yang dipungut. \par\pard\ql \li3345\sb119\sl-276\slmult0 \up0 \expndtw-2\cha
rscalex100 5). Sistem Pemungutannya Harus Sederhana \par\pard\qj \li3705\ri1499\
sb6\sl-420\slmult0 \up0 \expndtw0\charscalex101 Hal ini akan mempermudah
masyarakat dalam memenuhi \up0 \expndtw-3\charscalex100 kewajiban pajaknya.

(Mardiasmo, 2003 : 2) \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li62

01\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201
\sb171\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\
paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg37}{\bkmkend Pg37}\par\pard
\li2985\sb0\sl-276\slmult0\par\pard\li2985\sb0\sl-276\slmult0\par\pard\li2985\sb
0\sl-276\slmult0\par\pard\li2985\sb0\sl-276\slmult0\par\pard\li2985\sb0\sl-276\s
lmult0\par\pard\li2985\sb0\sl-276\slmult0\par\pard\li2985\sb0\sl-276\slmult0\par
\pard\li2985\sb87\sl-276\slmult0\fi0\tx3345 \up0 \expndtw-3\charscalex100 \ul0\n
osupersub\cf2\f3\fs24 d.\tab \up0 \expndtw-3\charscalex100 Asas-Asas Pemungutan
Pajak.\par\pard\qj \li3345\ri1504\sb26\sl-410\slmult0\fi422 \up0 \expndtw0\chars
calex101 \ul0\nosupersub\cf1\f2\fs24 Adam Smith mengajarkan asas-asas pemung
utan pajak yang \up0 \expndtw0\charscalex103 dikenal dengan nama \ul0\nosupers
ub\cf6\f7\fs24 Four Cannons\ul0\nosupersub\cf1\f2\fs24 atau \ul0\nosupersub\cf6
\f7\fs24 The Four Maxims\ul0\nosupersub\cf1\f2\fs24 dengan \up0 \expndtw-3\char
scalex100 uraian sebagai berikut : \par\pard\ql \li3345\ri1496\sb0\sl-416\slmult
0\tx3705\tx3705\tx3705\tx3705\tx3705\tx3705 \up0 \expndtw0\charscalex101 1). \ul
0\nosupersub\cf6\f7\fs24 Equality\ul0\nosupersub\cf1\f2\fs24 , artinya pembebana
n pajak diantara subjek pajak dengan \line\tab \up0 \expndtw0\charscalex101 hend
aknya seimbang dengan kemampuannya, yaitu seimbang \line\tab \up0 \expndtw0
\charscalex105 dengan penghasilan yang dinikmatinya di bawah perlindungan \line\
tab \up0 \expndtw0\charscalex101 pemerintah. Dalam hal ini \ul0\nosupersub\cf6\f
7\fs24 Equality\ul0\nosupersub\cf1\f2\fs24 ini tidak diperbolehkan suatu \line\
tab \up0 \expndtw0\charscalex100 negara mengadakan diskriminasi diantara ses
ama wajib pajak. \line\tab \up0 \expndtw0\charscalex104 Dalam keadaan yang
sama wajib pajak harus diperlakukan \line\tab \up0 \expndtw-4\charscalex100
berbeda. \par\pard\ql \li3345\ri1495\sb0\sl-415\slmult0\tx3705\tx3705\tx3705\tx3
705 \up0 \expndtw0\charscalex101 2). \ul0\nosupersub\cf6\f7\fs24 Certainty\ul0\n
osupersub\cf1\f2\fs24 , artinya pajak yang dibayar oleh wajib pajak harus jelas
\line\tab \up0 \expndtw0\charscalex101 dan tidak mengenal kompromi kompromis (\u
l0\nosupersub\cf6\f7\fs24 Not arbitary\ul0\nosupersub\cf1\f2\fs24 ). Dalam \line
\tab \up0 \expndtw-3\charscalex100 asas ini kepastian hukum yang diutamakan adal
ah mengenai subjek \line\tab \up0 \expndtw0\charscalex103 pajak, objek pajak
, tarif pajak, dan ketentuan mengenai \line\tab \up0 \expndtw-3\charsc
alex100 pembayarannya. \par\pard\ql \li3345\ri1495\sb0\sl-413\slmult0\tx3705\tx3
705\tx3705 \up0 \expndtw0\charscalex101 3). \ul0\nosupersub\cf6\f7\fs24 Convenie
nce of Payment\ul0\nosupersub\cf1\f2\fs24 , artinya pajak hendaknya dipungut pad
a \line\tab \up0 \expndtw-2\charscalex100 saat yang paling baik bagi wajib pajak
, yaitu saat sedekat-sekatnya \line\tab \up0 \expndtw-1\charscalex100 dengan saa
t diterimanya penghasilan/ keuntungan yang dikenakan \line\tab \up0 \expndtw-4\c
harscalex100 pajak. \par\pard\ql \li3345\ri1505\sb0\sl-420\slmult0\tx3705 \up0 \
expndtw0\charscalex104 4). \ul0\nosupersub\cf6\f7\fs24 Economic of Collections\u
l0\nosupersub\cf1\f2\fs24 , artinya pemungutan pajak hendaknya \line\tab \up0 \e
xpndtw-1\charscalex100 dilakukan sehemat \up0 \expndtw0\charscalex102 (seefisie
n) mungkin, jangan sampai biaya \par\pard\qj \li3705\ri1503\sb0\sl-413\slmul
t0 \up0 \expndtw0\charscalex103 pemungutan pajak lebih besar dari penerimaan paj
ak itu sendiri. \up0 \expndtw0\charscalex108 Karena tidak ada artinya pemungutan
pajak kalau biaya yang \up0 \expndtw-3\charscalex100 dikeluarkan lebih besar da
ri penerimaan pajak yang akan diperoleh. \up0 \expndtw-3\charscalex100 (Erly Sua
ndi, 2005 : 27-28) \par\pard\ql \li2985\sb0\sl-276\slmult0 \par\pard\ql\li2985\s
b231\sl-276\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf2\f3\fs24 e.
Sistem Pemungutan Pajak \par\pard\qj \li3345\ri1505\sb6\sl-420\slmult0\fi360 \
up0 \expndtw0\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Sistem pemungutan pajak
dapat dibagi atas empat macam sistem, \line \up0 \expndtw-3\charscalex100 yaitu
: \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0
\par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb171\sl-276\slmult0
\up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh168
40\pard\sb0\sl-240{\bkmkstart Pg38}{\bkmkend Pg38}\par\pard\ql \li3345\sb0\sl-41
0\slmult0 \par\pard\ql\li3345\sb0\sl-410\slmult0 \par\pard\ql\li3345\sb0\sl-410\
slmult0 \par\pard\ql\li3345\sb0\sl-410\slmult0 \par\pard\ql\li3345\ri1505\sb261\
sl-410\slmult0\tx3705\tx3705 \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf1\f2

\fs24 1). \ul0\nosupersub\cf6\f7\fs24 Official Assesment System\ul0\nosupersub\c

f1\f2\fs24 adalah suatu sistem pemungutan pajak \line\tab \up0 \expndtw0\charsc
alex102 yang memberi wewenang kepada pemungut pajak (fiskus) untuk \line\tab \up
0 \expndtw0\charscalex102 menentukan besarnya pajak yang harus dibayar \up0
\expndtw0\charscalex101 (pajak yang \par\pard\ql \li3705\sb121\sl-276\slmult0
\up0 \expndtw-3\charscalex100 terutang) oleh seseorang. \par\pard\ql \li3345\ri1
503\sb6\sl-420\slmult0\tx3705\tx3705 \up0 \expndtw-1\charscalex100 2). \ul0\nosu
persub\cf6\f7\fs24 Semi Self Assesment System\ul0\nosupersub\cf1\f2\fs24 adalah
suatu sistem pemungutan pajak \line\tab \up0 \expndtw0\charscalex104 yang membe
ri wewenang kepada fiskus dan Wajib Pajak untuk \line\tab \up0 \expndtw-3\charsc
alex100 menentukan besarnya pajak seseorang yang terutang. \par\pard\ql \li3345\
ri1500\sb6\sl-413\slmult0\tx3705\tx3705\tx3705 \up0 \expndtw-1\charscalex100 3).
\ul0\nosupersub\cf6\f7\fs24 Self Assesment System\ul0\nosupersub\cf1\f2\fs24 a
dalah suatu sistem pemungutan pajak yang \line\tab \up0 \expndtw-2\charscalex100
memberi wewenang penuh kepada Wajib Pajak untuk menghitung, \line\tab \up0 \exp
ndtw-2\charscalex100 memperhitungkan, menyetorkan, dan melaporkan sendiri besarn
ya \line\tab \up0 \expndtw-3\charscalex100 utang pajak. \par\pard\ql \li3345\ri1
500\sb0\sl-415\slmult0\tx3705\tx3705\tx3705\tx3705 \up0 \expndtw0\charscalex104
4). \ul0\nosupersub\cf6\f7\fs24 Witholding System\ul0\nosupersub\cf1\f2\fs24 ad
alah suatu sistem pemungutan pajak yang \line\tab \up0 \expndtw0\charscalex102 m
emberi wewewnang kepada pihak ketiga untuk memotong/ \line\tab \up0 \expnd
tw0\charscalex101 memungut besarnya pajak yang terutang. Pihak ketiga yang telah
\line\tab \up0 \expndtw0\charscalex102 ditentukan tersebut selanjutnya menye
tor dan melaporkannya \line\tab \up0 \expndtw-3\charscalex100 kepada fiskus. (
Wirawan B. Ilyas, 2007 : 22) \par\pard\ql \li2985\sb0\sl-276\slmult0 \par\pard\q
l\li2985\sb250\sl-276\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf2\
f3\fs24 f. Jenis-Jenis Pajak \par\pard\ql \li3345\ri1505\sb6\sl-420\slmult0\fi
360 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf1\f2\fs24 Pembagian pajak
dapat dilakukan berdasarkan golongan, \up0 \expndtw-3\charscalex100 wewen
ang pemungut, maupun sifatnya. (Erly Suandy, 2005 : 37) \line \up0 \expndtw-3\ch
arscalex100 Berdasarkan Golongannya, pajak dibedakan menjadi : \par\pard\ql \li3
345\ri1496\sb9\sl-410\slmult0\tx3705\tx3705 \up0 \expndtw0\charscalex104 1). Pa
jak langsung, adalah pajak yang bebannya harus ditanggung \line\tab \up0 \expndt
w0\charscalex102 sendiri oleh Wajib Pajak dan tidak dapat dialihkan kepada pihak
\line\tab \up0 \expndtw-5\charscalex100 lain. \par\pard\ql \li3705\sb101\sl-276
\slmult0 \up0 \expndtw-3\charscalex100 Contoh: Pajak Penghasilan (PPh). \par\par
d\qj \li3705\ri1505\sb26\sl-420\slmult0 \up0 \expndtw0\charscalex102 Pajak Pen
ghasilan adalah pajak yang dikenakan terhadap \line \up0 \expndtw0\cha
rscalex102 penghasilan, dapat dikenakan secara berkala dan berulang-ulang \line
\up0 \expndtw-3\charscalex100 dalam jangka waktu tertentu baik masa pajak maupun
tahun pajak. \par\pard\ql \li3345\ri1498\sb0\sl-420\slmult0\tx3705\tx3705 \up0
\expndtw0\charscalex100 2). Pajak tidak langsung, adalah pajak yang bebannya dap
at dialihkan \line\tab \up0 \expndtw0\charscalex100 atau digeserkan kepada pihak
lain dan hanya dikenakan pada hal-\line\tab \up0 \expndtw-3\charscalex100 hal t
ertentu atau peristiwa-peristiwa tertentu saja. \par\pard\ql \li6201\sb0\sl-276\
slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb7\sl-276\sl
mult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\pape
rh16840\pard\sb0\sl-240{\bkmkstart Pg39}{\bkmkend Pg39}\par\pard\qj \li3705\sb0\
sl-414\slmult0 \par\pard\qj\li3705\sb0\sl-414\slmult0 \par\pard\qj\li3705\sb0\sl
-414\slmult0 \par\pard\qj\li3705\sb0\sl-414\slmult0 \par\pard\qj\li3705\ri1497\s
b241\sl-414\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Co
ntoh : Pajak Pertambahan Nilai (PPN) dan Pajak Penjualan atas \line \up0 \expndt
w0\charscalex108 Barang Mewah. Dalam pajak ini beban pajak digeserkan dari \line
\up0 \expndtw0\charscalex103 produsen/ penjual ke konsumen/ pembeli, karena per
geseran ini \line \up0 \expndtw-1\charscalex100 searah dengan arus barang yaitu
dari produsen ke konsumen maka \line \up0 \expndtw-1\charscalex100 pergeserannya
disebut pergesaran ke depan (\ul0\nosupersub\cf6\f7\fs24 Forward Shifting\ul0\n
osupersub\cf1\f2\fs24 ). Di \line \up0 \expndtw0\charscalex100 samping itu ada j
uga yang disebut dengan pergeseran ke belakang \line \up0 \expndtw0\charscalex10
2 \ul0\nosupersub\cf6\f7\fs24 (Backward Shifting) \ul0\nosupersub\cf1\f2\fs24

yaitu pergeseran pajak yang berlawanan \line \up0 \expndtw-3\charscalex100 d

engan arus barang.(\ul0\nosupersub\cf6\f7\fs24 Ibid \ul0\nosupersub\cf1\f2\fs24
:38) \par\pard\ql \li3705\sb100\sl-276\slmult0 \up0 \expndtw-3\charscalex100 Ber
dasarkan wewenang pemungutnya, pajak dapat dibagi menjadi : \par\pard\ql \li3345
\ri1495\sb30\sl-415\slmult0\tx3705\tx3705\tx3705\tx3705\tx3705\tx3705\tx3705\tx3
705 \up0 \expndtw0\charscalex100 1). Pajak Pusat/ Pajak Negara, adalah
pajak yang wewenang \line\tab \up0 \expndtw0\charscalex103 pemungutannya ad
a pada pemerintah pusat yang pelaksanaanya \line\tab \up0 \expndtw-1\charscalex1
00 dilakukan oleh Departemen Keuangan melalui Direktorat Jenderal \line\tab \up0
\expndtw-1\charscalex100 Pajak. Pajak Pusat diatur dalam undang-undang dan hasi
lnya akan \line\tab \up0 \expndtw0\charscalex104 masuk ke Anggaran Pendapatan
dan Belanja Negara. Yang \line\tab \up0 \expndtw-3\charscalex100 termasuk d
alam pajak pusat adalah Pajak Penghasilan (PPh), Pajak \line\tab \up0 \expndtw1\charscalex100 Pertambahan Nilai dan Pajak Penjualan atas Barang Mewah (PPN \li
ne\tab \up0 \expndtw0\charscalex103 dan PPnBM), Pajak Bumi dan Bangunan (PBB), B
ea Perolehan \line\tab \up0 \expndtw-3\charscalex100 Hak atas Tanah dan Bangunan
(BPHTB), Bea Materai. \par\pard\ql \li3345\ri1500\sb0\sl-413\slmult0\tx3705\tx3
705\tx3705\tx3705\tx3705\tx3705 \up0 \expndtw0\charscalex106 2). Pajak
Daerah
,
adalah
adalah
pajak
yang
wewenang \line\tab \up0 \expndtw0\char
scalex101 pemungutannya ada pada pemerintah daerah yang pelaksanaanya \line\tab
\up0 \expndtw0\charscalex100 dilakukan oleh Dinas Pendapatan daerah (Dipenda). P
ajak Daerah \line\tab \up0 \expndtw-1\charscalex100 diatur dalam undang-unda
ng dan hasilnya akan masuk ke \line\tab \up0 \expndtw-2\charscalex100
Anggaran Pendapatan dan Belanja Daerah. Pajak daerah dibedakan \line\tab \up0 \e
xpndtw-3\charscalex100 atas Pajak Daerah Tingkat I dan Pajak Daerah Tingkat II.
(\ul0\nosupersub\cf6\f7\fs24 Ibid\ul0\nosupersub\cf1\f2\fs24 ) \line\tab \up0 \e
xpndtw-3\charscalex100 Berdasarkan sifatnya pajak dapat dibagi menjadi dua, yait
u : \par\pard\ql \li3345\ri1504\sb0\sl-420\slmult0\tx3705 \up0 \expndtw0\charsca
lex102 1). Pajak Subjektif, adalah pajak yang memperhatikan kondisi/ \li
ne\tab \up0 \expndtw0\charscalex101 keadaan Wajib Pajak \up0 \expndtw0\charsca
lex101 (subjeknya). Setelah diketahui keadaan \par\pard\qj \li3705\ri1507\sb6
\sl-400\slmult0 \up0 \expndtw0\charscalex103 subjeknya barulah diperhatikan g
aya pikulnya apakah dapat \line \up0 \expndtw-3\charscalex100 dikenakan pajak
atau tidak, misalnya Pajak Penghasilan (PPh). \par\pard\ql \li3345\ri1504\sb4\s
l-420\slmult0\tx3705 \up0 \expndtw-2\charscalex100 2). Pajak Objektif, adalah je
nis pajak yang dikenakan dengan pertama-\line\tab \up0 \expndtw-2\charscalex100
tama memperhatikan/ melihat objeknya baik berupa keadaan \par\pard\ql \li6
201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li620
1\sb27\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\
paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg40}{\bkmkend Pg40}\par\pard
\qj \li3705\sb0\sl-410\slmult0 \par\pard\qj\li3705\sb0\sl-410\slmult0 \par\pard\
qj\li3705\sb0\sl-410\slmult0 \par\pard\qj\li3705\sb0\sl-410\slmult0 \par\pard\qj
\li3705\ri1497\sb261\sl-410\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersub
\cf1\f2\fs24 perbuatan atau peristiwa yang menyebabkan timbulnya kewajiban \line
\up0 \expndtw-2\charscalex100 membayar pajak. Setelah diketahui objeknya baru k
emudian dicari \line \up0 \expndtw0\charscalex100 subjeknya yang mempunyai hubun
gan hukum dengan objek yang \line \up0 \expndtw0\charscalex103 telah diketahui,
misalnya Pajak Pertambahan Nilai (PPN). (Erly \line \up0 \expndtw-3\charscalex10
0 Suandy, 2005 : 40) \par\pard\ql \li2985\sb0\sl-276\slmult0 \par\pard\ql\li2985
\sb265\sl-276\slmult0\tx3345 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf2\f
3\fs24 g. \tab \up0 \expndtw-3\charscalex100 Mekanisme \ul0\nosupersub\cf3\f4\fs
24 e-Filing\ul0\nosupersub\cf2\f3\fs24 Dalam Sistem Administrasi Perpajakkan \p
ar\pard\qj \li3345\ri1503\sb34\sl-410\slmult0\fi360 \up0 \expndtw0\charscalex105
\ul0\nosupersub\cf1\f2\fs24 Penyampaian SPT secara elektronik atau \ul0\nosuper
sub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 adalah suatu \line \up0 \ex
pndtw0\charscalex102 layanan yang disediakan Direktorat Jenderal Pajak agar waji
b pajak \line \up0 \expndtw0\charscalex102 dapat menyampaikan Surat Pemberita
huan \up0 \expndtw0\charscalex104 (SPT) pajak beserta \par\pard\qj \li3345\ri1
501\sb9\sl-412\slmult0 \up0 \expndtw0\charscalex107 lampiranya dengan sistem \ul
0\nosupersub\cf6\f7\fs24 On-line\ul0\nosupersub\cf1\f2\fs24 dan \ul0\nosupersub

\cf6\f7\fs24 Real Time\ul0\nosupersub\cf1\f2\fs24 melalui sebuah \line \up0 \ex

pndtw-1\charscalex100 perusahaan penyedia jasa aplikasi dengan menggunakan jalur
internet. \line \up0 \expndtw0\charscalex103 Perusahaan penyedia jasa aplikasi
atau \ul0\nosupersub\cf6\f7\fs24 Aplication Service Provider \line \up0 \expndtw
0\charscalex101 \ul0\nosupersub\cf1\f2\fs24 (ASP) adalah perusahaan yang ditunju
k secara resmi oleh Direktorat \line \up0 \expndtw-2\charscalex100 Jenderal Paja
k untuk menyelenggarakan penyampaian \ul0\nosupersub\cf6\f7\fs24 e-SPT\ul0\nosup
ersub\cf1\f2\fs24 pajak via \line \up0 \expndtw-2\charscalex100 internet atau \
ul0\nosupersub\cf6\f7\fs24 e-Filing. \par\pard\ql \li3705\sb121\sl-276\slmult0 \
up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Alasan mengapa \ul0\nos
upersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 diperlukan, karena anta
ra lain : \par\pard\ql \li3345\ri1506\sb34\sl-410\slmult0\tx3705\tx3705 \up0 \ex
pndtw0\charscalex100 1). Dibutuhkan waktu yang lama untuk merekam
data Surat \line\tab \up0 \expndtw0\charscalex100 Pemberitahuan (SPT) di Kant
or Pelayanan Pajak, khususnya data \line\tab \up0 \expndtw-3\charscalex100 lampi
ran Surat Pemberitahuan (SPT) \par\pard\ql \li3345\ri1495\sb10\sl-410\slmult0\tx
3705\tx3705 \up0 \expndtw0\charscalex101 2). Sering terjadi kesalahan pada saat
perekaman data, sehingga data \line\tab \up0 \expndtw0\charscalex103 yang dituan
gkan wajib pajak dalam Surat Pemberitahuan (SPT) \line\tab \up0 \expndtw-3\chars
calex100 tidak sama dengan data yang ada pada Direktorat Jenderal Pajak. \par\pa
rd\ql \li3345\ri1507\sb19\sl-400\slmult0\tx3705 \up0 \expndtw-1\charscalex100 3)
. Perekaman data Surat Pemberitahuan (SPT) membutuhkan sumber \line\tab \up0 \ex
pndtw-3\charscalex100 daya manusia yang banyak \par\pard\ql \li3345\ri1509\sb4\s
l-420\slmult0\tx3705 \up0 \expndtw0\charscalex101 4). Sering terjadi kesalahan d
alam pengisian dan penghitungan Surat \line\tab \up0 \expndtw-3\charscalex100 Pe
mberitahuan (SPT) \par\pard\ql \li3345\ri1506\sb17\sl-400\slmult0\tx3705 \up0 \e
xpndtw0\charscalex103 5). Input data sangat banyak sehingga proses pembua
tan Surat \line\tab \up0 \expndtw-3\charscalex100 Pemberitahuan (SPT) lama \pa
r\pard\ql \li3345\sb123\sl-276\slmult0 \up0 \expndtw-3\charscalex100 6). Pembor
osan Kertas \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-2
76\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb196\sl-2
76\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900
\paperh16840\pard\sb0\sl-240{\bkmkstart Pg41}{\bkmkend Pg41}\par\pard\li3345\sb0
\sl-276\slmult0\par\pard\li3345\sb0\sl-276\slmult0\par\pard\li3345\sb0\sl-276\sl
mult0\par\pard\li3345\sb0\sl-276\slmult0\par\pard\li3345\sb0\sl-276\slmult0\par\
pard\li3345\sb0\sl-276\slmult0\par\pard\li3345\sb0\sl-276\slmult0\par\pard\li334
5\sb82\sl-276\slmult0\fi0\tx3887 \up0 \expndtw0\charscalex105 \ul0\nosupersub\cf
1\f2\fs24 7).\tab \up0 \expndtw0\charscalex105 Pemborosan tempat untuk men
yimpan dokumen Surat\par\pard\ql \li3705\sb141\sl-276\slmult0 \up0 \expndtw3\charscalex100 Pemberitahuan (SPT) \par\pard\ql \li3345\ri1507\sb6\sl-420\slmu
lt0\tx3705 \up0 \expndtw-2\charscalex100 8). Bila terjadi kehilangan data misa
lnya kebakaran tidak ada \ul0\nosupersub\cf6\f7\fs24 Backup \line\tab \up0 \expn
dtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs24 data \par\pard\ql \li3345\sb99\s
l-276\slmult0 \up0 \expndtw-3\charscalex100 9). Jarak dan Waktu \par\pard\ql \
li3345\sb144\sl-276\slmult0 \up0 \expndtw-3\charscalex100 10). Memperlambat pela
yanan lainnya \par\pard\ql \li3705\sb144\sl-276\slmult0\tx6691 \up0 \expndtw0\ch
arscalex103 \ul0\nosupersub\cf6\f7\fs24 Aplication Service Provider \tab \up0 \e
xpndtw0\charscalex105 \ul0\nosupersub\cf1\f2\fs24 (ASP) ditugaskan untuk membuat
\par\pard\qj \li3345\ri1502\sb34\sl-410\slmult0 \up0 \expndtw0\charscalex105 la
yanan \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24
ini
menjadi suatu sistem pelaporan Surat \line \up0 \expndtw0\charscalex103
Pemberitahuan (SPT) pajak yang memudahkan penggunaanya bagi \line \up0 \expndtw
0\charscalex103 para Wajib Pajak. Wajib Pajak cukup mengisi Surat Pemberitahuan
\line \up0 \expndtw-2\charscalex100 (SPT) pajaknya secara elektronik kemudian m
engirimkan via internet. \line \up0 \expndtw0\charscalex101 Selain memudahkan,
\ul0\nosupersub\cf6\f7\fs24 Aplication Service Provider \up0 \expndtw-1\charsca
lex100 \ul0\nosupersub\cf1\f2\fs24 (ASP) melayani \par\pard\qj \li3345\ri1502\s
b8\sl-413\slmult0 \up0 \expndtw0\charscalex101 Wajib Pajak dalam mengirimkan lap
oran pajaknya secara cepat. Jika \up0 \expndtw0\charscalex103 dengan cara ko
nvensional, Wajib Pajak harus menggunakan \up0 \expndtw0\charscalex102 t

ransportasi untuk pergi ke Kantor Pelayanan Pajak serta harus antri \up0 \expndt
w0\charscalex106 disana sehingga nenakan waktu yang lama, maka dengan \ul0\nosup
ersub\cf6\f7\fs24 e-Filing \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf1\f2\f
s24 dalam beberapa menit saja laporan pajak yang dikirimkan via \up0 \ex
pndtw0\charscalex101 \ul0\nosupersub\cf6\f7\fs24 Aplication Service Provider \ul
0\nosupersub\cf1\f2\fs24 (ASP) tersebut akan langsung sampai di \up0 \expndtw-3\
charscalex100 Kantor Pelayanan Pajak (KPP). \par\pard\qj \li3345\ri1499\sb2\sl-4
20\slmult0\fi360 \up0 \expndtw0\charscalex103 Dengan adanya \ul0\nosupersub\cf6\
f7\fs24 e-Filing \ul0\nosupersub\cf1\f2\fs24 ini maka diharapkan pelaporan pa
jak \up0 \expndtw0\charscalex103 dapat dilakukan dengan cepat, mudah dan aman. T
ujuan utama dari \up0 \expndtw-3\charscalex100 sistem ini adalah : \par\pard\ql
\li3345\sb99\sl-276\slmult0\tx3888 \up0 \expndtw-3\charscalex100 1). \tab \up0 \
expndtw0\charscalex100 Membantu para wajib pajak untuk menyediakan f
asilitas \par\pard\ql \li3888\sb144\sl-276\slmult0\tx7379 \up0 \expndtw0\charsca
lex105 pelaporan SPT secara elektronik \tab \up0 \expndtw0\charscalex106 (via in
ternet) kepada wajib \par\pard\qj \li3888\ri1501\sb10\sl-415\slmult0 \up0 \expnd
tw0\charscalex100 pajak, sehingga wajib pajak orang pribadi dapat melakukan dari
\up0 \expndtw-3\charscalex100 lokasi kantor atau usahanya. Hal ini dapat memban
tu memangkas \up0 \expndtw0\charscalex103 biaya dan waktu yang dibutuhkan o
leh wajib pajak untuk \up0 \expndtw0\charscalex101 mempersiapkan, memroses
dan melaporkan SPT ke Kantor \up0 \expndtw-3\charscalex100 Pelayanan Pajak s
ecara benar dan tepat waktu; \par\pard\ql \li3345\sb120\sl-276\slmult0\tx3888 \u
p0 \expndtw-3\charscalex100 2). \tab \up0 \expndtw0\charscalex105 Dengan cepat d
an mudahnya pelaporan pajak ini berarti juga \par\pard\ql \li3888\sb144\sl-276\s
lmult0 \up0 \expndtw0\charscalex103 akan memberikan dukungan kepada Kantor Pel
ayanan Pajak \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl276\slmult0 \par\pard\ql\li6201\sb52\sl-276\slmult0 \up0 \expndtw-3\charscalex10
0 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart
Pg42}{\bkmkend Pg42}\par\pard\qj \li3888\sb0\sl-410\slmult0 \par\pard\qj\li3888
\sb0\sl-410\slmult0 \par\pard\qj\li3888\sb0\sl-410\slmult0 \par\pard\qj\li3888\s
b0\sl-410\slmult0 \par\pard\qj\li3888\ri1499\sb261\sl-410\slmult0 \up0 \expndtw1\charscalex100 \ul0\nosupersub\cf1\f2\fs24 dalam hal percepatan penerimaan lapo
ran SPT dan perampingan \up0 \expndtw0\charscalex100 kegiatan adnministrasi, pen
dataan (juga akurasi data), distribusi \up0 \expndtw-3\charscalex100 dan pengars
ipan laporan SPT; \par\pard\ql \li3345\sb121\sl-276\slmult0\tx3888 \up0 \expndtw
-3\charscalex100 3). \tab \up0 \expndtw-1\charscalex100 Saat ini tercatat hanya
3,5 juta Wajib Pajak di Indonesia, dengan \par\pard\qj \li3888\ri1502\sb6\sl-420
\slmult0 \up0 \expndtw0\charscalex104 cara pelaporan yang manual tidak mungkin a
kan ditingkatkan \up0 \expndtw-3\charscalex100 pelayanan terhadap para Wajib Paj
ak tersebut. \par\pard\qj \li3345\ri1499\sb5\sl-415\slmult0\fi417 \up0 \expndtw0
\charscalex102 Maka dengan \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\c
f1\f2\fs24 dimana sistem pelaporan menjadi mudah \up0 \expndtw-2\charscalex100
dan cepat. Diharapkan jumlah wajib pajak dapat meningkat. Dengan \ul0\nosupersub
\cf6\f7\fs24 e-\line \up0 \expndtw0\charscalex104 Filing\ul0\nosupersub\cf1\f2\f
s24 ini dalam 3 tahun ke depan dapat ditingkatkan jumlah wajib \up0 \expndtw-2\
charscalex100 pajak menjadi 10 juta dan pada ujungya junlah pemasukan negara da
ri \up0 \expndtw-2\charscalex100 pajak juga akan dapat ditingkatkan. \par\pard\q
j \li3345\ri1503\sb0\sl-420\slmult0\fi360 \up0 \expndtw-3\charscalex100 Kegiatan
pelaporan SPT dalam sistem \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub
\cf1\f2\fs24 mencakup berbagai \up0 \expndtw-3\charscalex100 kegiatan berikut :
\par\pard\ql \li3345\sb100\sl-276\slmult0 \up0 \expndtw-2\charscalex100 1). Pen
gajuan permohonan untuk mendapatkan \ul0\nosupersub\cf6\f7\fs24 e-FIN\ul0\nosupe
rsub\cf1\f2\fs24 ; \par\pard\ql \li3345\sb144\sl-276\slmult0 \up0 \expndtw-2\cha
rscalex100 2). Pendaftaran pada perusahaan penyedia jasa aplikasi (ASP); \par\pa
rd\ql \li3345\sb124\sl-276\slmult0 \up0 \expndtw-2\charscalex100 3). Penyampaian
\ul0\nosupersub\cf6\f7\fs24 e-SPT\ul0\nosupersub\cf1\f2\fs24 secara \ul0\nosup
ersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 ; \par\pard\ql \li3345\sb1
44\sl-276\slmult0 \up0 \expndtw-2\charscalex100 4). Penerimaan bukti penerimaan
secara elektronik; \par\pard\li3345\sb148\sl-276\slmult0\fi0\tx6489 \up0 \expndt
w0\charscalex101 5). Penyempurnaan \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\no

supersub\cf1\f2\fs24 .\tab \up0 \expndtw0\charscalex101 (Peraturan Dirjen Paja

k No. KEP-\par\pard\li3345\sb137\sl-276\slmult0\fi360 \up0 \expndtw0\charscale
x101 47/PJ./2008)\par\pard\ql \li2625\sb0\sl-276\slmult0 \par\pard\ql\li2625\sb2
71\sl-276\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf2\f3\fs24 4.
Sistem Administrasi Perpajakan \par\pard\ql \li2985\sb144\sl-276\slmult0 \up0 \e
xpndtw-1\charscalex100 a. Administrasi Perpajakan \par\pard\qj \li3345\ri1506\s
b14\sl-410\slmult0\fi360 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf1\f2\fs
24 Kata administrasi berasal dari bahasa Inggris \ul0\nosupersub\cf6\f7\fs24 Adm
inistration\ul0\nosupersub\cf1\f2\fs24 yang \up0 \expndtw0\charscalex101 pada m
ulanya berasal dari bahasa Latin \ul0\nosupersub\cf6\f7\fs24 Administrare\ul0\no
supersub\cf1\f2\fs24 yang berarti \ul0\nosupersub\cf6\f7\fs24 to \up0 \expndtw3\charscalex100 serve \ul0\nosupersub\cf1\f2\fs24 atau melayani.(S. F. Marbun, 2
006 : 7) \par\pard\qj \li3345\ri1501\sb6\sl-415\slmult0\fi360 \up0 \expndtw0\cha
rscalex104 Leanord D. White dalam bukunya \u8221?\ul0\nosupersub\cf6\f7\fs24 Int
roducton on the Study of \line \up0 \expndtw0\charscalex100 Public Administrati
on\ul0\nosupersub\cf1\f2\fs24 \u8221? mendefinisikan administrasi sebagai su
atu \line \up0 \expndtw0\charscalex102 proses yang umumnya terdapat pada semua u
saha kelompok, negara \line \up0 \expndtw0\charscalex100 atau swasta sipil atau
militer, usaha yang besar atau kecil. Sedangkan \line \up0 \expndtw-1\charscalex
100 H.A. Simon di dalam bukunya \ul0\nosupersub\cf6\f7\fs24 Public Administratio
n\ul0\nosupersub\cf1\f2\fs24 , mendefinisikan \par\pard\ql \li6201\sb0\sl-276\sl
mult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmu
lt0 \par\pard\ql\li6201\sb172\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \pa
r\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg43}{
\bkmkend Pg43}\par\pard\ql \li3345\sb0\sl-414\slmult0 \par\pard\ql\li3345\sb0\sl
-414\slmult0 \par\pard\ql\li3345\sb0\sl-414\slmult0 \par\pard\ql\li3345\sb0\sl-4
14\slmult0 \par\pard\ql\li3345\ri1499\sb241\sl-414\slmult0\tx3820 \up0 \expndtw0
\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Administrasi Negara sebagai kegiatan
dari sekelompok manusia yang \up0 \expndtw-3\charscalex100 mengadakan usaha kerj
asama untuk mencapai tujuan bersama.(\ul0\nosupersub\cf6\f7\fs24 Ibid\ul0\nosupe
rsub\cf1\f2\fs24 ) \line\tab \up0 \expndtw-2\charscalex100 Sedangkan istilah Adm
inistrasi Perpajakkan (\ul0\nosupersub\cf6\f7\fs24 Tax Administration\ul0\nosupe
rsub\cf1\f2\fs24 ) \up0 \expndtw0\charscalex101 ialah cara-cara atau prosedur
pengenaan dan pemungutan pajak. \up0 \expndtw-1\charscalex100 (Sophar Lumba
ntouran, 1997 : 582). Liberty Pandiangan berpendapat \up0 \expndtw0\charscalex10
0 bahwa administrasi perpajakkan diupayakan untuk merealisasikan \up0 \expn
dtw0\charscalex102 peraturan perpajakkan, dan penerimaan negara sebagaimana aman
at \up0 \expndtw-3\charscalex100 APBN (Liberty Pandiangan, 2006). \par\pard\qj \
li3345\ri1499\sb0\sl-415\slmult0\fi360 \up0 \expndtw0\charscalex104 De Jantscher
(1997) seperti dikutip Gunadi, menekankan peran \line \up0 \expndtw-1\charscale
x100 penting administrasi perpajakkan dengan menuju pada kondisi terkini, \line
\up0 \expndtw0\charscalex104 dan pengalaman di berbagai negara berkemb
ang, kebijakan \line \up0 \expndtw0\charscalex100 perpajakkan (\ul0\nosupersub
\cf6\f7\fs24 Tax Policy\ul0\nosupersub\cf1\f2\fs24 ) yang dianggap baik (adil da
n efisien) dapat \line \up0 \expndtw0\charscalex100 saja kurang sukses menghasil
kan penerimaan atau mencapai sasaran \par\pard\li3345\sb114\sl-276\slmult0\fi0\t
x4440\tx5472\tx7038\tx8613\tx9487 \up0 \expndtw-3\charscalex100 lainnya\tab \up0
\expndtw-3\charscalex100 karena\tab \up0 \expndtw-3\charscalex100 administrasi\
tab \up0 \expndtw-3\charscalex100 perpajakkan\tab \up0 \expndtw-3\charscalex100
tidak\tab \up0 \expndtw-3\charscalex100 mampu\par\pard\qj \li3345\ri1499\sb24\sl
-412\slmult0 \up0 \expndtw0\charscalex100 melaksanakannya. Menurut Gunadi, da
lam menilai seberapa baik \up0 \expndtw0\charscalex102 kemampuan
administr
asi
perpajakkan
dalam
mengumpulkan \up0 \expndtw0\charscalex107 peerima
an, perlu diingat sasaran administrasi pajak yakni \up0 \expndtw-2\c
harscalex100 meningkatkan kepatuhan pembayar pajak dan melaksanakan ketentuan \u
p0 \expndtw0\charscalex102 pajak secara seragam untuk mendapatkan penerimaa
n maksimal \up0 \expndtw-3\charscalex100 dengan biaya optimal. (Gunadi, 2004) \
par\pard\qj \li3345\ri1498\sb8\sl-413\slmult0\fi360 \up0 \expndtw0\charscalex103
Berkaitan dengan administrasi pajak yang diperlukan untuk \line \up0 \ex
pndtw0\charscalex100 mendukung optimalisasi pemungutan pajak, Toshiyuki dar

i JICA \line \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf6\f7\fs24 Expert\ul

0\nosupersub\cf1\f2\fs24
seperti yang dikutip Gunadi menyatakan bah
wa untuk \line \up0 \expndtw0\charscalex104 mencapai hal tersebut \up0 \expndt
w0\charscalex105 , disyaratkan beberapa kondisi administrasi \par\pard\ql \li334
5\sb101\sl-276\slmult0 \up0 \expndtw-3\charscalex100 perpajakan seperti berikut:
\par\pard\ql \li3705\sb144\sl-276\slmult0\tx4248 \up0 \expndtw-2\charscalex100
1). \tab \up0 \expndtw0\charscalex104 administrasi pajak harus dapat mengamankan
penerimaan \par\pard\qj \li4248\ri1505\sb34\sl-410\slmult0 \up0 \expndtw0\chars
calex102 negara, kecukupan penerimaan negara dapat memperlancar \line \up0 \expn
dtw-2\charscalex100 tersedianya barang dan jasa publik serta pembangunan secara
\line \up0 \expndtw-2\charscalex100 merata dan berkesinambungan keseluruh wilaya
h negara; \par\pard\ql \li3705\sb121\sl-276\slmult0\tx4248 \up0 \expndtw-2\chars
calex100 2). \tab \up0 \expndtw0\charscalex103 administrasi pajak harus berdasar
kan peraturan perpajakan \par\pard\ql \li4248\sb144\sl-276\slmult0 \up0 \expndtw
-1\charscalex100 yang sah sesuai dengan perundang-undangan dan transparan. \par\
pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\p
ard\ql\li6201\sb52\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect
\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg44}{\bkmkend Pg
44}\par\pard\li4248\sb0\sl-276\slmult0\par\pard\li4248\sb0\sl-276\slmult0\par\pa
rd\li4248\sb0\sl-276\slmult0\par\pard\li4248\sb0\sl-276\slmult0\par\pard\li4248\
sb0\sl-276\slmult0\par\pard\li4248\sb0\sl-276\slmult0\par\pard\li4248\sb0\sl-276
\slmult0\par\pard\li4248\sb82\sl-276\slmult0\fi0\tx8969 \up0 \expndtw0\charscale
x102 \ul0\nosupersub\cf1\f2\fs24 Pelaksanaan yang sesuai dengan ketentuan\ta
b \up0 \expndtw0\charscalex102 (\ul0\nosupersub\cf6\f7\fs24 Rule Base\ul0\nosup
ersub\cf1\f2\fs24 )\par\pard\qj \li4248\ri1499\sb31\sl-410\slmult0 \up0 \expndtw
0\charscalex103 merespon akan kejelasan dan kepastian hukum kepada \up0 \e
xpndtw0\charscalex100 masyarakat dan diharapkan memberikan iklim berusaha dan \u
p0 \expndtw-3\charscalex100 investasi sehat; \par\pard\ql \li3705\sb101\sl-276\s
lmult0\tx4248 \up0 \expndtw-2\charscalex100 3). \tab \up0 \expndtw0\charscalex10
2 administrasi
perpajakan
harus
dapat
merealisasikan \par\pard\qj \l
i4248\ri1502\sb26\sl-420\slmult0 \up0 \expndtw0\charscalex104 perpajakan yang sa
h dan adil sesuai ketentuan perundang-\line \up0 \expndtw0\charscalex104 undanga
n dan menghilangkan kesewenang-wenangan, \line \up0 \expndtw-3\charscalex1
00 arogansi, dan perilaku yang dipengaruhi kepentingan pribadi; \par\pard\ql \li
3705\sb99\sl-276\slmult0\tx4248 \up0 \expndtw-2\charscalex100 4). \tab \up0 \exp
ndtw0\charscalex106 administrasi perpajakan harus dapat mencegah dan \
par\pard\qj \li4248\ri1497\sb30\sl-415\slmult0 \up0 \expndtw0\charscalex108 memb
erikan sanksi atau hukuman yang adil atas \up0 \expndtw0\charscalex1
00 ketidakjujuran dan pelanggaran serta penyimpangan para \up0 \expndtw-2\c
harscalex100 pelaksana, agar tidak terjadi penyalahgunaan wewenang yang \up0 \ex
pndtw0\charscalex104 menyebabkan kebocoran, kedisiplinan para pegawai perlu \up0
\expndtw-3\charscalex100 mendapat perhatian sungguh-sungguh; \par\pard\ql \li37
05\sb120\sl-276\slmult0\tx4248 \up0 \expndtw-2\charscalex100 5). \tab \up0 \expn
dtw-2\charscalex100 administrsi perpajakan harus mampu menyelenggarakan
\par\pard\ql \li4248\sb124\sl-276\slmult0 \up0 \expndtw-3\charscalex100 sistem p
erpajakan yang efisien dan efektif; \par\pard\li3705\sb151\sl-276\slmult0\fi0\tx
4248 \up0 \expndtw0\charscalex100 6).\tab \up0 \expndtw0\charscalex100 administr
asi perpajakan harus meningkatkan kepatuhan\par\pard\li3705\sb141\sl-276
\slmult0\fi542 \up0 \expndtw0\charscalex100 pembayar pajak, hal ini sesu
ai dengan Sistem \ul0\nosupersub\cf6\f7\fs24 Self\par\pard\li3705\sb137\sl
-276\slmult0\fi542 \up0 \expndtw0\charscalex100 Assessment;\par\pard\li3705\sb13
7\sl-276\slmult0\fi0\tx4248 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf1\f2\
fs24 7).\tab \up0 \expndtw0\charscalex100 administrasi perpajakan harus me
mberikan dukungan\par\pard\li3705\sb137\sl-276\slmult0\fi542\tx8791 \up0 \expn
dtw0\charscalex100 terhadap pertumbuhan dan pembangunan\tab \up0 \expndtw0\ch
arscalex100 (\ul0\nosupersub\cf6\f7\fs24 Management\ul0\nosupersub\cf1\f2\fs24 )
\par\pard\li3705\sb141\sl-276\slmult0\fi542 \up0 \expndtw0\charscalex100 usaha y
ang sehat masyarakat pembayar pajak;\par\pard\li3705\sb137\sl-276\slmult0\fi0\tx
4248 \up0 \expndtw0\charscalex100 8).\tab \up0 \expndtw0\charscalex100 administr
asi perpajakan harus dapat memberikan kontribusi\par\pard\li3705\sb137\sl-276\sl

mult0\fi542 \up0 \expndtw0\charscalex100 atas pertumbuhan demokrasi masyarakat.

(Riawan Tjandra,\par\pard\li3705\sb137\sl-276\slmult0\fi542 \up0 \expndtw0\chars
calex100 2006 : 86-87)\par\pard\li3705\sb141\sl-276\slmult0\fi542 \up0 \expndtw0
\charscalex100 Menurut Silvani (1992), administrasi perpajakan harus :\par\pard\
li3705\sb137\sl-276\slmult0\fi0\tx4248 \up0 \expndtw0\charscalex100 1).\tab \up0
\expndtw0\charscalex100 mendorong warga mematuhi ketentuan perpajakan dengan\pa
r\pard\li3705\sb137\sl-276\slmult0\fi542\tx7113 \up0 \expndtw0\charscalex100 mem
buat biaya kepatuhan\tab \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf6\f7\f
s24 (Compliance Cost\ul0\nosupersub\cf1\f2\fs24 ) dan biaya\par\pard\li3705\s
b137\sl-276\slmult0\fi542 \up0 \expndtw0\charscalex100 pelayanan semurah mungkin
;\par\pard\li3705\sb141\sl-276\slmult0\fi0\tx4248 \up0 \expndtw0\charscalex100 2
).\tab \up0 \expndtw0\charscalex100 meminimalisasi penyalahgunaan pembelanjaan
penerimaan\par\pard\li3705\sb137\sl-276\slmult0\fi542 \up0 \expndtw0\charscalex1
00 pajak dari masyarakat;\par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li
6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb47\sl-276\slmult0 \up0 \expndtw-3\
charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-24
0{\bkmkstart Pg45}{\bkmkend Pg45}\par\pard\li3705\sb0\sl-276\slmult0\par\pard\li
3705\sb0\sl-276\slmult0\par\pard\li3705\sb0\sl-276\slmult0\par\pard\li3705\sb0\s
l-276\slmult0\par\pard\li3705\sb0\sl-276\slmult0\par\pard\li3705\sb0\sl-276\slmu
lt0\par\pard\li3705\sb0\sl-276\slmult0\par\pard\li3705\sb82\sl-276\slmult0\fi0\t
x4248 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf1\f2\fs24 3).\tab \up0 \ex
pndtw-1\charscalex100 melaksanakan sosialisasi, edukasi, dan advokasi
untuk\par\pard\qj \li4248\ri1499\sb39\sl-400\slmult0 \up0 \expndtw0\charscalex10
3 mendorong kesadaran dan kemauan masyarakat mematuhi \up0 \expndtw-3\charscalex
100 ketentuan perpajakan. (Riawan Tjandra, 2006 : 86-87) \par\pard\ql \li2985\sb
0\sl-276\slmult0 \par\pard\ql\li2985\sb267\sl-276\slmult0\tx3345 \up0 \expndtw-4
\charscalex100 \ul0\nosupersub\cf2\f3\fs24 b. \tab \up0 \expndtw-3\charscalex100
Reformasi Pajak (\ul0\nosupersub\cf3\f4\fs24 Tax Reform\ul0\nosupersub\cf2\f3\f
s24 ) \par\pard\qj \li3345\ri1504\sb11\sl-413\slmult0\fi360 \up0 \expndtw0\chars
calex103 \ul0\nosupersub\cf1\f2\fs24 Gunadi berpendapat bahwa reformasi perpaja
kan meliputi dua \line \up0 \expndtw-2\charscalex100 area, yaitu reformasi kebi
jakan pajak ( \ul0\nosupersub\cf6\f7\fs24 Tax Policy\ul0\nosupersub\cf1\f2\fs24
) berupa regulasi atau \line \up0 \expndtw-1\charscalex100 peraturan perpajakan
dan reformasi administrasi perpajakan. (Gunadi, \line \up0 \expndtw-3\charscalex
100 2007) \par\pard\qj \li3345\ri1499\sb7\sl-413\slmult0\fi360 \up0 \expndtw0\ch
arscalex104 Di Indonesia, reformasi pajak dilakukan karena pemerintah \lin
e \up0 \expndtw0\charscalex100 menganggap bahwa peraturan perpajakan yang berlak
u saat itu (1983 \line \up0 \expndtw0\charscalex105 dan sebelumnya) adalah penin
ggalan kolonial belanda yang sudah \line \up0 \expndtw0\charscalex103 tidak sesu
ai lagi dengan perkembangan zaman, tidak sesuai dengan \line \up0 \expndtw0\char
scalex104 struktur dan organisasi pemerintahan, tidak berdasar pancasila, dan \l
ine \up0 \expndtw0\charscalex102 tidak lagi sesuai dengan perkembangan ekonomi.
Sistem perpajakan \line \up0 \expndtw0\charscalex101 yang ada pada saat itu buka
n saja tidak sesuai dengan perekonomian \line \up0 \expndtw0\charscalex106 Indon
esia yang makin modern, tetapi juga sangat rumit dan sukar \line \up0 \expndtw-2
\charscalex100 dipahami oleh pemungut pajak maupun pembayar pajak. (Erly Suandi,
\line \up0 \expndtw-3\charscalex100 2005 : 109-110) \par\pard\qj \li3345\ri1503
\sb2\sl-420\slmult0\fi360 \up0 \expndtw-1\charscalex100 Sejak diadakannya reform
asi perpajakan tahun 1983, sebagaimana \line \up0 \expndtw0\charscalex101 telah
diubah dengan undang-undang Nomor \up0 \expndtw0\charscalex102 9 Tahun \up0
\expndtw0\charscalex102 1994 dan \par\pard\qj \li3345\ri1500\sb6\sl-413\slmult
0 \up0 \expndtw0\charscalex100 undang-undang Nomor 16 Tahun 2000 tentang Ketentu
an Umum dan \line \up0 \expndtw-1\charscalex100 Tata Cara Perpajakan, sistem pem
ungutan pajak di Indonesia berubah \line \up0 \expndtw0\charscalex100 dari \ul0\
nosupersub\cf6\f7\fs24 Official Assessment System\ul0\nosupersub\cf1\f2\fs24
menjadi \ul0\nosupersub\cf6\f7\fs24 Self Assessment System\ul0\nosupersub\c
f1\f2\fs24 . \line \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf6\f7\fs24 Offi
cial Assessment System\ul0\nosupersub\cf1\f2\fs24 merupakan sistem pemungu
tan yang \line \up0 \expndtw0\charscalex100 memberi wewenang kepada fiskus untu
k menentukan besarnya pajak \line \up0 \expndtw0\charscalex103 yang terutang ole

h wajib pajak. \ul0\nosupersub\cf6\f7\fs24 Self Assessment System\ul0\nosupersub

\cf1\f2\fs24 merupakan \line \up0 \expndtw-3\charscalex100 suatu pemungutan paj
ak yang memberi wewenang kepada Wajib Pajak \line \up0 \expndtw0\charscalex101 u
ntuk menentukan besarnya pajak terutang. Peranan pembukuan/ \line \up0 \ex
pndtw0\charscalex101 akuntansi sangat penting karena informasi keuangan yang dih
asilkan \line \up0 \expndtw-2\charscalex100 dari proses pembukuan, diperlukan un
tuk keperluan menghitung pajak \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard
\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb29\sl-276\slmult0 \up0 \expn
dtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0
\sl-240{\bkmkstart Pg46}{\bkmkend Pg46}\par\pard\qj \li3345\sb0\sl-410\slmult0 \
par\pard\qj\li3345\sb0\sl-410\slmult0 \par\pard\qj\li3345\sb0\sl-410\slmult0 \pa
r\pard\qj\li3345\sb0\sl-410\slmult0 \par\pard\qj\li3345\ri1504\sb261\sl-410\slmu
lt0 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf1\f2\fs24 terutang dan veri
fikasi, serta pemeriksaan dan investasi terhadap \line \up0 \expndtw-1\char
scalex100 kebenaran penghitungan jumlah pajak terutang.(Tarjo dan Indra, 2006 \l
ine \up0 \expndtw-3\charscalex100 :101) \par\pard\qj \li3345\ri1504\sb6\sl-415\s
lmult0\fi360 \up0 \expndtw-2\charscalex100 Reformasi peraturan perpajakan harus
dilakukan secara cermat dan \line \up0 \expndtw0\charscalex104 jangan sampai a
da peraturan yang saling bertentangan. Karena \line \up0 \expndtw-2\charsca
lex100 kompleksitas meningkatkan ketidakpastian bagi pembayar pajak, yang \line
\up0 \expndtw0\charscalex100 selanjutnya mendorong ketidakpatuhan (\ul0\nosupers
ub\cf6\f7\fs24 Westat\ul0\nosupersub\cf1\f2\fs24 dalam Jackson \ul0\nosupersub\
cf6\f7\fs24 et al\ul0\nosupersub\cf1\f2\fs24 ., \line \up0 \expndtw0\charscalex1
02 1986). Hasil penelitian Milliron \up0 \expndtw0\charscalex101 (1988)
menunjukkan bahwa \par\pard\ql \li3345\ri1499\sb0\sl-414\slmult0\tx3705\tx3705
\up0 \expndtw0\charscalex104 Ambiguitas dalam peraturan perpajakan berkorelasi
positif dengan \line \up0 \expndtw-3\charscalex100 ketidakpatuhan dalam penyusun
an pelaporan pajak penghasilan.(\ul0\nosupersub\cf6\f7\fs24 Ibid\ul0\nosupersub\
cf1\f2\fs24 ) \line\tab \up0 \expndtw0\charscalex101 Keuntungan \ul0\nosupersub\
cf6\f7\fs24 self assessment system\ul0\nosupersub\cf1\f2\fs24 ini adalah Wajib
Pajak diberi \up0 \expndtw0\charscalex100 kepercayaan oleh pemerintah (Fiskus) u
ntuk menghitung, membayar, \up0 \expndtw0\charscalex101 dan melaporkan sendiri p
ajak yang terutang sesuai dengan ketentuan \up0 \expndtw0\charscalex105 perpajak
an yang berlaku. Fungsi penghitungan adalah fungsi yang \up0 \expndtw0\charscale
x105 memberi hak kepada Wajib Pajak untuk menentukan sendiri pajak \up0 \expndtw
0\charscalex101 yang terutang sesuai dengan peraturan perpajakan. Atas dasar fun
gsi \up0 \expndtw0\charscalex104 penghitungan tersebut Wajib Pajak berkewajiban
untuk membayar \up0 \expndtw0\charscalex102 pajak sebesar pajak yang terutang ke
Bank Persepsi atau kantor pos. \up0 \expndtw0\charscalex103 Selanjutnya Wajib P
ajak melaporkan pembayaran dan berapa besar \up0 \expndtw-2\charscalex100 pajak
yang telah dibayar kepada Kantor Pelayanan Pajak (KPP). (\ul0\nosupersub\cf6\f7\
fs24 Ibid\ul0\nosupersub\cf1\f2\fs24 ) \line\tab \up0 \expndtw0\charscalex104 Tu
juan utama dari pembaharuan perpajakan nasional ini adalah \up0 \expndtw0\charsc
alex102 untuk lebih menegakkan kemandirian kita dalam membiayai \up0
\expndtw0\charscalex102 pembangunan nasional dengan jalan lebih menge
rahkan lagi \up0 \expndtw0\charscalex103 kemampuan kita sendiri. Dengan reform
asi pajak diharapkan dapat \up0 \expndtw0\charscalex101 terjadi suatu penyeder
hanaan sistem perpajakkan. Penyedehanaan \up0 \expndtw-2\charscalex100 terseb
ut mencakup jenis pajak, tarif pajak, dan cara pembayaran pajak. \up0 \expndtw0\
charscalex103 Setelah reformasi ini sistem pembayaran pajak akan makin adil dan
\up0 \expndtw0\charscalex102 wajar dengan jumlah wajib pajak akan makin l
uas. Selanjutnya \up0 \expndtw0\charscalex104 reformasi pajak juga akan dilakuk
an terhadap aparat pajak (fiskus) \up0 \expndtw0\charscalex103 baik yang menyang
kut prosedur, tata disiplin maupun mental. (Erly \up0 \expndtw-3\charscalex100 S
uandi, 2005 : 109-110) \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li62
01\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb14\sl-276\slmult0 \up0 \expndtw-3\ch
arscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{
\bkmkstart Pg47}{\bkmkend Pg47}\par\pard\qj \li3345\sb0\sl-412\slmult0 \par\pard
\qj\li3345\sb0\sl-412\slmult0 \par\pard\qj\li3345\sb0\sl-412\slmult0 \par\pard\q
j\li3345\sb0\sl-412\slmult0 \par\pard\qj\li3345\ri1501\sb251\sl-412\slmult0\fi36

0 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf1\f2\fs24 Dalam upaya menaikan

penerimaan pajak perlu juga dilakukan \up0 \expndtw-2\charscalex100 penyempurnaa
n aparatur perpajakan dengan melakukan komputerisasi \up0 \expndtw0\charscalex10
0 dan peningkatan mutu para pegawainya, perbaikan sikap mental para \up0 \expndt
w0\charscalex103 pejabatnya,serta mempersiapkan para wajib pajak yang telah dibe
ri \up0 \expndtw0\charscalex100 kebebasan dan kepercayaan yang besar sekali dala
m menghitung dan \up0 \expndtw-3\charscalex100 membayar pajaknya sendiri. ((Erly
Suandi, 2005: 111) \par\pard\ql \li2985\sb0\sl-276\slmult0 \par\pard\ql\li2985\
sb265\sl-276\slmult0 \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf2\f3\fs24 c
.\ul0\nosupersub\cf10\f11\fs24 \ul0\nosupersub\cf2\f3\fs24 Reformasi Administr
asi Perpajakan \par\pard\qj \li3345\ri1498\sb6\sl-420\slmult0\fi360 \up0 \expndt
w0\charscalex103 \ul0\nosupersub\cf1\f2\fs24 Reformasi administrasi menurut Gera
ld E.Caiden (1969) seperti \up0 \expndtw0\charscalex105 dikutip oleh Susilo
Zuhar, mengemukaan bahwa reformasi \up0 \expndtw-3\charscalex100 adminis
trasi didefinisikan sebagai berikut: \par\pard\qj \li3705\sb0\sl-276\slmult0 \pa
r\pard\qj\li3705\ri1497\sb243\sl-276\slmult0 \up0 \expndtw0\charscalex102 \ul0\n
osupersub\cf6\f7\fs24 \u8220?The Artificial Inducement of Administration Tr
ansformation \up0 \expndtw0\charscalex100 Against Resistance\ul0\nosupersub\cf
1\f2\fs24 .\u8221? Definisi dari Caiden ini mengandung \up0 \expndtw0\
charscalex104 beberapa implikasi: reformasi administrasi merupakan kegiatan \up0
\expndtw0\charscalex104 yang dibuat oleh manusia (\ul0\nosupersub\cf6\f7\fs24 M
anmade\ul0\nosupersub\cf1\f2\fs24 ) tidak bersifat eksidental, \up0 \expndtw0\ch
arscalex104 otomatis maupun ilmiah, (2) reformasi administrasi merupakan \up0 \e
xpndtw0\charscalex103 suatu proses, \up0 \expndtw0\charscalex105 (3) resistensi
beriringan dengan proses reformasi \up0 \expndtw-3\charscalex100 administrasi. (
Soesilo Zauhar, 2002 :6) \par\pard\qj \li3345\sb0\sl-414\slmult0 \par\pard\qj\li
3345\ri1499\sb16\sl-414\slmult0\fi360 \up0 \expndtw0\charscalex100 \ul0\nosupers
ub\cf6\f7\fs24 Self Assessment System \ul0\nosupersub\cf1\f2\fs24 merupakan suat
u pemungutan pajak yang \line \up0 \expndtw0\charscalex103 memberi wewenang kepa
da Wajib Pajak untuk menentukan sendiri \line \up0 \expndtw0\charscalex107 besar
nya pajak terutang. Wajib Pajak diberi tanggung jawab atas \line \up0 \expndtw0\
charscalex102 kewajiban pelaksanaan pajak sebagai pencerminan kewajiban di
\line \up0 \expndtw-2\charscalex100 bidang perpajakan. Wajib Pajak diberi keper
cayaan untuk menghitung, \line \up0 \expndtw0\charscalex100 membayar dan melapor
kan sendiri pajak yang terutang sesuai dengan \line \up0 \expndtw-2\charscalex10
0 ketentuan perpajakan yang berlaku. Fungsi penghitungan memberi hak \line \up0
\expndtw0\charscalex104 kepada Wajib Pajak untuk menentukan sendiri pajak yang t
erutang \line \up0 \expndtw-3\charscalex100 sesuai dengan peraturan perpajakan d
an atas dasar fungsi penghitungan \line \up0 \expndtw0\charscalex100 Wajib Pajak
berkewajiban untuk membayar pajak sebesar pajak yang \line \up0 \expndtw-1\char
scalex100 terutang ke Bank Persepsi atau Kantor Pos. Fungsi terakhir dari wajib
\line \up0 \expndtw-1\charscalex100 pajak adalah melaporkan pembayaran dan berap
a besar pajak yang \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\s
b0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb1
72\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\pape
rw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg48}{\bkmkend Pg48}\par\pard\qj
\li3345\sb0\sl-420\slmult0 \par\pard\qj\li3345\sb0\sl-420\slmult0 \par\pard\qj\l
i3345\sb0\sl-420\slmult0 \par\pard\qj\li3345\sb0\sl-420\slmult0 \par\pard\qj\li3
345\ri1503\sb213\sl-420\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf
1\f2\fs24 telah dibayar ke Kantor Pelayanan Pajak (KPP). (Tarjo dan Indra, 2006
\line \up0 \expndtw-3\charscalex100 :104) \par\pard\qj \li3345\ri1501\sb0\sl-413
\slmult0 \up0 \expndtw0\charscalex106 Sistem pemungutan yang berlaku di Indonesi
a saat ini adalah \ul0\nosupersub\cf6\f7\fs24 Self \line \up0 \expndtw0\charscal
ex101 Assessment System\ul0\nosupersub\cf1\f2\fs24 yaitu ketetapan pajak yang d
itetapkan oleh Wajib \line \up0 \expndtw0\charscalex101 Pajak sendiri yang dilak
ukannya dalam SPT. \ul0\nosupersub\cf6\f7\fs24 Self Assessment System \line \up0
\expndtw0\charscalex100 \ul0\nosupersub\cf1\f2\fs24 merupakan tipe administrasi
perpajakan yang mengungkapkan bahwa \line \up0 \expndtw-1\charscalex100 tipe ad
ministrasi perpajakan banyak ditentukan oleh bentuk kerjasama \line \up0 \expndt
w0\charscalex102 atau tingkat partisipasi Wajib Pajak atau pemotong/pemungut paj

ak \line \up0 \expndtw0\charscalex106 dan respon Wajib Pajak terhadap pengenaan

pajak tersebut \up0 \expndtw-4\charscalex100 (Zain, \par\pard\qj \li3345\ri1497\
sb0\sl-410\slmult0 \up0 \expndtw0\charscalex102 2003). Pada tipe ini Wajib Pajak
mendapat beban yang sangat berat, \line \up0 \expndtw-4\charscalex100 karena: \
up0 \expndtw0\charscalex107 (1) Wajib Pajak harus melaporkan semua informasi yan
g \line \up0 \expndtw-3\charscalex100 relevan dalam SPT, (2) Menghitung Dasar Pe
ngenaan Pajaknya (DPP), \par\pard\qj \li3345\ri1498\sb4\sl-413\slmult0 \up0 \exp
ndtw-2\charscalex100 (3) Mengkalkulasi jumlah pajak yang terutang maksudnya meng
urangi \up0 \expndtw0\charscalex102 pajak yang terutang dengan jumlah pajak yang
dilunasi dalam tahun \up0 \expndtw0\charscalex104 berjalan, dan \up0 \expndtw0\
charscalex105 (4) Melunasi pajak yang terutang atau mengangsur \up0 \expndtw-3
\charscalex100 jumlah pajak yang terutang. (Gunadi.2004). \par\pard\li3345\sb128
\sl-276\slmult0\fi360\tx6870 \up0 \expndtw-1\charscalex100 Menurut Carlos A.
Silvani\tab \up0 \expndtw-1\charscalex100 (1992) seperti dikutip Gunadi
,\par\pard\li3345\sb141\sl-276\slmult0\fi0 \up0 \expndtw-1\charscalex100 adminis
trasi pajak dikatakan efektif bila mampu mengatasi masalah-\par\pard\li3345\sb13
7\sl-276\slmult0\fi0 \up0 \expndtw-1\charscalex100 masalah seperti :\par\pard\li
3345\sb137\sl-276\slmult0\fi0\tx3950 \up0 \expndtw-1\charscalex100 1).\tab \up0
\expndtw-1\charscalex100 Wajib pajak yang tidak terdaftar ( \ul0\nosupersub\cf6\
f7\fs24 Unregistered Taxpayers\ul0\nosupersub\cf1\f2\fs24 );\par\pard\li3345\sb1
37\sl-276\slmult0\fi0\tx3950 \up0 \expndtw-1\charscalex100 2).\tab \up0 \expndtw
-1\charscalex100 Wajib pajak yang tidak menyampaikan surat pemberitahuan\par\par
d\li3345\sb141\sl-276\slmult0\fi542 \up0 \expndtw-1\charscalex100 (SPT) atau \ul
0\nosupersub\cf6\f7\fs24 Stop Filing Tax Payers\ul0\nosupersub\cf1\f2\fs24 ;\par
\pard\li3345\sb137\sl-276\slmult0\fi0\tx3950 \up0 \expndtw-1\charscalex100 3).\t
ab \up0 \expndtw-1\charscalex100 penyelundup pajak (\ul0\nosupersub\cf6\f7\fs24
Tax Evaders\ul0\nosupersub\cf1\f2\fs24 );\par\pard\li3345\sb137\sl-276\slmult0\f
i0\tx3950 \up0 \expndtw-1\charscalex100 4).\tab \up0 \expndtw-1\charscalex100 pe
nunggak pajak (\ul0\nosupersub\cf6\f7\fs24 Delinquent Tax Payers\ul0\nosupersub\
cf1\f2\fs24 ).(Gunadi, 2004)\par\pard\qj \li3345\ri1501\sb0\sl-420\slmult0\fi360
\up0 \expndtw0\charscalex101 Menurut Inter America Centre of Tax Administration
tahun 1992 \line \up0 \expndtw0\charscalex103 dalam menilai seberapa baik pengu
mpulan penerimaan pajak, perlu \line \up0 \expndtw-1\charscalex100 diingat beber
apa sasaran administrasi pajak seperti: (1) meningkatkan \line \up0 \expndtw0\ch
arscalex107 kepatuhan para pembayar pajak, dan \up0 \expndtw0\charscalex101 (2)
melaksanakan ketentuan \par\pard\qj \li3345\ri1499\sb0\sl-420\slmult0 \up0 \exp
ndtw0\charscalex100 perpajakan secara uniform untuk mendapatkan penerimaan maksi
mal \up0 \expndtw-3\charscalex100 dengan biaya yang optimal (Gunadi.2004). \par\
pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\p
ard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb151\sl-276\slmult0 \up0 \
expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard
\sb0\sl-240{\bkmkstart Pg49}{\bkmkend Pg49}\par\pard\qj \li3345\sb0\sl-410\slmul
t0 \par\pard\qj\li3345\sb0\sl-410\slmult0 \par\pard\qj\li3345\sb0\sl-410\slmult0
\par\pard\qj\li3345\sb0\sl-410\slmult0 \par\pard\qj\li3345\ri1501\sb261\sl-410\
slmult0\fi360 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf1\f2\fs24 Uniformit
as pelaksanaan ketentuan perpajakan ke segenap \line \up0 \expndtw0\ch
arscalex101 pembayar pajak selain merupakan upaya politis untuk meningkatkan \li
ne \up0 \expndtw0\charscalex104 legitimasi dari kelompok politisi yang sedang be
rkuasa, juga dapat \line \up0 \expndtw-1\charscalex100 menunjukkan bahwa adminis
trasi perpajakan\ul0\nosupersub\cf6\f7\fs24 committed\ul0\nosupersub\cf1\f2\fs2
4 atas keadilan \line \up0 \expndtw-3\charscalex100 perlakuan terhadap segenap
pembayar pajak (Gunadi.2004). \par\pard\qj \li3345\ri1502\sb8\sl-413\slmult0\fi3
60 \up0 \expndtw0\charscalex101 Keadilan demikian merupakan salah satu elem
en yang dapat \up0 \expndtw0\charscalex101 membantu meningkatkan kepercayaan (
\ul0\nosupersub\cf6\f7\fs24 Confidence\ul0\nosupersub\cf1\f2\fs24 ) masyarakat a
tas \up0 \expndtw0\charscalex101 sistem perpajakan dan selanjutnya meningkatkan
kepatuhan sukarela \up0 \expndtw-3\charscalex100 masyarakat pembayar pajak (Guna
di.2004). \par\pard\qj \li3345\ri1497\sb6\sl-415\slmult0\fi360 \up0 \expndtw-1\c
harscalex100 Setelah memperoleh kepercayaan masyarakat dan pengertian serta \up0
\expndtw0\charscalex101 dukungan rakyat banyak, dapatlah administrasi pajak dia

nggap sehat \up0 \expndtw0\charscalex101 (\ul0\nosupersub\cf6\f7\fs24 Sound\ul0\

nosupersub\cf1\f2\fs24 ). Untuk mencapai hal itu, Toshiyuki (2001) dari JICA \ul
0\nosupersub\cf6\f7\fs24 expert \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf1
\f2\fs24 mengharapkan beberapa kondisi administrasi perpajakan seperti
\up0 \expndtw-3\charscalex100 berikut. (Gunadi.2004). \par\pard\qj \li3345\ri14
94\sb7\sl-413\slmult0\fi360 \up0 \expndtw-2\charscalex100 Pertama, administrasi
pajak harus dapat mengamankan penerimaan \line \up0 \expndtw0\charscalex105 nega
ra. Kecukupan penerimaan negara dapat memperlancar \line \up0 \expndtw
0\charscalex103 tersedianya barang dan jasa publik dan pembangunan secara merata
\line \up0 \expndtw-3\charscalex100 dan berkesinambungan ke seluruh wilayah neg
ara. (Gunadi.2004). \par\pard\qj \li3345\ri1496\sb0\sl-413\slmult0\fi360 \up0 \e
xpndtw0\charscalex104 Kedua, administrasi pajak harus berdasarkan aturan perpaja
kan \up0 \expndtw-3\charscalex100 yang sah sesuai dengan ketentuan/perundang-und
angan dan transparan. \up0 \expndtw-2\charscalex100 Pelaksanaan yang sesuai deng
an ketentuan (\ul0\nosupersub\cf6\f7\fs24 Rule-Base\ul0\nosupersub\cf1\f2\fs24 )
dan transparan \up0 \expndtw0\charscalex100 akan memberikan kejelasan dan kepas
tian hukum kepada masyarakat \up0 \expndtw0\charscalex101 dan diharapkan dapat m
emberikan iklim berusaha dan investasi yang \up0 \expndtw0\charscalex102 sehat.
Selain itu, juga dapat mengurangi KKN, penyalahgunaan \up0 \expndtw-3\cha
rscalex100 prosedur, wewenang dan jabatan. (Gunadi.2004). \par\pard\qj \li3345\r
i1500\sb0\sl-420\slmult0\fi360 \up0 \expndtw0\charscalex100 Ketiga, administra
si perpajakan harus dapat merealisasikan \line \up0 \expndtw0\charscalex
105 perpajakan yang sah dan adil sesuai dengan ketentuan perundang-\line \up0 \e
xpndtw-2\charscalex100 undangan dan menghilangkan kesewenang-wenangan \up0
\expndtw0\charscalex105 (\ul0\nosupersub\cf6\f7\fs24 Abuse of \par\pard\qj \li
3345\ri1498\sb0\sl-420\slmult0 \up0 \expndtw0\charscalex100 Power\ul0\nosupersub
\cf1\f2\fs24 ), arogansi, dan perilaku yang dipengaruhi kepentingan pribadi \up0
\expndtw-3\charscalex100 baik sosial, politik maupun ekonomi. (Gunadi.2004). \p
ar\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \pa
r\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb140\sl-276\slmult0 \up
0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\p
ard\sb0\sl-240{\bkmkstart Pg50}{\bkmkend Pg50}\par\pard\qj \li3345\sb0\sl-410\sl
mult0 \par\pard\qj\li3345\sb0\sl-410\slmult0 \par\pard\qj\li3345\sb0\sl-410\slmu
lt0 \par\pard\qj\li3345\sb0\sl-410\slmult0 \par\pard\qj\li3345\ri1500\sb261\sl-4
10\slmult0\fi360 \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf1\f2\fs24 Keempa
t, administrasi perpajakan harus dapat mencegah dan \line \up0 \expndtw0\c
harscalex103 memberikan sanksi dan hukuman yang adil atas ketidakjujuran dan \li
ne \up0 \expndtw-3\charscalex100 pelanggaran serta penyimpangan para pelaksana.
(Gunadi.2004). \par\pard\qj \li3345\ri1499\sb6\sl-415\slmult0\fi360 \up0 \expndt
w-2\charscalex100 Agar tidak terjadi penyalahgunaan wewenang yang mengakibatkan
\line \up0 \expndtw0\charscalex103 kebocoran, kedisiplinan para pegawai perl
u mendapat perhatian \line \up0 \expndtw0\charscalex102 sungguh-sungguh. Unt
uk itu, tampaknya sistem \ul0\nosupersub\cf6\f7\fs24 Reward\ul0\nosupers
ub\cf1\f2\fs24
and \line \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf6\f7\
fs24 Punishement\ul0\nosupersub\cf1\f2\fs24 perlu ditegakkan secara tegas
dengan pembenahan \line \up0 \expndtw-3\charscalex100 lingkungan kepegawaiannya
(misalnya kesejahteraan). (\ul0\nosupersub\cf6\f7\fs24 Ibid\ul0\nosupersub\cf1\
f2\fs24 ) \par\pard\qj \li3345\ri1499\sb0\sl-415\slmult0\fi360 \up0 \expndtw0\ch
arscalex100 Kelima, administrasi perpajakan harus mampu menyelenggarakan \line \
up0 \expndtw0\charscalex104 sistem perpajakan yang efisien dan efektif. Ad
inimstrasi pajak \line \up0 \expndtw0\charscalex107 umumnya disebut efektif
apabila dapat meminimalisasikan \line \up0 \expndtw0\charscalex102 penghi
ndaran, penyelundupan, pengemplangan dan penyalahgunaan \line \up0 \expndtw-3\ch
arscalex100 instrumen perpajakan untuk "membobol" uang negara. (Gunadi.2004). \p
ar\pard\li3345\sb113\sl-276\slmult0\fi360\tx5885 \up0 \expndtw0\charscalex101 Un
tuk itu Silvani\tab \up0 \expndtw0\charscalex101 (1992), menyatakan bahw
a administrasi\par\pard\li3345\sb137\sl-276\slmult0\fi0\tx5434 \up0 \expndtw0\
charscalex101 perpajakan harus:\tab \up0 \expndtw0\charscalex101 (1) mendoro
ng warga mematuhi ketentuan\par\pard\ql \li3345\sb123\sl-276\slmult0 \up0
\expndtw0\charscalex100 perpajakan dengan membuat biaya kepatuhan (\ul0\nosupers

ub\cf6\f7\fs24 Compliance Cost\ul0\nosupersub\cf1\f2\fs24 ) dan \par\pard\li3345

\sb151\sl-276\slmult0\fi0\tx4229\tx8032\tx8689 \up0 \expndtw0\charscalex102 biay
a\tab \up0 \expndtw0\charscalex102 pelayanan
semurah
mungkin;\tab \up0 \ex
pndtw0\charscalex102 (2)\tab \up0 \expndtw0\charscalex102 meminimalisasi\par\par
d\ql \li3345\sb137\sl-276\slmult0 \up0 \expndtw-2\charscalex100 penyalahgunaan p
embelanjaan penerimaan pajak dari masyarakat; dan \par\pard\qj \li3345\ri1501\sb
6\sl-420\slmult0 \up0 \expndtw0\charscalex100 (3) melaksanakan sosialisasi, eduk
asi dan advokasi untuk mendorong \up0 \expndtw0\charscalex100 kesadaran dan kema
uan masyarakat mematuhi ketentuan perpajakan. \up0 \expndtw-3\charscalex100 (Gun
adi.2004). \par\pard\qj \li3345\ri1504\sb9\sl-410\slmult0\fi360 \up0 \expndtw0\c
harscalex104 Selanjutnya, administrasi dapat dikatakan efisien apabila
\line \up0 \expndtw-1\charscalex100 pencapaian penerimaan dilakukan dengan peng
orbanan yang optimal. \line \up0 \expndtw0\charscalex102 Untuk itu diperlukan:
\up0 \expndtw0\charscalex103 (1) teknologi yang memadai \up0 \expndtw-2\char
scalex100 (maju), \up0 \expndtw-2\charscalex100 (2) \par\pard\ql \li3345\ri1498\
sb0\sl-416\slmult0\tx3705 \up0 \expndtw0\charscalex107 anggaran yang cukup, (3)
personel yang andal, dan (4) dukungan \line \up0 \expndtw-3\charscalex100 politi
s dan motivasi (komitmen) semua pihak. (Gunadi.2004). \line \tab \up0 \expndtw-1
\charscalex100 Keenam, administrasi perpajakan harus dapat meningkatka
n \up0 \expndtw0\charscalex104 kepatuhan pembayar pajak. Sesuai dengan sistem \u
l0\nosupersub\cf6\f7\fs24 Self Assessment\ul0\nosupersub\cf1\f2\fs24 , \up0 \exp
ndtw-3\charscalex100 kepatuhan ini meliputi kemauan (dan kesadaran) masyarakat u
ntuk: (1) \up0 \expndtw-3\charscalex100 mendaftarkan diri memperoleh NPWP, (2) m
enyampaikan SPT dengan \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li62
01\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201
\sb158\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\
paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg51}{\bkmkend Pg51}\par\pard
\ql \li3345\sb0\sl-410\slmult0 \par\pard\ql\li3345\sb0\sl-410\slmult0 \par\pard\
ql\li3345\sb0\sl-410\slmult0 \par\pard\ql\li3345\sb0\sl-410\slmult0 \par\pard\ql
\li3345\ri1498\sb261\sl-410\slmult0\tx3705 \up0 \expndtw0\charscalex100 \ul0\nos
upersub\cf1\f2\fs24 perhitungan yang lengkap dan benar atas segenap objek pajakn
ya, (3) \line \up0 \expndtw-3\charscalex100 membayar pajak berdasar jumlah yang
sebenarnya dan tepat waktu. \line\tab \up0 \expndtw0\charscalex101 Kalau ketiga
elemen proses pelaksanaan pajak ini tercapai secara \up0 \expndtw0\charscalex103
otomatis berdasarkan kesadaran, moral dan sikap serta perilaku \up0 \exp
ndtw0\charscalex101 masyarakat pembayar pajak, Toshiyuki \up0 \expndtw0\chars
calex101 (2001) secara berlebihan \par\pard\qj \li3345\ri1495\sb2\sl-420\slmul
t0 \up0 \expndtw-1\charscalex100 menyatakan bahwa sejak saat itu aparat perpajak
an kurang diperlukan \up0 \expndtw-3\charscalex100 lagi. (Gunadi.2004). \par\par
d\qj \li3345\ri1497\sb5\sl-414\slmult0\fi360 \up0 \expndtw-2\charscalex100 Meman
g diakui bahwa \ul0\nosupersub\cf6\f7\fs24 valuntary compliance\ul0\nosupersub\c
f1\f2\fs24 untuk seluruh subjek \line \up0 \expndtw0\charscalex101 pajak dengan
meliputi segenap objek pajak rasanya merupakan suatu \line \up0 \expndtw0\chars
calex100 utopi (mitos) yang tidak mudah untuk mewujudkannya. Namun harus \line \
up0 \expndtw0\charscalex103 disadari realita kepatuhan wajib pajak harus dapat d
itingkatkan dari \line \up0 \expndtw0\charscalex106 waktu ke waktu sehingga seja
jar dengan negara tetangga. Dengan \line \up0 \expndtw0\charscalex102 demikian,
secara umum kriteria kesuksesan administrasi perpajakan \line \up0 \expndtw0\cha
rscalex100 dapat diketahui dari seberapa jauh peningkatan kepatuhan dari waktu \
line \up0 \expndtw-3\charscalex100 ke waktu. (Gunadi.2004). \par\pard\qj \li3345
\ri1504\sb0\sl-420\slmult0\fi360 \up0 \expndtw0\charscalex102 Ketujuh, adminis
trasi perpajakan harus dapat memberikan \line \up0 \expndtw0\charscalex1
01 dukungan terhadap pertumbuhan dan pembangunan \up0 \expndtw-3\charscalex1
00 (manajemen) \par\pard\qj \li3345\ri1499\sb0\sl-415\slmult0 \up0 \expndtw0\cha
rscalex105 usaha yang sehat masyarakat pembayar pajak. Memang sebaiknya \up0 \ex
pndtw0\charscalex101 sistem perpajakan haruslah fokus pada tujuan fiskal (budget
) dengan \up0 \expndtw-1\charscalex100 meminimalisasikan tujuan nonfiskal. Pe
ngenalan muatan nonfiskal \up0 \expndtw0\charscalex104 pada sistem perpajakan
akan menambah kompleksitas administrasi \up0 \expndtw-3\charscalex100 perpajakan
. (Gunadi.2004). \par\pard\ql \li2985\sb0\sl-276\slmult0 \par\pard\ql\li2985\sb2

31\sl-276\slmult0 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf2\f3\fs24 d.\u

l0\nosupersub\cf10\f11\fs24 \ul0\nosupersub\cf2\f3\fs24 Modernisasi Sistem Adm
inistrasi Perpajakan \par\pard\qj \li3345\ri1504\sb6\sl-420\slmult0\fi360 \up0 \
expndtw0\charscalex101 \ul0\nosupersub\cf1\f2\fs24 Dalam rangka penerapan sistem
administrasi perpajakan modern, \line \up0 \expndtw0\charscalex102 sejak tahun
2001, Direktorat Jenderal Pajak telah memulai beberapa \line \up0 \expndtw0\char
scalex100 langkah reformasi administrasi perpajakan jangka menengah \up0 \e
xpndtw-3\charscalex100 (3-5 \par\pard\qj \li3345\ri1496\sb17\sl-400\slmult0 \up0
\expndtw-2\charscalex100 tahun) sebagai prioritas reformasi perpajakan yang mod
ern, efisien dan \up0 \expndtw-2\charscalex100 dipercaya masyarakat dengan tujua
n tercapainya: \par\pard\ql \li3705\sb123\sl-276\slmult0\tx4248 \up0 \expndtw-3\
charscalex100 1). \tab \up0 \expndtw-3\charscalex100 Tingkat sukarela kepatuhan
yang tinggi; \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb196\sl276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw1190
0\paperh16840\pard\sb0\sl-240{\bkmkstart Pg52}{\bkmkend Pg52}\par\pard\li3705\sb
0\sl-276\slmult0\par\pard\li3705\sb0\sl-276\slmult0\par\pard\li3705\sb0\sl-276\s
lmult0\par\pard\li3705\sb0\sl-276\slmult0\par\pard\li3705\sb0\sl-276\slmult0\par
\pard\li3705\sb0\sl-276\slmult0\par\pard\li3705\sb0\sl-276\slmult0\par\pard\li37
05\sb82\sl-276\slmult0\fi0\tx4248 \up0 \expndtw0\charscalex101 \ul0\nosupersub\c
f1\f2\fs24 2).\tab \up0 \expndtw0\charscalex101 Tingkat kepercayaan terhadap adm
inistrasi perpajakan yang\par\pard\li3705\sb141\sl-276\slmult0\fi542 \up0 \expnd
tw0\charscalex101 tinggi;\par\pard\li3705\sb137\sl-276\slmult0\fi0\tx4248 \up0 \
expndtw0\charscalex101 3).\tab \up0 \expndtw0\charscalex101 Produktivitas pegawa
i perpajakan yang tinggi. Diungkapkan\par\pard\li3705\sb137\sl-276\slmult0\fi542
\tx8531 \up0 \expndtw0\charscalex101 oleh Hadi Purnomo bahwa sejak tahun\tab
\up0 \expndtw0\charscalex101 2001, Direktorat\par\pard\qj \li4248\ri1499\sb0\sl420\slmult0 \up0 \expndtw0\charscalex105 Jenderal Pajak telah memulai beberapa l
angkah reformasi \line \up0 \expndtw0\charscalex105 administrasi pepajakan y
ang menjadi landasan bagi \line \up0 \expndtw-2\charscalex100 terciptanya
administrasi perpajakan yang modern, efisien dan \par\pard\ql \li4248\sb119\sl-2
76\slmult0 \up0 \expndtw-3\charscalex100 dipercaya masyarakat. (Hadi Purnomo, 20
04 : 218-233) \par\pard\qj \li3345\ri1499\sb10\sl-415\slmult0\fi360 \up0 \expndt
w-1\charscalex100 Dalam jangka pendek, upaya-upaya yang dilakukan ad
alah \line \up0 \expndtw0\charscalex101 dimungkinkan Wajib Pajak untuk m
enyampaikan SPT secara \line \up0 \expndtw-3\charscalex100 elektronik \up0 \
expndtw0\charscalex106 (\ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\
f2\fs24 ). Dalam rangka peningkatan pelayanan \line \up0 \expndtw0\chars
calex100 permohonan restitusi kepada Wajib Pajak, sedang dikaji ag
ar \line \up0 \expndtw-3\charscalex100 permohonannya dapat diberikan cukup denga
n penelitian saja. \par\pard\qj \li3345\ri1501\sb1\sl-420\slmult0\fi360 \up0 \ex
pndtw0\charscalex104 Langkah-langkah reformasi dan
modernisasi administ
rasi \up0 \expndtw-3\charscalex100 perpajakan antara lain mencakup ; \par\pard\l
i3705\sb113\sl-276\slmult0\fi0\tx4248 \up0 \expndtw0\charscalex101 1).\tab \up0
\expndtw0\charscalex101 Penyempurnaan peraturan pelaksanaan undang-undang\
par\pard\li3705\sb137\sl-276\slmult0\fi542 \up0 \expndtw0\charscalex101 perpajak
an;\par\pard\ql \li3705\sb137\sl-276\slmult0\tx4248 \up0 \expndtw-3\charscalex10
0 2). \tab \up0 \expndtw-3\charscalex100 Perluasan Kantor Pelayanan Pajak (KPP)
khusus Wajib Pajak \par\pard\qj \li4248\ri1495\sb10\sl-415\slmult0 \up0 \expndtw
-3\charscalex100 besar antara lain dengan pembentukan organisasi berdasarkan \up
0 \expndtw0\charscalex103 fungsi, pengembangan sistem administrasi pepajakan yan
g \up0 \expndtw-2\charscalex100 terintegrasi dengan pendekatan fungsi, dan imple
mentasi dari \up0 \expndtw0\charscalex106 prinsip-prinsip tata pemerintahaan
yang bersih dan \up0 \expndtw-3\charscalex100 berwibawa (\ul0\nosupersub\
cf6\f7\fs24 Good Governance\ul0\nosupersub\cf1\f2\fs24 ); \par\pard\li3705\sb126
\sl-276\slmult0\fi0\tx4248 \up0 \expndtw0\charscalex100 3).\tab \up0 \expndtw0\c
harscalex100 Pembangunan Kantor Pelayanan Pajak khusus Wajib Pajak\par\pard\li37
05\sb137\sl-276\slmult0\fi542 \up0 \expndtw0\charscalex100 menengah dan Kantor P
elayanan Pajak khusus Wajib Pajak\par\pard\li3705\sb141\sl-276\slmult0\fi542 \up
0 \expndtw0\charscalex100 kecil di kanwil Direktorat Jenderal Pajak Jakarta I;\

par\pard\li3705\sb137\sl-276\slmult0\fi0\tx4248\tx9552\tx9855 \up0 \expndtw0\cha

rscalex100 4).\tab \up0 \expndtw0\charscalex100 Pengembangan basis data, p
embayaran pajak\tab \up0 \expndtw0\charscalex100 ,\tab \up0 \expndtw0\charscal
ex100 dan\par\pard\li3705\sb137\sl-276\slmult0\fi542\tx8877 \up0 \expndtw0\chars
calex100 penyampaian Surat Pemberitahuan Tagihan\tab \up0 \expndtw0\charscale
x100 (SPT) secara\par\pard\ql \li4248\sb122\sl-276\slmult0 \up0 \expndtw-3\char
scalex100 \ul0\nosupersub\cf6\f7\fs24 online; \par\pard\ql \li3705\sb144\sl-276\
slmult0\tx4248 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs24 5). \ta
b \up0 \expndtw-3\charscalex100 Perbaikan manajemen pemeriksaan pajak; \par\pard
\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\
ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb196\sl-276\slmult0 \up0 \expn
dtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0
\sl-240{\bkmkstart Pg53}{\bkmkend Pg53}\par\pard\li3705\sb0\sl-276\slmult0\par\p
ard\li3705\sb0\sl-276\slmult0\par\pard\li3705\sb0\sl-276\slmult0\par\pard\li3705
\sb0\sl-276\slmult0\par\pard\li3705\sb0\sl-276\slmult0\par\pard\li3705\sb0\sl-27
6\slmult0\par\pard\li3705\sb0\sl-276\slmult0\par\pard\li3705\sb82\sl-276\slmult0
\fi0\tx4248 \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf1\f2\fs24 6).\tab \up
0 \expndtw0\charscalex100 Meningkatkan efektivitas penerapan kode etik di
jajaran\par\pard\qj \li4248\ri1499\sb29\sl-412\slmult0 \up0 \expndtw-1\charscale
x100 Direktorat Jenderal Pajak dan komisi Ombudsman Nasional. \up0 \expndtw0\cha
rscalex102 Dalam jangka menengah, upaya-upaya tersebut diharapkan \up0 \expndtw0
\charscalex103 dapat ditingkatkan tidak hanya kepatuhan perpajakan (\ul0\nosuper
sub\cf6\f7\fs24 Tax \up0 \expndtw0\charscalex101 Compliance\ul0\nosupersub\cf1\f
2\fs24 ), akan tetapi juga kepercayaan masyarakat \up0 \expndtw0\charscal
ex104 terhadap aparat pajak, dan produktivitas aparat pajak.(UU \up0 \expndtw-3\
charscalex100 Nomor 36 Tahun 2004 bab 3) \par\pard\qj \li3345\ri1496\sb8\sl-412\
slmult0\fi360 \up0 \expndtw0\charscalex100 Hadi Purnomo mengemukakan beberapa ci
ri khusus dalam sistem \line \up0 \expndtw0\charscalex103 administrasi perpajaka
n modern yakni perbaikan pelayanan melalui \line \up0 \expndtw0\charscalex104 pe
mbentukan \ul0\nosupersub\cf6\f7\fs24 Account Representative \ul0\nosupersub\cf1
\f2\fs24 dan\ul0\nosupersub\cf6\f7\fs24 Compliant Center\ul0\nosupersub\cf1\f2\
fs24 untuk \line \up0 \expndtw0\charscalex104 menampung keberatan Wajib Paja
k. Selain itu juga merangkul \line \up0 \expndtw0\charscalex103 kemajuan te
knologi terbaru diantaranya \ul0\nosupersub\cf6\f7\fs24 e-Filing, e-Payment,
e-\line \up0 \expndtw0\charscalex101 Registration\ul0\nosupersub\cf1\f2\fs24
dan \ul0\nosupersub\cf6\f7\fs24 e-Counceling \ul0\nosupersub\cf1\f2\fs24 y
ang diharapkan meningkatkan \line \up0 \expndtw0\charscalex103 mekanisme con
trol lebih efektif. Manfaat yang dapat diperoleh dari \line \up0 \expndtw0\chars
calex104 penerapan system bagi wajib pajak adalah \ul0\nosupersub\cf6\f7\fs24 Si
mplicity.\ul0\nosupersub\cf1\f2\fs24 Dimana alur \line \up0 \expndtw0\charscale
x104 pekerjaan lebih sederhana dengan bantuan \ul0\nosupersub\cf6\f7\fs24 accoun
t representative\ul0\nosupersub\cf1\f2\fs24 , \line \up0 \expndtw0\charscalex100
\ul0\nosupersub\cf6\f7\fs24 certainity\ul0\nosupersub\cf1\f2\fs24 yaitu terd
apat kepastian dalam melaksanakan peraturan \line \up0 \expndtw-2\charscalex
100 perpajakan didukung bidang pelayanan dan penyuluhan di kanwil serta \line \u
p0 \expndtw-2\charscalex100 seksi pelayanan di Kantor Pelayanan Pajak. (Anonim,
2004) \par\pard\qj \li3345\ri1502\sb8\sl-413\slmult0\fi360 \up0 \expndtw0\charsc
alex103 Langkah reformasi yang signifikan adalah pembentukan Kantor \line \up0 \
expndtw0\charscalex105 Wajib Pajak Besar. Guna memberikan pelayanan dan pengawas
an \line \up0 \expndtw0\charscalex104 yang lebih baik terhadap Wajib Pajak
besar yang memberikan \line \up0 \expndtw0\charscalex100 kontribusi yang rela
tif besar terhadap penerimaan pajak, Dirjen pajak \line \up0 \expndtw-1\charscal
ex100 membentuk Kantor Wilayah dan Kantor Pelayanan Pajak Wajib Pajak \line \up0
\expndtw-2\charscalex100 besar (LTO). Pada Kantor Pelayanan Pajak Wajib Pajak b
esar tersebut \line \up0 \expndtw0\charscalex100 dibentuk \ul0\nosupersub\cf6\f7
\fs24 Account Representative \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf
1\f2\fs24 (AR) yang bertujuan untuk \par\pard\qj \li3345\ri1503\sb10\sl-41
0\slmult0 \up0 \expndtw0\charscalex104 mengetahui segala tingkah laku, ruang
lingkup bisnis dan segala \line \up0 \expndtw0\charscalex102 sesuatu yang berka
itan dengan hak dan kewajiban perpajakan Wajib \line \up0 \expndtw0\charscalex10

0 Pajak yang diawasinya \up0 \expndtw0\charscalex100 (\ul0\nosupersub\cf6\f7\f

s24 Knowing Your Taxpayer\ul0\nosupersub\cf1\f2\fs24 ) dan pelayanan \par\pa
rd\ql \li3345\sb121\sl-276\slmult0 \up0 \expndtw-3\charscalex100 kepada wajib pa
jak dapat dilakukan secara tuntas pada satu meja. \par\pard\ql \li6201\sb0\sl-27
6\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\
slmult0 \par\pard\ql\li6201\sb196\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i
\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg
54}{\bkmkend Pg54}\par\pard\qj \li3345\sb0\sl-413\slmult0 \par\pard\qj\li3345\sb
0\sl-413\slmult0 \par\pard\qj\li3345\sb0\sl-413\slmult0 \par\pard\qj\li3345\sb0\
sl-413\slmult0 \par\pard\qj\li3345\ri1500\sb246\sl-413\slmult0\fi360 \up0 \expnd
tw0\charscalex103 \ul0\nosupersub\cf1\f2\fs24 Disamping itu, peningkatan pela
yanan terhadap wajib pajak \line \up0 \expndtw0\charscalex101 dilakukan deng
an membangun \ul0\nosupersub\cf6\f7\fs24 On-line System\ul0\nosupersub\cf1\f2
\fs24 yang menyangkut \line \up0 \expndtw0\charscalex101 pembayaran pajak (\u
l0\nosupersub\cf6\f7\fs24 e-Payment\ul0\nosupersub\cf1\f2\fs24 ), pendaftaran NP
WP (\ul0\nosupersub\cf6\f7\fs24 e-Registration\ul0\nosupersub\cf1\f2\fs24 ) \lin
e \up0 \expndtw0\charscalex101 serta pelaporan SPT (\ul0\nosupersub\cf6\f7\fs24
e-Filing\ul0\nosupersub\cf1\f2\fs24 ) sehingga Wajib Pajak tidak perlu lagi \lin
e \up0 \expndtw0\charscalex104 datang ke kantor pajak, namun cukup melakukan keg
iatan tersebut \line \up0 \expndtw0\charscalex103 secara \ul0\nosupersub\cf6\f7\
fs24 On-line\ul0\nosupersub\cf1\f2\fs24
dari rumah/kantor mereka. Den
gan demikian \line \up0 \expndtw-1\charscalex100 persinggungan antara wajib pa
jak dengan petugas dapat diminimalisir \line \up0 \expndtw0\charscalex102 dan be
rmanfaat bagi semua pihak. Selain itu, reformasi pengawasan \line \up0 \expndtw0
\charscalex100 terhadap pemenuhan kewajiban perpajakan dilakukan melip
uti: \line \up0 \expndtw0\charscalex103 pertama pembentukan bank data \up0
\expndtw0\charscalex102 (alat pengawasan). Kedua, \par\pard\qj \li3345\ri15
00\sb10\sl-410\slmult0 \up0 \expndtw0\charscalex104 mengembangkan \ul0\nosupersu
b\cf6\f7\fs24 E-Mapping\ul0\nosupersub\cf1\f2\fs24
dan \ul0\nosupersub\cf6\
f7\fs24 Smart-Mapping\ul0\nosupersub\cf1\f2\fs24
dan ketiga \line \up0 \e
xpndtw0\charscalex101 melakukan \ul0\nosupersub\cf6\f7\fs24 law enforcement \ul0
\nosupersub\cf1\f2\fs24 antara lain penyanderaan (\ul0\nosupersub\cf6\f7\fs24 Ge
jzling\ul0\nosupersub\cf1\f2\fs24 ) dan \line \up0 \expndtw-3\charscalex100 peny
idikan. \par\pard\qj \li3345\ri1496\sb8\sl-413\slmult0\fi360 \up0 \expndtw-2\cha
rscalex100 Di negara Singapura, untuk menahan agar hubungan dengan Wajib \line \
up0 \expndtw0\charscalex103 Pajak tidak semakin memburuk, maka \ul0\nosupersub\c
f6\f7\fs24 Inland Revenue Authority of \line \up0 \expndtw0\charscalex101 Singap
ore\ul0\nosupersub\cf1\f2\fs24 (IRAS) mengeluarkan sistem \ul0\nosupersub\cf6\f
7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 untuk memperbaiki \line \up0 \expndt
w0\charscalex100 kepercayaan masyarakat kepada sistem perpajakkan. Pada su
rvey \line \up0 \expndtw0\charscalex102 tahun 2001, dimana 94,1% Wajib Pajak pri
badi, 89,6% Wajib Pajak \line \up0 \expndtw-3\charscalex100 Badan, dan 94,6% Waj
ib Pajak Pengusaha barang dan jasa menyatakan \line \up0 \expndtw-3\charscalex10
0 kepuasan dengan pelayanan \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\
cf1\f2\fs24 .(Tan Chee-Wee, 2005) \par\pard\qj \li3345\ri1499\sb7\sl-413\slmult0
\fi360 \up0 \expndtw0\charscalex100 Pemerintah Malaysia telah mempromosikan
Internet pengisian \line \up0 \expndtw0\charscalex102 formulir pajak yang diseb
ut \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 yang diperke
nalkan pada tahun \line \up0 \expndtw0\charscalex105 2006 sebagai bagian d
ari inisiatif \ul0\nosupersub\cf6\f7\fs24 e-government\ul0\nosupersub\cf1\f2
\fs24 . Peraturan \line \up0 \expndtw0\charscalex102 tersebut sempat memunculk
an protes dari wajib pajak, karena mulai \line \up0 \expndtw0\charscalex102 tahu
n 2007 pemerintah mengumumkan tidak akan mengirimkan dan \line \up0 \expndtw0\ch
arscalex102 menerima data pajak penghasilan, apabila wajib pajak t
idak \line \up0 \expndtw0\charscalex104 mengirimkannya melalui metode baru yaitu
\ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 . \up0 \expndtw
-3\charscalex100 (T.Ramayah, \par\pard\ql \li3345\sb121\sl-276\slmult0 \up0 \exp
ndtw-3\charscalex100 2008 : 1) \par\pard\ql \li3705\sb124\sl-276\slmult0\tx7687
\up0 \expndtw0\charscalex107 Sedangkan di Indonesia, sejak tahun \tab \up0 \expn
dtw0\charscalex109 2001 Dirjen pajak telah \par\pard\qj \li3345\ri1500\sb26\sl-4

20\slmult0 \up0 \expndtw0\charscalex103 melakukan kampanye sadar dan peduli

pajak. Kampanye juga \line \up0 \expndtw0\charscalex100 dilakukan kepada
seluruh lapisan masyarakat seperti kalangan \par\pard\ql \li6201\sb0\s
l-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb27\sl
-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw119
00\paperh16840\pard\sb0\sl-240{\bkmkstart Pg55}{\bkmkend Pg55}\par\pard\qj \li33
45\sb0\sl-412\slmult0 \par\pard\qj\li3345\sb0\sl-412\slmult0 \par\pard\qj\li3345
\sb0\sl-412\slmult0 \par\pard\qj\li3345\sb0\sl-412\slmult0 \par\pard\qj\li3345\r
i1497\sb251\sl-412\slmult0 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf1\f2\f
s24 akademis, politisi, pengusaha, selebritis tokoh agama, tokoh \li
ne \up0 \expndtw-2\charscalex100 masyarakat dan LSM-LSM. Upaya membangun
kesadaran dan \line \up0 \expndtw0\charscalex104 kepedulian masyarakat untu
k membayar pajak, Direktorat Jenderal \line \up0 \expndtw0\charscalex100 Pajak
telah melaksanakan intensifikasi pajak. Intensifikasi adalah \line \up0 \ex
pndtw-3\charscalex100 kegiatan optimalisasi penggalian penerimaan pajak melalui
wajib pajak \line \up0 \expndtw0\charscalex101 yang sudah terdaftar, untuk melak
sanakan kewajiban perpajakannya. \line \up0 \expndtw-1\charscalex100 Kegiatan in
tensifikasi ini berupa penyuluhan berbagai ketentuan yang \line \up0 \expndtw0\c
harscalex104 berlaku, memberikan pelayanan prima kepada wajib pajak,
\line \up0 \expndtw-3\charscalex100 pemeriksaan dan penagihan pajak. \par\pard\
qj \li3345\ri1501\sb8\sl-413\slmult0\fi360 \up0 \expndtw0\charscalex101 Dapat di
katakan, penerapan sistem administrasi perpajakan yang \up0 \expndtw0\charscalex
104 mengalami penyempurnaan atau perbaikan kinerjanya, baik secara \up0 \expndtw
0\charscalex101 individu, kelompok, maupun kelembagaan agar lebih ef
isien, \up0 \expndtw0\charscalex103 ekonomis dan cepat yang merupakan perwu
judan dari program \up0 \expndtw0\charscalex104 kegiatan reformasi administras
i perpajakan jangka menengah yang \up0 \expndtw-1\charscalex100 menjadi priorita
s perpajakan yang digulirkan oleh Direktorat Jenderal \up0 \expndtw-3\charscale
x100 Pajak sejak tahun 2001. (Taufan Sofyan, 2000 : 32) \par\pard\ql \li6201\sb0
\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\s
l-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-27
6\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\
slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\sl
mult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmu
lt0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult
0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0
\par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \p
ar\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par
\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\p
ard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb177\sl-276\slmult0 \up0 \
expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard
\sb0\sl-240{\bkmkstart Pg56}{\bkmkend Pg56}\par\pard\ql \li4972\sb0\sl-276\slmul
t0 \par\pard\ql\li4972\sb0\sl-276\slmult0 \par\pard\ql\li4972\sb0\sl-276\slmult0
\par\pard\ql\li4972\sb0\sl-276\slmult0 \par\pard\ql\li4972\sb0\sl-276\slmult0 \
par\pard\ql\li4972\sb0\sl-276\slmult0 \par\pard\ql\li4972\sb0\sl-276\slmult0 \pa
r\pard\ql\li4972\sb79\sl-276\slmult0 \up0 \expndtw0\charscalex100 \ul0\nosupersu
b\cf2\f3\fs24 B. Kerangka Pemikiran \par\pard\ql \li4142\sb0\sl-276\slmult0 \par
\pard\ql\li4142\sb0\sl-276\slmult0 \par\pard\ql\li4142\sb172\sl-276\slmult0 \up0
\expndtw-3\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Sistem Perpajakkan \par\pa
rd\ql \li4622\sb4\sl-276\slmult0 \up0 \expndtw-4\charscalex100 Indonesia \par\pa
rd\ql \li3940\sb4\sl-276\slmult0 \up0 \expndtw-3\charscalex100 (UU No 28 tahun 2
007) \par\pard\ql \li4147\sb0\sl-276\slmult0 \par\pard\ql\li4147\sb248\sl-276\sl
mult0 \up0 \expndtw-3\charscalex100 Pelaporan SPT \par\pard\li2966\sb0\sl-276\sl
mult0\par\pard\li2966\sb0\sl-276\slmult0\par\pard\li2966\sb247\sl-276\slmult0\fi
0\tx5966 \up0 \expndtw-3\charscalex100 Manual\tab \up0 \expndtw-3\charscalex100
On-Line\par\pard\ql \li5908\sb1\sl-262\slmult0 \up0 \expndtw-3\charscalex100 \ul
0\nosupersub\cf6\f7\fs24 (e-filling) \par\pard\ql \li6331\sb0\sl-253\slmult0 \pa
r\pard\ql\li6331\sb0\sl-253\slmult0 \par\pard\ql\li6331\sb200\sl-253\slmult0 \up
0 \expndtw-4\charscalex100 \ul0\nosupersub\cf13\f14\fs22 ASP \par\pard\ql \li517

9\sb27\sl-253\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf14\f15\fs2

2 (Application Service Provider) \par\pard\li7526\sb0\sl-276\slmult0\par\pard\li
7526\sb102\sl-276\slmult0\fi0\tx9950 \up2 \expndtw-3\charscalex100 \ul0\nosupers
ub\cf1\f2\fs24 Keakuratan\tab \dn4 \expndtw-3\charscalex100 Kepastian\par\pard\s
ect\sectd\sbknone\cols2\colno1\colw7131\colsr160\colno2\colw4469\colsr160\qj \li
4103\ri1099\sb0\sl-237\slmult0\tx4449 \up0 \expndtw-3\charscalex100 Direktorat J
enderal \line\tab \up0 \expndtw-3\charscalex100 Pajak (DJP)\par\pard\column \ql
\li20\sb12\sl-276\slmult0\tx2804 \up0 \expndtw-3\charscalex100 Konsep \ul0\nosup
ersub\cf6\f7\fs24 e-Filing\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\cf1
\f2\fs24 Hukum \par\pard\sect\sectd\sbknone \ql \li4550\sb0\sl-276\slmult0 \par\
pard\ql\li4550\sb0\sl-276\slmult0 \par\pard\ql\li4550\sb0\sl-276\slmult0 \par\pa
rd\ql\li4550\sb266\sl-276\slmult0 \up0 \expndtw-3\charscalex100 Gambar 1. Bagan
Kerangka Pemikiran \par\pard\qj \li2625\sb0\sl-415\slmult0 \par\pard\qj\li2625\r
i1498\sb15\sl-415\slmult0\fi360 \up0 \expndtw-1\charscalex100 Berdasarkan kerang
ka pemikiran di atas terlihat bahwa sistem perpajakkan \line \up0 \expndtw0\char
scalex106 di Indonesia telah menganut sistem pemungutan \ul0\nosupersub\cf6\f7\
fs24 Self Assesment System\ul0\nosupersub\cf1\f2\fs24 . \line \up0 \expndtw-2\ch
arscalex100 Dimana Wajib Pajak diberikan wewenang untuk mengadakan pembukuan dan
\line \up0 \expndtw0\charscalex102 melaporkan besarnya pajak yang terhutang
. Seiring dengan modernisasi \line \up0 \expndtw0\charscalex103 perpajakkan y
ang diterapkan di Indonesia, Wajib Pajak dalam melaporkan \line \up0 \expndtw-1\
charscalex100 Surat Pemberitahuan (SPT) dapat menerapkan dua cara. Yang pertama
adalah \line \up0 \expndtw0\charscalex108 cara manual dimana SPT yang akan dilap
orkan langsung dikirimkan ke \line \up0 \expndtw-2\charscalex100 Direktorat Jend
eral Pajak. Dan yang ke dua adalah melalui sistem \ul0\nosupersub\cf6\f7\fs24 On
-line\ul0\nosupersub\cf1\f2\fs24 atau \line \up0 \expndtw-3\charscalex100 \ul0\
nosupersub\cf6\f7\fs24 e-Filing \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf1
\f2\fs24 dimana SPT yang akan dilaporkan dikirim melalui bantuan \line \u
p0 \expndtw0\charscalex100 \ul0\nosupersub\cf6\f7\fs24 Aplication Service Prov
ider \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf1\f2\fs24 (ASP) yang telah
ditunjuk oleh Direktorat \par\pard\ql \li2625\sb120\sl-276\slmult0 \up0 \exp
ndtw-3\charscalex100 Jenderal Pajak (DJP). \par\pard\ql \li6201\sb0\sl-276\slmul
t0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb52\sl-276\slmult
0 \up0 \expndtw-3\charscalex100 i
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bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz365\shplid0
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{\sp{\sn pVerticies}{\sv 8;5;(1,985);(3005,985);(3005,1);(1,1);(1,985)}}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz378\shplid1
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 3005}}{\sp{\sn geoBottom}{\sv 984}}{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,984);(3005,984);(3005,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 8126}}
{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fBehindDocumen
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}}
{\shp {\*\shpinst\shpleft3873\shptop4537\shpright5856\shpbottom5258\shpfhdr0\shp

bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz429\shplid2
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;5;(0,721);(1983,721);(1983,1);(0,1);(0,721)}}
{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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}}
{\shp {\*\shpinst\shpleft3873\shptop4537\shpright5855\shpbottom5257\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz442\shplid3
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,720);(1982,720);(1982,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276
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}}
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bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz463\shplid4
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz476\shplid5
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft2433\shptop5617\shpright4234\shpbottom6338\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz553\shplid6
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;5;(0,721);(1800,721);(1800,1);(0,1);(0,721)}}
{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
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{\shp {\*\shpinst\shpleft2433\shptop5617\shpright4233\shpbottom6337\shpfhdr0\shp

bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz566\shplid7
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,720);(1800,720);(1800,0);(0,0)}}
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}}
{\shp {\*\shpinst\shpleft4963\shptop6875\shpright8107\shpbottom7600\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz587\shplid8
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;5;(0,725);(3144,725);(3144,0);(0,0);(0,725)}}
{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276
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{\shp {\*\shpinst\shpleft4963\shptop6875\shpright8107\shpbottom7600\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz600\shplid9
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz643\shplid10
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz656\shplid11
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft4958\shptop4168\shpright4978\shpbottom4446\shpfhdr0\shp

bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz697\shplid12
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft4905\shptop4417\shpright5026\shpbottom4538\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz697\shplid13
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft3302\shptop5248\shpright4661\shpbottom5598\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz714\shplid14
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft3216\shptop5526\shpright3346\shpbottom5646\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz714\shplid15
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft4718\shptop5248\shpright6077\shpbottom5598\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;8;(10,0);(1354,336);(1359,345);(1349,350);(10,14);(0,
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{\sp{\sn pSegmentInfo}{\sv 2;17;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
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bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz731\shplid17
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;5;(29,0);(130,92);(0,120);(29,0);(29,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276
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{\shp {\*\shpinst\shpleft6470\shptop6328\shpright6490\shpbottom6784\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;8;(15,10);(20,446);(10,456);(0,446);(0,10);(10,0);(15
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{\sp{\sn pSegmentInfo}{\sv 2;17;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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{\shp {\*\shpinst\shpleft6417\shptop6755\shpright6538\shpbottom6875\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pVerticies}{\sv 8;5;(121,0);(63,120);(1,0);(121,0);(121,0)}}
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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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{\shp {\*\shpinst\shpleft3216\shptop6337\shpright3216\shpbottom8315\shpfhdr0\shp
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{\shp {\*\shpinst\shpleft3220\shptop8310\shpright3672\shpbottom8330\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276
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{\shp {\*\shpinst\shpleft3648\shptop8257\shpright3768\shpbottom8378\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276

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{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
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{\shp {\*\shpinst\shpleft6595\shptop7600\shpright6600\shpbottom8320\shpfhdr0\shp
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{\shp {\*\shpinst\shpleft6321\shptop8310\shpright6600\shpbottom8330\shpfhdr0\shp
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{\sp{\sn pVerticies}{\sv 8;8;(269,15);(10,20);(0,10);(10,0);(269,0);(279,10);(26
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{\sp{\sn pSegmentInfo}{\sv 2;17;16384;45824;1;45824;1;45824;1;45824;1;45824;1;45
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{\shp {\*\shpinst\shpleft6230\shptop8262\shpright6350\shpbottom8382\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft6993\shptop7777\shpright9154\shpbottom8680\shpfhdr0\shp
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{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
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{\shp {\*\shpinst\shpleft6993\shptop7777\shpright9153\shpbottom8680\shpfhdr0\shp
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\sn geoRight}{\sv 2160}}{\sp{\sn geoBottom}{\sv 903}}{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,903);(2160,903);(2160,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276
8}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 8126}}
{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fBehindDocumen
t}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}

{\shp {\*\shpinst\shpleft9575\shptop7854\shpright11285\shpbottom8574\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz873\shplid28
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 1710}}{\sp{\sn geoBottom}{\sv 720}}
{\sp{\sn pVerticies}{\sv 8;5;(1,720);(1710,720);(1710,0);(1,0);(1,720)}}
{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276
8}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 167772
15}}{\sp{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv
1}}{\sp{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft9575\shptop7854\shpright11284\shpbottom8574\shpfhdr0\sh
pbxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz886\shplid29
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 1709}}{\sp{\sn geoBottom}{\sv 720}}{\sp{\sn shapePath}{\sv 4}}
{\sp{\sn pVerticies}{\sv 8;5;(0,0);(0,720);(1709,720);(1709,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276
8}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 0}}{\sp{\sn lineWidth}{\sv 8126}}
{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\sp{\sn fBehindDocumen
t}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft6566\shptop8099\shpright6902\shpbottom8119\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz935\shplid30
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 336}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;5;(0,20);(336,20);(336,0);(0,0);(0,20)}}
{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276
8}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft6873\shptop8046\shpright6994\shpbottom8166\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz935\shplid31
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 121}}{\sp{\sn geoBottom}{\sv 120}}
{\sp{\sn pVerticies}{\sv 8;5;(0,0);(120,63);(0,120);(0,0);(0,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276
8}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}
{\shp {\*\shpinst\shpleft9144\shptop8195\shpright9480\shpbottom8215\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz952\shplid32
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 336}}{\sp{\sn geoBottom}{\sv 20}}
{\sp{\sn pVerticies}{\sv 8;5;(0,20);(336,20);(336,0);(0,0);(0,20)}}
{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276
8}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}

{\shp {\*\shpinst\shpleft9455\shptop8142\shpright9576\shpbottom8262\shpfhdr0\shp
bxpage\shpbypage\shpwr3\shpwrk0\shpfblwtxt1\shpz952\shplid33
{\sp{\sn shapeType}{\sv 0}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}}{\sp{
\sn geoRight}{\sv 121}}{\sp{\sn geoBottom}{\sv 120}}
{\sp{\sn pVerticies}{\sv 8;5;(1,0);(121,63);(1,120);(1,0);(1,0)}}
{\sp{\sn pSegmentInfo}{\sv 2;11;16384;45824;1;45824;1;45824;1;45824;1;45824;3276
8}}
{\sp{\sn fFillOK}{\sv 1}}{\sp{\sn fFilled}{\sv 1}}{\sp{\sn fillColor}{\sv 0}}{\s
p{\sn fLine}{\sv 0}}{\sp{\sn lineType}{\sv 0}}{\sp{\sn fArrowheadsOK}{\sv 1}}{\s
p{\sn fBehindDocument}{\sv 1}}{\sp{\sn lineColor}{\sv 0}}
}}\par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart P
g57}{\bkmkend Pg57}\par\pard\qj \li2625\sb0\sl-412\slmult0 \par\pard\qj\li2625\s
b0\sl-412\slmult0 \par\pard\qj\li2625\sb0\sl-412\slmult0 \par\pard\qj\li2625\sb0
\sl-412\slmult0 \par\pard\qj\li2625\ri1500\sb251\sl-412\slmult0\fi360 \up0 \expn
dtw0\charscalex105 \ul0\nosupersub\cf1\f2\fs24 Apabila Wajib Pajak melaporkan Su
rat Pemberitahuan (SPT) melalui \up0 \expndtw0\charscalex105 sistem \ul0\nosuper
sub\cf6\f7\fs24 On-line\ul0\nosupersub\cf1\f2\fs24 atau melalui \ul0\nosupersub
\cf6\f7\fs24 e-filing\ul0\nosupersub\cf1\f2\fs24 , maka akan muncul masalah-masa
lah \up0 \expndtw0\charscalex100 seperti kepastian hukum dan keakuratan dari sis
tem \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 yang ditera
pkan \up0 \expndtw0\charscalex103 oleh Direktorat Jenderal Pajak (DJP). Masalah
kepastian hukum ini terjadi, \up0 \expndtw0\charscalex100 dikarenakan Direktorat
Jenderal Pajak masih menggunakan jasa pihak ke tiga \up0 \expndtw-3\charscalex1
00 yang dalam hal ini adalah \ul0\nosupersub\cf6\f7\fs24 Aplication Service Prov
ider \ul0\nosupersub\cf1\f2\fs24 (ASP). \par\pard\qj \li2625\ri1494\sb8\sl-413\s
lmult0\fi360 \up0 \expndtw0\charscalex101 Penelitian ini ditujukkan untuk menget
ahui apakah penerapan konsep \ul0\nosupersub\cf6\f7\fs24 e-\line \up0 \expndtw0\
charscalex100 Filing\ul0\nosupersub\cf1\f2\fs24 yang berlaku di Indonesia saat
ini telah sesuai dengan Asas Kepastian \up0 \expndtw0\charscalex101 Hukum, dan a
pakah keakuratan konsep \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\
f2\fs24 dapat menjamin kebenaran \up0 \expndtw-3\charscalex100 pelaporan SPT d
alam sistem administrasi perpajakkan di Indonesia. \par\pard\ql \li6201\sb0\sl-2
76\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276
\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\s
lmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slm
ult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmul
t0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0
\par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \
par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \pa
r\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\
pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pa
rd\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard
\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\q
l\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\
li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li
6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li62
01\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201
\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\s
b173\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\pa
perw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg58}{\bkmkend Pg58}\par\pard\q
l \li5817\sb0\sl-276\slmult0 \par\pard\ql\li5817\sb0\sl-276\slmult0 \par\pard\ql
\li5817\sb0\sl-276\slmult0 \par\pard\ql\li5817\sb0\sl-276\slmult0 \par\pard\ql\l
i5817\sb0\sl-276\slmult0 \par\pard\ql\li5817\sb0\sl-276\slmult0 \par\pard\ql\li5
817\sb0\sl-276\slmult0 \par\pard\ql\li5817\sb79\sl-276\slmult0 \up0 \expndtw-3\c
harscalex100 \ul0\nosupersub\cf2\f3\fs24 BAB III \par\pard\ql \li3912\sb144\sl-2
76\slmult0 \up0 \expndtw-3\charscalex100 HASIL PENELITIAN DAN PEMBAHASAN \par\pa
rd\li2265\sb0\sl-276\slmult0\par\pard\li2265\sb0\sl-276\slmult0\par\pard\li2265\
sb3\sl-276\slmult0\fi0\tx2625 \up0 \expndtw-3\charscalex100 A.\tab \up0 \expndtw
-3\charscalex100 \ul0\nosupersub\cf3\f4\fs24 e-Filing\ul0\nosupersub\cf2\f3\fs24

dan Asas Kepastian Hukum\par\pard\li2265\sb136\sl-276\slmult0\fi359\tx2985 \up

0 \expndtw-3\charscalex100 1.\tab \up0 \expndtw-3\charscalex100 \ul0\nosupersub\
cf3\f4\fs24 e-Filing\par\pard\qj \li2985\ri1501\sb7\sl-415\slmult0\fi360 \up0 \e
xpndtw0\charscalex103 \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2
\fs24 adalah suatu cara penyampaian SPT dan penyampaian \line \up0 \expn
dtw0\charscalex104 Pemberitahuan Perpanjangan SPT Tahunan secara elektronik
yang \line \up0 \expndtw0\charscalex103 dilakukan secara \ul0\nosupersub\cf6\f
7\fs24 Online \ul0\nosupersub\cf1\f2\fs24 dan \ul0\nosupersub\cf6\f7\fs24 Real T
ime \ul0\nosupersub\cf1\f2\fs24 melalui Penyedia Jasa Aplikasi \line \up0 \expnd
tw0\charscalex101 (ASP), (PER 47/PJ/2008, pasal 1 ayat 7). \ul0\nosupersub\cf6\f
7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 merupakan salah satu \line \up0 \exp
ndtw0\charscalex102 bagian dari modernisasi administrasi perpajakkan, dengan tuj
uan agar \par\pard\li2985\sb125\sl-276\slmult0\fi0\tx4656 \up0 \expndtw0\charsca
lex101 Wajib Pajak\tab \up0 \expndtw0\charscalex101 (WP) memperoleh kemuda
han dalam memenuhi\par\pard\li2985\sb137\sl-276\slmult0\fi0 \up0 \expndtw0\c
harscalex101 kewajibannya, sehingga pemenuhan kewajiban perpajakkan yang sifatny
a\par\pard\li2985\sb137\sl-276\slmult0\fi0 \up0 \expndtw0\charscalex101 \ul0\nos
upersub\cf6\f7\fs24 Urgent \ul0\nosupersub\cf1\f2\fs24 seperti penyampaian SPT d
apat lebih mudah dilaksanakan dan\par\pard\li2985\sb141\sl-276\slmult0\fi0 \up0
\expndtw0\charscalex101 tujuan peningkatan kualitas pelayanan wajib pajak dapat
tercapai.\par\pard\li2985\sb137\sl-276\slmult0\fi360\tx7423 \up0 \expndtw0\chars
calex101 Perusahaan Penyedia Jasa Aplikasi\tab \up0 \expndtw0\charscalex101 (
ASP) wajib memberikan\par\pard\li2985\sb137\sl-276\slmult0\fi0\tx6539 \up0 \ex
pndtw0\charscalex101 jaminan kepada Wajib Pajak\tab \up0 \expndtw0\charsca
lex101 bahwa SPT
atau Pemberitahuan\par\pard\qj \li2985\ri1502\sb17\sl413\slmult0 \up0 \expndtw-3\charscalex100 Perpanjangan SPT Tahunan beserta lamp
irannya yang disampaikan secara \up0 \expndtw0\charscalex102 elektronik dijamin
kerahasiaannya, diterima di Direktorat Jenderal Pajak \up0 \expndtw0\charscalex1
04 secara lengkap dan \ul0\nosupersub\cf6\f7\fs24 Real Time\ul0\nosupersub\cf1\
f2\fs24 serta diakui oleh pihak wajib pajak dan \up0 \expndtw-3\charscalex100 D
irektorat Jenderal Pajak.( PER 47/PJ/2008, Pasal 9 ayat 5) \par\pard\qj \li2985\
ri1499\sb7\sl-414\slmult0\fi360 \up0 \expndtw0\charscalex101 Dari paparan di ata
s dapat diketahui bahwa penyampaian SPT secara \line \up0 \expndtw0\charscalex10
5 elektronik hanya dapat dilakukan melalui \ul0\nosupersub\cf6\f7\fs24 Aplicatio
n Service Provider \line \up0 \expndtw0\charscalex107 \ul0\nosupersub\cf1\f2\fs2
4 (ASP) . ASP sebagai \ul0\nosupersub\cf6\f7\fs24 Service Provider \ul0\nosupers
ub\cf1\f2\fs24 yang dapat menyalurkan SPT \line \up0 \expndtw0\charscalex100 sec
ara elektronik ke Direktorat Jenderal Pajak wajib memberikan jaminan \line \up0
\expndtw0\charscalex103 kepada wajib pajak bahwa SPT beserta lampirannya yang di
sampaikan \line \up0 \expndtw0\charscalex104 secara elektronik melalui \ul0\nosu
persub\cf6\f7\fs24 service Provider\ul0\nosupersub\cf1\f2\fs24 tersebut dijamin
privasi dan \line \up0 \expndtw0\charscalex102 kerahasiannya serta diterima di
Direktorat Jenderal Pajak secara lengkap \line \up0 \expndtw0\charscalex100 dan
\ul0\nosupersub\cf6\f7\fs24 Real Time \ul0\nosupersub\cf1\f2\fs24 serta diakui o
leh pihak wajib pajak dan Direktorat Jenderal \line \up0 \expndtw-1\charscalex10
0 Pajak. Artinya, data-data yang disampaikan wajib pajak kepada Direktorat \line
\up0 \expndtw0\charscalex100 Jenderal Pajak melalui ASP harus dijamin privasi d
an kerahasiannya serta \line \up0 \expndtw-1\charscalex100 mencegah penyangkala
n (\ul0\nosupersub\cf6\f7\fs24 Non Repudiation\ul0\nosupersub\cf1\f2\fs24 ).
Jaminan hukum tersebut \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li
6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb28\sl-276\slmult0 \up0 \expndtw-3\
charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-24
0{\bkmkstart Pg59}{\bkmkend Pg59}\par\pard\qj \li2985\sb0\sl-410\slmult0 \par\pa
rd\qj\li2985\sb0\sl-410\slmult0 \par\pard\qj\li2985\sb0\sl-410\slmult0 \par\pard
\qj\li2985\sb0\sl-410\slmult0 \par\pard\qj\li2985\ri1501\sb261\sl-410\slmult0 \u
p0 \expndtw0\charscalex100 \ul0\nosupersub\cf1\f2\fs24 harus berdasarkan pad
a Keputusan Direktorat Jenderal Pajak dan \up0 \expndtw0\charscalex100
\ul0\nosupersub\cf6\f7\fs24 Agreement \ul0\nosupersub\cf1\f2\fs24 (persetujuan
berlangganan) antara wajib pajak dan \ul0\nosupersub\cf6\f7\fs24 Aplication \up0
\expndtw-3\charscalex100 Service Provider \ul0\nosupersub\cf1\f2\fs24 (ASP). \p

ar\pard\qj \li2985\ri1498\sb7\sl-414\slmult0\fi360 \up0 \expndtw-2\charscalex100

Direktorat Jenderal Pajak dalam menyelenggarakan penyampaian SPT \line \up0 \ex
pndtw0\charscalex104 pajak via internet atau \ul0\nosupersub\cf6\f7\fs24 e-Filin
g\ul0\nosupersub\cf1\f2\fs24 menunjuk \ul0\nosupersub\cf6\f7\fs24 Aplication Se
rvice Provider \line \up0 \expndtw0\charscalex105 \ul0\nosupersub\cf1\f2\fs24 se
bagai perantara penyampaian SPT. Direktorat Jenderal Pajak \line \up
0 \expndtw0\charscalex103 memerlukan \ul0\nosupersub\cf6\f7\fs24 Aplication Se
rvice Provider \ul0\nosupersub\cf1\f2\fs24 sebagai penghubung atau \line \u
p0 \expndtw0\charscalex100 fasilitator secara teknis antara Wajib Pajak dan Dire
ktorat Jenderal Pajak. \line \up0 \expndtw0\charscalex103 Hal tersebut dikaren
akan sumber daya dan teknologi yang dimiliki \line \up0 \expndtw0\charscal
ex102 Direktorat Jenderal Pajak saat ini masih belum mampu menjangkau \l
ine \up0 \expndtw-3\charscalex100 seluruh wilayah Indonesia yang sangat luas. (F
rans Liwanuru, 2008) \par\pard\qj \li2985\ri1497\sb0\sl-420\slmult0\fi360 \up0 \
expndtw0\charscalex100 Dari paparan di atas dapat diketahui bahwa Direktorat Jen
deral Pajak \line \up0 \expndtw0\charscalex100 sebagai pembuat kebijakan sistem
\ul0\nosupersub\cf6\f7\fs24 e-Filing \ul0\nosupersub\cf1\f2\fs24 ini belum mampu
baik secara \line \up0 \expndtw0\charscalex102 infrastruktur maupun secara sara
na dan prasarana untuk mengakomodir \line \up0 \expndtw-3\charscalex100 perkemba
ngan sistem teknologi informasi dalam sistem \ul0\nosupersub\cf6\f7\fs24 e-Filin
g\ul0\nosupersub\cf1\f2\fs24 . \par\pard\qj \li2985\ri1502\sb0\sl-414\slmult0\fi
360 \up0 \expndtw0\charscalex100 Proses penyampaian SPT secara \ul0\nosupersub\c
f3\f4\fs24 on-line\ul0\nosupersub\cf1\f2\fs24 ke Direktorat Jenderal Pajak \lin
e \up0 \expndtw0\charscalex104 tentu tidak lepas dari peran \ul0\nosupersub\cf6\
f7\fs24 Aplication Service Provider \ul0\nosupersub\cf1\f2\fs24 sebagai \ul0\nos
upersub\cf6\f7\fs24 Online \line \up0 \expndtw0\charscalex103 Liason\ul0\nosuper
sub\cf1\f2\fs24 . Direktorat Jenderal Pajak memberikan kewenangan \ul0\nosupersu
b\cf6\f7\fs24 Aplication \line \up0 \expndtw0\charscalex102 Service Provider\ul0
\nosupersub\cf1\f2\fs24 untuk melakukan penyampaian data-data Wajib Pajak \line
\up0 \expndtw0\charscalex102 yang sifatnya pribadi dan \ul0\nosupersub\cf6\f7\f
s24 Confidential \ul0\nosupersub\cf1\f2\fs24 seperti penyampaian SPT Wajib \line
\up0 \expndtw0\charscalex103 Pajak dan menyampaikan \ul0\nosupersub\cf6\f7\fs
24 User ID, Password, \ul0\nosupersub\cf1\f2\fs24 dan sertifikat digital \
line \up0 \expndtw0\charscalex100 (\ul0\nosupersub\cf6\f7\fs24 Digital Certifica
te\ul0\nosupersub\cf1\f2\fs24 ) yang diperoleh dari Direktorat Jenderal Pajak (D
JP).( \line \up0 \expndtw0\charscalex101 PER 47/PJ/2008, pasal \up0 \expndtw0\
charscalex103 5). Namun, untuk melindungi wajib pajak, \par\pard\ql \li2985
\sb87\sl-276\slmult0\tx5942 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf6\f7\
fs24 Aplication Service Provider \tab \up0 \expndtw0\charscalex107 \ul0\nosupers
ub\cf1\f2\fs24 (ASP) dalam hal ini wajib merahasiakan \par\pard\qj \li2985\ri149
9\sb6\sl-420\slmult0 \up0 \expndtw0\charscalex102 seluruh catatan arus data yang
timbul atau diketahui dalam pelaksanaan \line \up0 \expndtw0\charscalex104 peny
aluran penyampaian SPT secara elektronik ke Direktorat Jenderal \line \up0 \expn
dtw0\charscalex105 Pajak dan tidak menggunakannya untuk kepentingan lain.
\up0 \expndtw-4\charscalex100 (KEP-\par\pard\ql \li2985\sb119\sl-276\slmult0 \up
0 \expndtw-3\charscalex100 19/PJ/2005 , pasal 2f) \par\pard\qj \li2985\ri1502\sb
6\sl-420\slmult0\fi360 \up0 \expndtw0\charscalex106 Dari paparan di atas dapatla
h diketahui bahwa \ul0\nosupersub\cf6\f7\fs24 Aplication Service \line \up0 \exp
ndtw-1\charscalex100 Provider \ul0\nosupersub\cf1\f2\fs24 (ASP) sebagai pihak ke
tiga diberi kewenangan yang sangat luas \line \up0 \expndtw-1\charscalex100 ole
h Direktorat Jenderal Pajak (DJP). Oleh karena itu, \ul0\nosupersub\cf6\f7\fs24
Aplication Service \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\s
b0\sl-276\slmult0 \par\pard\ql\li6201\sb27\sl-276\slmult0 \up0 \expndtw-3\charsc
alex100 \ul0\nosupersub\cf1\f2\fs24 i \par\pard\sect\sectd\fs24\paperw11900\pape
rh16840\pard\sb0\sl-240{\bkmkstart Pg60}{\bkmkend Pg60}\par\pard\qj \li2985\sb0\
sl-412\slmult0 \par\pard\qj\li2985\sb0\sl-412\slmult0 \par\pard\qj\li2985\sb0\sl
-412\slmult0 \par\pard\qj\li2985\sb0\sl-412\slmult0 \par\pard\qj\li2985\ri1498\s
b251\sl-412\slmult0 \up0 \expndtw0\charscalex104 \ul0\nosupersub\cf6\f7\fs24 Pro
vider \ul0\nosupersub\cf1\f2\fs24 (ASP) dalam hal ini wajib merahasiakan seluruh
catatan arus \up0 \expndtw0\charscalex103 data yang timbul atau diketah

ui dalam pelaksanaan penyaluran \up0 \expndtw-1\charscalex100 penyampaian

SPT secara elektronik ke Direktorat Jenderal Pajak dan tidak \up0 \expndtw0\char
scalex100 menggunakannya untuk kepentingan lain sehingga jaminan kepastian
\up0 \expndtw0\charscalex103 hukum oleh wajib pajak telah dijamin oleh Peratura
n Direktur Jenderal \up0 \expndtw-3\charscalex100 Pajak Pajak Nomor KEP-47/PJ./2
008. \par\pard\ql \li2625\sb0\sl-276\slmult0 \par\pard\ql\li2625\sb265\sl-276\sl
mult0\tx2985 \up0 \expndtw-4\charscalex100 \ul0\nosupersub\cf2\f3\fs24 2. \tab \
up0 \expndtw-3\charscalex100 Asas Kepastian Hukum \par\pard\ql \li3345\sb124\sl276\slmult0\tx4998 \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf1\f2\fs24 Asas
certainty \tab \up0 \expndtw0\charscalex104 (kepastian) hukum terdapat dala
m asas \ul0\nosupersub\cf6\f7\fs24 Case of \par\pard\qj \li2985\ri1497\sb29\s
l-416\slmult0 \up0 \expndtw0\charscalex100 Administration\ul0\nosupersub\cf1\f2\
fs24 . Jika dikaitkan dengan permasalahan yang dibahas \up0 \expndtw
0\charscalex101 sebelumnya, asas kepastian hukum menghendaki adanya kepastian, b
aik \up0 \expndtw0\charscalex102 bagi petugas pajak maupun semua wajib pajak dan
seluruh masyarakat. \up0 \expndtw0\charscalex105 Asas kepastian ini mencakup ke
pastian mengenai subjek pajak, objek \up0 \expndtw0\charscalex106 pajak, dasar p
engenaan pajak serta besarnya tarif pajak, dan prosedur \up0 \expndtw-3\charscal
ex100 pemenuhan kewajiban pajak. \par\pard\qj \li2985\ri1494\sb0\sl-415\slmult0\
fi360 \up0 \expndtw0\charscalex101 Dari paparan di atas dapat diketahui bahwa as
as kepastian dibedakan \line \up0 \expndtw-1\charscalex100 menjadi dua, yaitu ke
pastian hukum materil dan kepastian hukum formal. \line \up0 \expndtw0\charscale
x100 Kepastian dalam hukum materil mengatur ketentuan mengenai kepastian \line \
up0 \expndtw0\charscalex105 tentang siapa-siapa saja yang dikenakan pajak, siap
a-siapa saja yang \line \up0 \expndtw0\charscalex102 dikecualikan, apa-apa saja
yang dikenakan pajak dan apa-apa saja yang \line \up0 \expndtw0\charscalex101 d
ikecualikan serta besarnya pajak terutang. Sedangkan kepastian hukum \line \up0
\expndtw-1\charscalex100 formal mengatur kepastian mengenai prosedur (tata cara)
pemenuhan hak \line \up0 \expndtw0\charscalex102 dan kewajiban perpajakkan s
erta sanksi-sanksi bagi yang melanggar \line \up0 \expndtw-3\charscalex100 k
ewajiban perpajakkan. \par\pard\qj \li2985\ri1492\sb0\sl-416\slmult0\fi360 \up0
\expndtw-3\charscalex100 Prosedur pemenuhan kewajiban pajak antara lain prosedur
pembayaran \line \up0 \expndtw-1\charscalex100 dan pelaporan pajak serta pelaks
anaan hak-hak perpajakannya. Dalam hal \line \up0 \expndtw0\charscalex107 ini te
lah ada prosedur (\ul0\nosupersub\cf6\f7\fs24 Legal Formil\ul0\nosupersub\cf1\f2
\fs24 ) yang jelas dan tegas dan diatur \line \up0 \expndtw0\charscalex103 dalam
Peraturan Perundang-undangan yang jelas, sehingga wajib pajak \line \up0 \expnd
tw0\charscalex103 lebih mudah menjalankan kewajiban serta haknya dan bagi fiskus
akan \line \up0 \expndtw0\charscalex100 lebih mudah untuk mengawasi pelaksanaan
kewajiban perpajakkan yang \line \up0 \expndtw-3\charscalex100 dilakukan oleh w
ajib pajak juga dalam melayani hak-hak wajib pajak. \par\pard\ql \li6201\sb0\sl276\slmult0 \par\pard\ql\li6201\sb274\sl-276\slmult0 \up0 \expndtw-3\charscalex1
00 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstar
t Pg61}{\bkmkend Pg61}\par\pard\qj \li2985\sb0\sl-412\slmult0 \par\pard\qj\li298
5\sb0\sl-412\slmult0 \par\pard\qj\li2985\sb0\sl-412\slmult0 \par\pard\qj\li2985\
sb0\sl-412\slmult0 \par\pard\qj\li2985\ri1501\sb251\sl-412\slmult0\fi360 \up0 \e
xpndtw0\charscalex102 \ul0\nosupersub\cf1\f2\fs24 Dari paparan di atas dapat dik
etahui bahwa \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 te
rmasuk dalam \line \up0 \expndtw0\charscalex102 ruang lingkup pajak formal
. \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24
berkaitan
dengan prosedur \line \up0 \expndtw0\charscalex103 pemenuhan kewajiban paja
k dalam hal pelaporan pajak. Dalam hal ini, \line \up0 \expndtw0\charscalex105 a
turan mengenai \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24
telah jelas dan tegas diatur dalam Peraturan \line \up0 \expndtw-3\charscalex100
Direktur Jenderal Pajak Pajak Nomor KEP-47/PJ./2008 untuk memberikan \line \up0
\expndtw0\charscalex100 kepastian hukum pada Wajib Pajak. Dengan didukung
hukum pajak \line \up0 \expndtw0\charscalex107 formal yang jelas dan tega
s, tentunya hukum material akan bisa \line \up0 \expndtw0\charscalex100 dil
aksanakan oleh wajib pajak dan fiskus dengan melakukan pengawasan \line \up0 \ex
pndtw-3\charscalex100 atau \ul0\nosupersub\cf6\f7\fs24 Law Enforcement. \par\par

d\qj \li2985\ri1499\sb5\sl-416\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\

nosupersub\cf1\f2\fs24 Asas kepastian hukum juga menghendaki dihormatinya hak ya
ng telah \line \up0 \expndtw0\charscalex100 diperoleh seseorang berdasarkan s
uatu keputusan badan atau pejabat \line \up0 \expndtw0\charscalex108 adminis
trasi negara.(SF Marbun Moh Mahfud MD, 2006 : 60) Asas \line \up0 \expndtw-3\cha
rscalex100 kepastian hukum ini adalah asas dalam negara hukum yang mengutamakan
\line \up0 \expndtw0\charscalex101 landasan peraturan perundang-undangan, kepatu
tan, dan keadilan dalam \line \up0 \expndtw-3\charscalex100 setiap kebijakan pen
yelenggara negara. (Lutfi effendi,\ul0\nosupersub\cf6\f7\fs24 op.cit\ul0\nosupe
rsub\cf1\f2\fs24 : 86) \par\pard\qj \li2985\ri1499\sb0\sl-414\slmult0\fi360 \up
0 \expndtw0\charscalex101 Dari paparan di atas dapat diketahui bahwa pemerintah
dalam hal ini \line \up0 \expndtw0\charscalex100 Direktorat Jenderal Pajak ha
rus melaksanakan fungsi sebagai fiskus, \line \up0 \expndtw0\charscalex101 D
irektorat Jenderal Pajak sebagai fiskus harus mematuhi dan memegang \line \up0 \
expndtw0\charscalex103 suatu asas-asas pemerintahan yang baik yang telah
ditentukan oleh \line \up0 \expndtw0\charscalex104 peraturan perundang-undang
an. Direktorat Jenderal Pajak dalam \line \up0 \expndtw0\charscalex101 m
elakukan setiap tindakan untuk menjalankan fungsinya harus berdasar \line \up0 \
expndtw0\charscalex104 pada peraturan perundang-undangan yang telah ada, k
eadilan, dan \line \up0 \expndtw-3\charscalex100 kepatutan. \par\pard\qj \li298
5\ri1507\sb4\sl-400\slmult0\fi360 \up0 \expndtw0\charscalex102 Pelaporan dan pen
yampaian SPT yang dilakukan melalui sistem \ul0\nosupersub\cf6\f7\fs24 on-\line
\up0 \expndtw0\charscalex100 line\ul0\nosupersub\cf1\f2\fs24 atau \ul0\nosuper
sub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 melalui Perusahaan Peny
edia Jasa Aplikasi \up0 \expndtw-2\charscalex100 (ASP) \par\pard\qj \li2985\ri
1500\sb7\sl-416\slmult0 \up0 \expndtw0\charscalex106 dilaksanakan berdasarkan ke
tentuan yang telah diatur oleh Direktorat \line \up0 \expndtw0\charscalex105 Jen
deral Pajak melalui Keputusan Dirjen Pajak No. KEP-47/PJ./2008 \line \up0 \expnd
tw0\charscalex100 mengenai Tentang Tata Cara Penyampaian Surat Pemberitahu
an dan \line \up0 \expndtw0\charscalex105 Penyampaian Pemberitahuan Perpanj
angan Surat Pemberitahuan \line \up0 \expndtw-1\charscalex100 Perpanjangan S
urat Pemberitahuan Tahunan Secara Elektronik (\ul0\nosupersub\cf6\f7\fs24 e-Fill
ing\ul0\nosupersub\cf1\f2\fs24 ) \line \up0 \expndtw-1\charscalex100 Melalui Per
usahaan Penyedia Jasa Aplikasi (ASP). Hal ini menunjukkan \par\pard\ql \li6201\s
b0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb2
8\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paper
w11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg62}{\bkmkend Pg62}\par\pard\ql \
li2985\sb0\sl-413\slmult0 \par\pard\ql\li2985\sb0\sl-413\slmult0 \par\pard\ql\li
2985\sb0\sl-413\slmult0 \par\pard\ql\li2985\sb0\sl-413\slmult0 \par\pard\ql\li29
85\ri1495\sb246\sl-413\slmult0\tx3345 \up0 \expndtw0\charscalex101 \ul0\nosupers
ub\cf1\f2\fs24 bahwa dalam melakukan penyampaian SPT melalui sistem \ul0\n
osupersub\cf6\f7\fs24 e-Filin\ul0\nosupersub\cf1\f2\fs24 g \line \up0 \expndtw3\charscalex100 terdapat suatu jaminan dan perlindungan hukum bagi wajib pajak.
\line \tab \up0 \expndtw0\charscalex105 Dari paparan di atas dapat diketahu
i bahwa wajib pajak akan \up0 \expndtw0\charscalex103 mendapatkan jaminan hu
kum dalam melaksanakan kegiatan pelaporan \up0 \expndtw0\charscalex100 SPT melal
ui \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 . Hal ini dik
arenakan mekanisme dan penerapannya \up0 \expndtw0\charscalex100 sudah diatur da
lam suatu peraturan pelaksana yang berbentuk Keputusan \up0 \expndtw-3\charscale
x100 Direktur Jenderal Pajak. \par\pard\qj \li2985\ri1495\sb7\sl-413\slmult0\fi3
60 \up0 \expndtw0\charscalex101 Dari berbagai paparan, analisa, dan pembahasan p
ada sub-sub bab di \line \up0 \expndtw-1\charscalex100 atas dapat diketahui bahw
a konsep \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 perpaj
akkan di Indonesia telah \line \up0 \expndtw0\charscalex104 sesuai dengan asas k
epastian hukum. Asas tersebut menghendaki agar \line \up0 \expndtw-2\charscalex1
00 pemerintah dalam mengeluarkan suatu kebijakan mengutamakan landasan \line \up
0 \expndtw-2\charscalex100 peraturan perundang-undangan, kepatutan, dan keadilan
. Dan dalam hal ini \line \up0 \expndtw0\charscalex102 penerapan \ul0\nosupersub
\cf6\f7\fs24 e-Filing \ul0\nosupersub\cf1\f2\fs24 di Indonesia sudah diatur dala
m Keputusan Direktur \line \up0 \expndtw-3\charscalex100 Jenderal Pajak. \par\pa

rd\li2472\sb0\sl-276\slmult0\par\pard\li2472\sb264\sl-276\slmult0\fi0\tx3192 \up
0 \expndtw-3\charscalex100 \ul0\nosupersub\cf2\f3\fs24 B.\tab \up0 \expndtw-3\ch
arscalex100 Keakuratan \ul0\nosupersub\cf3\f4\fs24 e-Filing\ul0\nosupersub\cf2\f
3\fs24 dan Kebenaran Pelaporan SPT dalam Sistem\par\pard\li2472\sb137\sl-276\sl
mult0\fi2467 \up0 \expndtw-3\charscalex100 Administrasi Perpajakan\par\pard\li24
72\sb141\sl-276\slmult0\fi153\tx2985 \up0 \expndtw-3\charscalex100 1.\tab \up0 \
expndtw-3\charscalex100 Kekuratan \ul0\nosupersub\cf3\f4\fs24 e-Filing\ul0\nosup
ersub\cf2\f3\fs24 terhadap Pelaporan\par\pard\qj \li2985\ri1502\sb0\sl-420\slmu
lt0\fi360 \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf6\f7\fs24 Accurate is c
areful, exact, and free from error and accurancy means \up0 \expndtw0\charscalex
101 exactness or correctness. \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf1
\f2\fs24 (AS. Hornby, \up0 \expndtw-3\charscalex100 1974 \up0 \expndtw0\charsca
lex103 :7) Keakuratan juga \par\pard\qj \li2985\ri1498\sb2\sl-414\slmult0 \up0
\expndtw0\charscalex102 mengandung arti mempunyai ciri atau sifat yang teliti ,
seksama, cermat, \line \up0 \expndtw0\charscalex103 dan tepat benar. Keakuratan
dalam penggunaan fasilitas \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\
cf1\f2\fs24 dapat \line \up0 \expndtw0\charscalex106 dilihat dari tiga aspek, a
spek pertama adalah aspek kebenaran, dalam \line \up0 \expndtw0\charscalex102 as
pek ini yang dilihat adalah kebenaran dari data-data yang disampaikan \line \up0
\expndtw0\charscalex104 oleh wajib pajak dalam mengisi permohonan pendaftaran \
ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 dan \line \up0 \
expndtw0\charscalex103 pengisian SPT yang sudah disediakan oleh sistem informasi
Direktorat \line \up0 \expndtw0\charscalex106 Jenderal Pajak. Aspek kedua adala
h aspek kejelasan, dalam aspek ini \line \up0 \expndtw0\charscalex101 segala dat
a-data yang di sampaikan wajib pajak baik dalam permohonan \line \up0 \expndtw0\
charscalex103 pendaftaran \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\
cf1\f2\fs24
dan pengisian SPT harus nyata dan tidak \line \up0 \e
xpndtw0\charscalex104 mengandung ambiguitas bagi aparat pajak. Aspek ketiga adal
ah aspek \line \up0 \expndtw0\charscalex103 kelengkapan, dalam aspek ini segala
data-data yang disampaikan wajib \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pa
rd\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb28\sl-276\slmult0 \up0 \ex
pndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\s
b0\sl-240{\bkmkstart Pg63}{\bkmkend Pg63}\par\pard\qj \li2985\sb0\sl-410\slmult0
\par\pard\qj\li2985\sb0\sl-410\slmult0 \par\pard\qj\li2985\sb0\sl-410\slmult0 \
par\pard\qj\li2985\sb0\sl-410\slmult0 \par\pard\qj\li2985\ri1500\sb261\sl-410\sl
mult0 \up0 \expndtw0\charscalex106 \ul0\nosupersub\cf1\f2\fs24 pajak harus lengk
ap sesuai dengan persyaratan yang telah ditentukan \line \up0 \expndtw0\charscal
ex104 dalam peraturan perpajakan atau dalam hal ini Peraturan Dirjen Pajak, \lin
e \up0 \expndtw0\charscalex103 Keputusan Dirjen Pajak maupun Surat Edaran
Dirjen Pajak. \up0 \expndtw-2\charscalex100 (PER \par\pard\ql \li2985\sb121\sl276\slmult0 \up0 \expndtw-3\charscalex100 47/PJ/2008, pasal 5 dan pasal 7). \par
\pard\qj \li2985\ri1500\sb9\sl-416\slmult0\fi360 \up0 \expndtw0\charscalex103 Da
ri paparan diatas dapatlah diketahui bahwa keakuratan data yang \line \up0 \expn
dtw0\charscalex101 terdapat dalam aplikasi \ul0\nosupersub\cf6\f7\fs24 e-Filing\
ul0\nosupersub\cf1\f2\fs24 harus memenuhi tiga aspek yakni aspek \line \up0 \ex
pndtw0\charscalex104 kebenaran, aspek kejelasan dan aspek kelengkapan. Bila tiga
aspek ini \line \up0 \expndtw0\charscalex101 belum atau tidak terpenuhi baik da
lam permohonan pendaftaran \ul0\nosupersub\cf6\f7\fs24 e-Filing \line \up0 \expn
dtw0\charscalex102 \ul0\nosupersub\cf1\f2\fs24 ataupun dalam hal pengisian SPT m
aka tidak akan diteruskan ke proses \line \up0 \expndtw-3\charscalex100 selanjut
nya. \par\pard\qj \li2985\ri1500\sb7\sl-413\slmult0\fi360 \up0 \expndtw0\charsca
lex102 Proses penyampaian SPT secara elektronik ( \ul0\nosupersub\cf6\f7\fs24 eFiling\ul0\nosupersub\cf1\f2\fs24 ) akan melalui \line \up0 \expndtw0\charscale
x104 tiga tahap. Tahap pertama, wajib pajak secara tertulis mengajukan \
line \up0 \expndtw0\charscalex100 permohonan untuk mendapatkan \ul0\nosupersub
\cf6\f7\fs24 e-FIN\ul0\nosupersub\cf1\f2\fs24 yang diterbitkan oleh Kantor
\line \up0 \expndtw0\charscalex103 Pelayanan Pajak tempat wajib pajak terdaftar
apabila dalam pengajuan \line \up0 \expndtw0\charscalex100 permohonan tidak
memenuhi syarat-syarat yang ditentukan maka \line \up0 \expndtw0\charsc
alex100 permohonan tersebut akan ditolak kepala Kantor Pelayanan Pajak tempat \l

ine \up0 \expndtw-3\charscalex100 Wajib Pajak terdaftar. Tahap kedua, Wajib Paja
k yang sudah mendapatkan \line \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf6
\f7\fs24 e-FIN\ul0\nosupersub\cf1\f2\fs24 dapat mendaftar melalui Penyedia Jasa
Aplikasi yang resmi ditunjuk \line \up0 \expndtw-2\charscalex100 oleh Direktora
t Jenderal Pajak untuk mendapatkan \ul0\nosupersub\cf6\f7\fs24 User ID\ul0\nosup
ersub\cf1\f2\fs24 dan \ul0\nosupersub\cf6\f7\fs24 Password\ul0\nosupersub\cf1\f
2\fs24 , \line \up0 \expndtw-3\charscalex100 Aplikasi \ul0\nosupersub\cf6\f7\fs2
4 e-SPT\ul0\nosupersub\cf1\f2\fs24 , serta sertifikat \up0 \expndtw-3\charscalex
100 (\ul0\nosupersub\cf6\f7\fs24 Digital Certificate\ul0\nosupersub\cf1\f2\fs24
), dalam tahap ini wajib \par\pard\qj \li2985\ri1500\sb7\sl-414\slmult0 \up0 \ex
pndtw0\charscalex100 pajak harus meyetujui \ul0\nosupersub\cf6\f7\fs24 Agreement
\ul0\nosupersub\cf1\f2\fs24 atau persetujuan berlangganan \ul0\nosupersub\cf6\f
7\fs24 e-Filing \line \up0 \expndtw-1\charscalex100 \ul0\nosupersub\cf1\f2\fs24
dan syarat - syarat yang diajukan oleh \ul0\nosupersub\cf6\f7\fs24 Aplication Se
rvice Provider\ul0\nosupersub\cf1\f2\fs24 apabila \line \up0 \expndtw-1\charsca
lex100 wajib pajak tidak setuju (\ul0\nosupersub\cf6\f7\fs24 Decline\ul0\nosuper
sub\cf1\f2\fs24 ) dengan persyaratan dan persetujuan ini, \line \up0 \expndtw0\c
harscalex103 maka serfikat (\ul0\nosupersub\cf6\f7\fs24 Digital Certificate\ul0\
nosupersub\cf1\f2\fs24 ) atas nama WP tidak akan diberikan. \line \up0 \expndtw2\charscalex100 Tahap ketiga , penyampaian \ul0\nosupersub\cf6\f7\fs24 e-SPT\ul0
\nosupersub\cf1\f2\fs24 secara \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosuper
sub\cf1\f2\fs24 , dalam tahap ini apabila \line \up0 \expndtw0\charscalex103 ada
kesalahan maupun kekurangan dari \ul0\nosupersub\cf6\f7\fs24 e-SPT\ul0\nosupers
ub\cf1\f2\fs24 yang dikirimkan, sistem \line \up0 \expndtw-1\charscalex100 \ul0
\nosupersub\cf6\f7\fs24 Data Base\ul0\nosupersub\cf1\f2\fs24 di Direktorat Jend
eral Pajak akan mengirimkan pemberitahuan \line \up0 \expndtw-1\charscalex100 ke
pada wajib pajak secara elektronik bahwa \ul0\nosupersub\cf6\f7\fs24 e-SPT\ul0\n
osupersub\cf1\f2\fs24 terdapat kesalahan atau \line \up0 \expndtw0\charscalex10
0 tidak lengkap dan tidak akan diteruskan dalam proses \ul0\nosupersub\cf6\f7\fs
24 e-Filing\ul0\nosupersub\cf1\f2\fs24 . Jika data-\line \up0 \expndtw0\charscal
ex103 data tersebut telah dianggap memenuhi syarat maka akan diteruskan ke \line
\up0 \expndtw0\charscalex104 proses berikutnya dalam \ul0\nosupersub\cf6\f7\fs2
4 e-Filing\ul0\nosupersub\cf1\f2\fs24 . Apabila data tersebut telah melewati \pa
r\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par
\pard\ql\li6201\sb28\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\se
ct\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg64}{\bkmkend
Pg64}\par\pard\qj \li2985\sb0\sl-420\slmult0 \par\pard\qj\li2985\sb0\sl-420\slmu
lt0 \par\pard\qj\li2985\sb0\sl-420\slmult0 \par\pard\qj\li2985\sb0\sl-420\slmult
0 \par\pard\qj\li2985\ri1502\sb213\sl-420\slmult0 \up0 \expndtw0\charscalex105 \
ul0\nosupersub\cf1\f2\fs24 pemeriksaan maka data tersebut telah akurat dan dapat
dipertanggung \up0 \expndtw-3\charscalex100 jawabkan. (PER 47/PJ/2008, pasal 5
dan pasal 6). \par\pard\qj \li2985\ri1497\sb0\sl-415\slmult0\fi360 \up0 \expndtw
0\charscalex103 Dari paparan di atas dapatlah diketahui bahwa proses penyampaian
\line \up0 \expndtw0\charscalex100 SPT serta \ul0\nosupersub\cf6\f7\fs24 e-Fili
ng\ul0\nosupersub\cf1\f2\fs24 akan melalui tiga tahap yakni tahap pendaftaran,
tahap \line \up0 \expndtw0\charscalex106 \ul0\nosupersub\cf6\f7\fs24 agreement\u
l0\nosupersub\cf1\f2\fs24 , dan tahap pemeriksaan data. Tahap pertama, ketika wa
jib \line \up0 \expndtw0\charscalex105 pajak melakukan pendaftaran \ul0\nosupers
ub\cf6\f7\fs24 e-Fin\ul0\nosupersub\cf1\f2\fs24 apabila terjadi kekurangan dala
m \line \up0 \expndtw0\charscalex102 syarat yang ditentukan maka permohonan
tersebut akan ditolak dan \line \up0 \expndtw-1\charscalex100 dikembalikan k
e wajib pajak. Tahap kedua, wajib pajak harus menyetujui \line \up0 \expndtw0\ch
arscalex104 persyaratan yang ditentukan dalam persetujuan berlangganan \ul0\nos
upersub\cf6\f7\fs24 e-Filing \line \up0 \expndtw0\charscalex100 \ul0\nosupersub\
cf1\f2\fs24 apabila wajib pajak tidak setuju (\ul0\nosupersub\cf6\f7\fs24 Declin
e\ul0\nosupersub\cf1\f2\fs24 ) dengan persyaratan persetujuan \line \up0 \expndt
w0\charscalex101 ini sertifikat \up0 \expndtw0\charscalex104 (\ul0\nosupersub\cf
6\f7\fs24 Digital Certificate\ul0\nosupersub\cf1\f2\fs24 ) atas nama WP tidak ak
an diberikan . \line \up0 \expndtw-3\charscalex100 Tahap ketiga,fiskus memeriksa
dan meneliti SPT yang dikirim WP apabila \line \up0 \expndtw-2\charscalex100 ad

a kesalahan maupun kekurangan dari data-data yang dikirim, maka data \line \up0
\expndtw0\charscalex105 itu akan diteruskan ke proses berikutnya. Hal ini
ditetapkan agar \line \up0 \expndtw-3\charscalex100 keakuratan data yang ada
dapat dipertanggungjawabkan. \par\pard\qj \li2985\ri1499\sb0\sl-416\slmult0\fi36
0 \up0 \expndtw0\charscalex100 Proses penyampaian data SPT yang terkirim melalui
jaringan internet \line \up0 \expndtw0\charscalex104 dari Wajib Pajak mengalami
proses acak (\ul0\nosupersub\cf6\f7\fs24 Encryption\ul0\nosupersub\cf1\f2\fs24
) sehingga hanya \line \up0 \expndtw0\charscalex102 sistem informasi Direktorat
Jendedral Pajak yang dapat menerjemahkan \line \up0 \expndtw0\charscalex103 data
acak tersebut. Verifikasi juga dilakukan untuk memastikan bahwa \line \up0 \exp
ndtw0\charscalex100 data yang sudah diterima oleh Direktorat Jenderal Pajak tida
k mengalami \line \up0 \expndtw0\charscalex102 perubahan dari data asli yang dik
irim oleh Wajib Pajak sehingga data itu \line \up0 \expndtw0\charscalex101 sifat
nya tidak terbantahkan \up0 \expndtw0\charscalex103 (\ul0\nosupersub\cf6\f7\fs
24 Non-Repudiation\ul0\nosupersub\cf1\f2\fs24 ) dan otentik. Hal ini \par\pa
rd\qj \li2985\ri1498\sb0\sl-416\slmult0 \up0 \expndtw-1\charscalex100 dikarenaka
n adanya \ul0\nosupersub\cf6\f7\fs24 Digital Certificate\ul0\nosupersub\cf1\f2\f
s24 yang berfungsi sebagai pengaman \line \up0 \expndtw0\charscalex100 data Waj
ib Pajak dalam setiap proses \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub
\cf1\f2\fs24 . \ul0\nosupersub\cf6\f7\fs24 Digital Certificate\ul0\nosupersub\cf
1\f2\fs24 adalah \line \up0 \expndtw0\charscalex103 informasi mengenai identita
s pemilik yang ditandatangani secara digital \line \up0 \expndtw0\charscalex102
oleh sebuah badan Independen (\ul0\nosupersub\cf6\f7\fs24 Certificate Authority\
ul0\nosupersub\cf1\f2\fs24 ) atau dalam hal ini \line \up0 \expndtw0\charscalex1
06 DJP yang menjamin bahwa pemilik sertifikat layak untuk ikut dalam \line \up0
\expndtw-3\charscalex100 transaksi ( penyampaian SPT) tersebut.(Budi Agus Riswan
di : 52) \par\pard\qj \li2985\ri1500\sb0\sl-420\slmult0\fi360 \up0 \expndtw0\cha
rscalex107 Dari paparan di atas dapatlah diketahui bahwa \ul0\nosupersub\cf6\f7\
fs24 Digital Certificate \line \up0 \expndtw0\charscalex105 \ul0\nosupersub\cf1\
f2\fs24 berperan penting dalam setiap proses e-\ul0\nosupersub\cf6\f7\fs24
Filing\ul0\nosupersub\cf1\f2\fs24 . \ul0\nosupersub\cf6\f7\fs24 Digital Certi
ficate \line \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf1\f2\fs24 merupakan
suatu mekanisme dalam transaksi elektronik untuk menjamin \par\pard\ql \li6201\s
b0\sl-276\slmult0 \par\pard\ql\li6201\sb238\sl-276\slmult0 \up0 \expndtw-3\chars
calex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bk
mkstart Pg65}{\bkmkend Pg65}\par\pard\qj \li2985\sb0\sl-413\slmult0 \par\pard\qj
\li2985\sb0\sl-413\slmult0 \par\pard\qj\li2985\sb0\sl-413\slmult0 \par\pard\qj\l
i2985\sb0\sl-413\slmult0 \par\pard\qj\li2985\ri1500\sb246\sl-413\slmult0 \up0 \e
xpndtw0\charscalex103 \ul0\nosupersub\cf1\f2\fs24 identitas dan penyampaian data
SPT dalam \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 .\ul0
\nosupersub\cf6\f7\fs24 Digital Certificate \up0 \expndtw0\charscalex105 \ul0\no
supersub\cf1\f2\fs24 berfungsi sebagai keamanan dengan melakukan pengacakan data
SPT \up0 \expndtw0\charscalex103 (\ul0\nosupersub\cf6\f7\fs24 Encryption\ul0\no
supersub\cf1\f2\fs24 ), Otentifikasi pengirim data SPT, menjamin integritas data
\up0 \expndtw-3\charscalex100 SPT, dan mencegah penyangkalan (\ul0\nosupersub\c
f6\f7\fs24 Non-Repudiation\ul0\nosupersub\cf1\f2\fs24 ). \par\pard\qj \li2985\ri
1496\sb0\sl-416\slmult0\fi360 \up0 \expndtw0\charscalex101 Dalam pengisian lemba
r SPT melalui \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 ,
data-datanya harus di \line \up0 \expndtw0\charscalex100 input secara benar, jel
as dan lengkap. Kesalahan input data dapat dengan \line \up0 \expndtw0\charscale
x104 mudah direvisi pada saat pengisian data pada aplikasi SPT,tanpa harus \line
\up0 \expndtw0\charscalex102 menghapus atau mengganti kertas lembar SPT.
Hal ini dikarenakan \line \up0 \expndtw-1\charscalex100 perbedaan cara pengisi
an dan proses upload data antara SPT konvensional \line \up0 \expndtw0\charscale
x102 (dalam bentuk kertas) dengan SPT digital. \ul0\nosupersub\cf6\f7\fs24
e-Filing\ul0\nosupersub\cf1\f2\fs24 perpajakan telah \line \up0 \expndtw-2\ch
arscalex100 disinkronkan dengan sistem administrasi perpajakan DJP sehingga \ul0
\nosupersub\cf6\f7\fs24 Upload \line \up0 \expndtw0\charscalex102 \ul0\nosupersu
b\cf1\f2\fs24 data ke dalam server DJP dapat dilakukan secara otomatis. \ul0\nos
upersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 juga \line \up0 \expndt

w0\charscalex102 lebih mudah dan akurat karena \ul0\nosupersub\cf6\f7\fs24

software\ul0\nosupersub\cf1\f2\fs24 atau aplikasi dibuat untuk \line \up0 \
expndtw0\charscalex101 mempermudah penghitungan dan akurasi karena penjumlahan d
ilakukan \line \up0 \expndtw-3\charscalex100 secara otomatis melalui sistem. \pa
r\pard\qj \li2985\ri1493\sb0\sl-414\slmult0\fi360 \up0 \expndtw-1\charscalex100
Dari paparan di atas dapatlah diketahui bahwa \ul0\nosupersub\cf6\f7\fs24 e-Fili
ng\ul0\nosupersub\cf1\f2\fs24 lebih maju dan \line \up0 \expndtw-2\charscalex10
0 lebih akurat daripada pelaporan SPT secara konvensional karena kesalahan \line
\up0 \expndtw0\charscalex105 input data dapat dengan mudah direvisi pada saat p
engisian data pada \line \up0 \expndtw0\charscalex100 aplikasi SPT, tanpa harus
menghapus atau mengganti kertas lembar SPT. \line \up0 \expndtw0\charscalex100 \
ul0\nosupersub\cf6\f7\fs24 Software\ul0\nosupersub\cf1\f2\fs24 atau aplikasi ju
ga dibuat sedemikian rupa untuk mempermudah \line \up0 \expndtw0\charscalex100 p
enghitungan dan akurasi karena penjumlahan dilakukan secara otomatis \line \up0
\expndtw0\charscalex105 melalui sistem serta sistem \ul0\nosupersub\cf6\f7\fs24
e-Filing\ul0\nosupersub\cf1\f2\fs24 telah disinkronkan dengan sistem \line \up0
\expndtw0\charscalex101 \ul0\nosupersub\cf6\f7\fs24 Master File\ul0\nosupersub\
cf1\f2\fs24 perpajakkan Direktorat Jenderal Pajak sehingga upload data \line \u
p0 \expndtw0\charscalex106 ke dalam \ul0\nosupersub\cf6\f7\fs24 data base\ul0\no
supersub\cf1\f2\fs24 Direktorat Jenderal Pajak dapat dilakukan secara \line \up
0 \expndtw0\charscalex101 otomatis. Namun pada tahap awal penerapan sistem \ul0\
nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 , Direktorat \line \u
p0 \expndtw0\charscalex102 Jenderal Pajak gagal membuktikan kesiapan dan kemampu
annya dalam \line \up0 \expndtw-3\charscalex100 menyediakan fasilitas \ul0\nosup
ersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 ini. \par\pard\ql \li3345
\sb91\sl-276\slmult0\tx5959 \up0 \expndtw0\charscalex103 Saat ini tercatat ha
nya \tab \up0 \expndtw0\charscalex103 3,5 juta wajib pajak Indonesia, denga
n \par\pard\qj \li2985\ri1501\sb6\sl-420\slmult0 \up0 \expndtw-2\charscalex100 p
elaporan SPT secara manual pelayanan yang optimal terhadap para wajib \line \up0
\expndtw-1\charscalex100 pajak tersebut tidak mungkin dapat ditingkatkan. Maka
diharapkan dengan \line \up0 \expndtw-2\charscalex100 adanya e-Filing, sistem pe
laporan SPT menjadi mudah dan cepat, dan \par\pard\ql \li6201\sb0\sl-276\slmult0
\par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb27\sl-276\slmult0
\up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh1684
0\pard\sb0\sl-240{\bkmkstart Pg66}{\bkmkend Pg66}\par\pard\qj \li2985\sb0\sl-410
\slmult0 \par\pard\qj\li2985\sb0\sl-410\slmult0 \par\pard\qj\li2985\sb0\sl-410\s
lmult0 \par\pard\qj\li2985\sb0\sl-410\slmult0 \par\pard\qj\li2985\ri1496\sb261\s
l-410\slmult0 \up0 \expndtw0\charscalex106 \ul0\nosupersub\cf1\f2\fs24 diharapka
n juga seiring dengan hal itu jumlah wajib pajak dapat \line \up0 \expn
dtw0\charscalex104 meningkat. Dengan \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\no
supersub\cf1\f2\fs24 ini dalam tiga tahun ke depan diharapkan \line \up0 \expnd
tw0\charscalex104 terjadi peningkatan jumlah wajib pajak menjadi sepuluh juta da
n pada \line \up0 \expndtw-1\charscalex100 akhirnya hal ini akan berpengaruh kep
ada jumlah pemasukan Negara dari \line \up0 \expndtw-3\charscalex100 penerimaan
pajak. \par\pard\qj \li2985\ri1497\sb6\sl-415\slmult0\fi360 \up0 \expndtw0\chars
calex104 Dari paparan diatas dapatlah diketahui bahwa untuk menjawab dan \line \
up0 \expndtw0\charscalex101 menyikapi meningkatnya kebutuhan wajib pajak akan ti
ngkat pelayanan \line \up0 \expndtw0\charscalex107 yang baik, seperi biaya pemro
sesan pelaporan pajak yang murah dan \line \up0 \expndtw0\charscalex105 keingina
n untuk mengurangi beban proses administrasi laporan pajak \line \up0 \expndtw0\
charscalex101 dengan menggunakan kertas. Maka, Direktorat Jenderal Pajak dalam h
al \line \up0 \expndtw0\charscalex103 ini menyediakan fasilitas pelaporan SPT se
cara elektronik (\ul0\nosupersub\cf6\f7\fs24 via internet\ul0\nosupersub\cf1\f2\
fs24 ) \line \up0 \expndtw0\charscalex100 atau \ul0\nosupersub\cf6\f7\fs24 e-Fil
ing\ul0\nosupersub\cf1\f2\fs24 sebagai saran untuk memberikan pelayanan yang le
bih baik \line \up0 \expndtw0\charscalex100 terhadap wajib pajak. Hal ini dihara
pkan menjadi suatu daya dorong atau \line \up0 \expndtw-3\charscalex100 nilai ta
mbah terhadap usaha peningkatan jumlah wajib pajak. \par\pard\ql \li2625\sb0\sl276\slmult0 \par\pard\ql\li2625\sb244\sl-276\slmult0\tx2985 \up0 \expndtw-4\char
scalex100 \ul0\nosupersub\cf2\f3\fs24 2. \tab \up0 \expndtw-3\charscalex100 Kebe

naran Pelaporan SPT dalam Sistem Administrasi Perpajakan \par\pard\qj \li2985\ri

1506\sb26\sl-420\slmult0\fi360 \up0 \expndtw-2\charscalex100 \ul0\nosupersub\cf1
\f2\fs24 Kebenaran mengandung arti sesuai sebagaimana adanya ( seharusnya), \lin
e \up0 \expndtw0\charscalex106 betul, tidak salah, dapat dipercaya, sah. \up0 \e
xpndtw0\charscalex104 (Tim Penyusun Kamus Pusat \par\pard\qj \li2985\ri1499\sb0\
sl-415\slmult0 \up0 \expndtw0\charscalex107 Pembinaan dan Pengembangan Bahasa :
99) Kebenaran - kebenaran \line \up0 \expndtw0\charscalex101 pelaporan SPT dalam
sistem Administrasi perpajakan di Indonesia dapat \line \up0 \expndtw0\charscal
ex103 dilihat dari itikad baik dari wajib pajak sebagai pihak yang mempunyai \li
ne \up0 \expndtw-2\charscalex100 kewajiban untuk melaporkan pajaknya. Terbentukn
ya budaya kepercayaan \line \up0 \expndtw-1\charscalex100 ini dikarenakan sistem
pemungutan pajak di Indonesia menggunakan \ul0\nosupersub\cf6\f7\fs24 Self \lin
e \up0 \expndtw0\charscalex100 Assessment System\ul0\nosupersub\cf1\f2\fs24 .
Self assessment system adalah suatu system \line \up0 \expndtw0\char
scalex106 pemungutan pajak yang menyatakan bahwa jumlah pajak yang harus \line \
up0 \expndtw0\charscalex103 dilunasi atau terutang oleh wajib pajak dihitu
ng sendiri oleh wajib \line \up0 \expndtw0\charscalex102 pajak.(Muqodim, op.c
it : 24-25) SPT dianggap benar selama memenuhi \line \up0 \expndtw0\charscalex10
4 semua syarat legalitas dan formalitas yang telah ditentukan dalam \lin
e \up0 \expndtw0\charscalex106 peraturan perundang-undangan perpajakkan. S
yarat legal yang \line \up0 \expndtw0\charscalex101 mengedepankan keabsahan
dan ontektisitas data-data yang disampaikan \line \up0 \expndtw0\charscalex100 o
leh wajib pajak. Hal ini dapat terlihat dari kewajiban wajib pajak dalam \par\pa
rd\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\par
d\ql\li6201\sb13\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\s
ectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg67}{\bkmkend Pg67
}\par\pard\qj \li2985\sb0\sl-412\slmult0 \par\pard\qj\li2985\sb0\sl-412\slmult0
\par\pard\qj\li2985\sb0\sl-412\slmult0 \par\pard\qj\li2985\sb0\sl-412\slmult0 \p
ar\pard\qj\li2985\ri1495\sb251\sl-412\slmult0 \up0 \expndtw0\charscalex102 \ul0\
nosupersub\cf1\f2\fs24 menandatangani SPT dan apabila SPT tersebut diisi dan dit
andatangani \line \up0 \expndtw-2\charscalex100 oleh orang lain selain wajib paj
ak, maka SPT tersebut harus dilampiri surat \line \up0 \expndtw0\charscalex102 k
uasa khusus. Untuk wajib pajak badan, SPT harus ditandatangani oleh \line \up0 \
expndtw0\charscalex102 pengurus atau direksi. Sedangkan syarat formal berb
icara mengenai \line \up0 \expndtw0\charscalex102 kelengkapan dari data-dat
a yang disampaikan oelh wajib pajak, \line \up0 \expndtw0\charscalex10
4 kelengkapan data-data di sini diartikan sebagai kelengkapan yang \lin
e \up0 \expndtw0\charscalex100 berkaitan dengan objek pajak baik itu berupa SSP
dan data-data lain yang \line \up0 \expndtw0\charscalex102 berhubungan dengan SP
T yang ditentukan dalam peraturan perundang-\line \up0 \expndtw-3\charscalex100
undangan perpajakkan. \par\pard\qj \li2985\ri1497\sb6\sl-415\slmult0\fi360 \up0
\expndtw0\charscalex103 Dari paparan di atas dapatlah diketahui bahwa kebenaran
pelaporan \line \up0 \expndtw-1\charscalex100 SPT dalam system administrasi perp
ajakkan di Indonesia dapat dilihat dari \line \up0 \expndtw0\charscalex104 segi
legalitas dan formalitas. Apabila telah memenuhi syarat legal dan \line \up0 \ex
pndtw-1\charscalex100 syarat formal maka data tersebut dianggap benar selama bel
um dilakukan \line \up0 \expndtw0\charscalex100 pemeriksaan oleh fiskus. Hal ini
dikarenakan sistem pemungutan pajak di \line \up0 \expndtw-2\charscalex100 Indo
nesia menggunakan sehingga fiskus memberikan kepercayaan kepada \line \up0 \expn
dtw0\charscalex101 wajib pajak untuk menghitung dan melaporkan pajaknya sendiri.
Fiskus \line \up0 \expndtw0\charscalex102 dalam hal ini hanya mengacu kepada it
ikad baik dari wajib pajak untuk \line \up0 \expndtw-3\charscalex100 melaporkan
pajaknya secara benar. \par\pard\qj \li2985\ri1500\sb0\sl-414\slmult0\fi360 \up0
\expndtw0\charscalex102 Kebenaran pelaporan SPT dalam sistem administrasi perpa
jakkan di \line \up0 \expndtw0\charscalex102 Indonesia dapat dilihat melalui ben
ar tidaknya wajib pajak dalam proses \line \up0 \expndtw0\charscalex100 pengisia
n SPT. SPT dalam bentuk kertas atau bentuk elektronik diisi dan \line \up0 \expn
dtw0\charscalex100 dilaporkan dengan benar, lengkap, dan jelas sesuai den
gan petunjuk \line \up0 \expndtw0\charscalex104 pengisian yang diberikan berdas
arkan ketentuan peraturan perundang-\line \up0 \expndtw0\charscalex100 undangan

perpajakkan. Sementara itu, yang dimaksud dengan benar, \line \up0 \expnd
tw0\charscalex102 lengkap, dan jelas dalam mengisi SPT adalah benar dalam perhit
ungan, \line \up0 \expndtw-3\charscalex100 termasuk benar dalam penerapan ketent
uan peraturan perundang-undangan \line \up0 \expndtw0\charscalex102 perpajakkan,
dalam penulisan, dan sesuai dengan keadaan yang \line \up0 \expnd
tw0\charscalex101 sebenarnya; lengkap adalah memuat semua unsure-unsur yang berk
aitan \line \up0 \expndtw0\charscalex103 dengan objek pajak dan unsure-unsur lai
n yang harus dilaporkan dalam \line \up0 \expndtw0\charscalex100 surat pemberita
huan; dam jelas adalah melaporkan asal-usul atau sumber \par\pard\ql \li6201\sb0
\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\s
l-276\slmult0 \par\pard\ql\li6201\sb158\sl-276\slmult0 \up0 \expndtw-3\charscale
x100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkst
art Pg68}{\bkmkend Pg68}\par\pard\qj \li2985\sb0\sl-420\slmult0 \par\pard\qj\li2
985\sb0\sl-420\slmult0 \par\pard\qj\li2985\sb0\sl-420\slmult0 \par\pard\qj\li298
5\sb0\sl-420\slmult0 \par\pard\qj\li2985\ri1508\sb213\sl-420\slmult0 \up0 \expnd
tw0\charscalex102 \ul0\nosupersub\cf1\f2\fs24 dari objek pajak dan unsur-unsur l
ain yang harus dilaporkan dalam surat \up0 \expndtw-3\charscalex100 pemberitahua
n. (UU No.28 tahun 2007) \par\pard\qj \li2985\ri1496\sb0\sl-413\slmult0\fi360 \u
p0 \expndtw0\charscalex100 Dari paparan di atas dapat diketahui bahwa kebenaran
pelaporan SPT \line \up0 \expndtw0\charscalex100 dalam sistem administrasi perpa
jakkan di Indonesia dapat dilihat melalui \line \up0 \expndtw0\charscalex100 ben
ar tidaknya wajib pajak dalam proses pengisian SPT. Kebenaran \line \up0
\expndtw0\charscalex100 pelaporan SPT terlihat dari benar tidaknya dalam penghi
tungan, termasuk \line \up0 \expndtw0\charscalex102 benar dalam penerapan
ketentuan peraturan perundang-undangan \line \up0 \expndtw0\charscalex102 pe
rpajakkan, dalam penulisan, dan sesuai dengan keadaan yang \line \
up0 \expndtw-3\charscalex100 sebenarnya. \par\pard\qj \li2985\ri1498\sb0\sl-413\
slmult0\fi360 \up0 \expndtw-2\charscalex100 Dalam sistem \ul0\nosupersub\cf6\f7\
fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 ini data pajak yang dimasukan benar-be
nar data \line \up0 \expndtw0\charscalex101 yang bersumber dari wajib pajak send
iri tanpa campur tangan dari pihak \line \up0 \expndtw-1\charscalex100 petugas p
ajak sehingga kebenaran dalam perhitungannya, termasuk benar \line \up0 \expndtw
0\charscalex100 dalam penerapan ketentuan peraturan perundang-undanganny
a, dan \line \up0 \expndtw0\charscalex105 penulisannya tergantung pada waji
b pajak sendiri. Terkait dengan \line \up0 \expndtw0\charscalex105 kebenaran
pelaporan SPT tersebut, dalam sistem e-Filing perhitungan \line \up0 \expndtw0\
charscalex102 perpajakan dalam SPT dilakukan secara otomatis sesuai peraturan ya
ng \line \up0 \expndtw0\charscalex102 berlaku. Hal ini dikarenakan Software atau
aplikasi dibuat untuk mudah \line \up0 \expndtw0\charscalex103 digunakan dan ak
urat karena penjumlahahan dilakukan secara otomatis \line \up0 \expndtw-2\charsc
alex100 melalui sistem. Meskipun begitu dalam pelaksanaanya masih sering terjadi
\line \up0 \expndtw0\charscalex100 kesalahan pengisian dan perhitungan serta pe
nerapan ketentuan peraturan \line \up0 \expndtw0\charscalex102 perundang-undanga
n oleh wajib pajak. Hal ini terjadi karena kurangnya \line \up0 \expndtw0\charsc
alex102 sosialisasi ketentuan dan kebijakan yang dilakukan fiskus kepada wajib \
line \up0 \expndtw0\charscalex100 pajak. Hasil survei dari pihak ketiga yang ant
ara lain dilakukan oleh Hay \line \up0 \expndtw0\charscalex100 Group Consultant
terhadap pendapat wajib pajak menunjukan Direktorat \line \up0 \expndtw0\charsca
lex102 Jenderal Pajak mempunyai kelemahan pada SDM, sosialisasi ketentuan \line
\up0 \expndtw-3\charscalex100 dan kebijakan, dan distorsi pada pemeriksaan pajak
. \par\pard\qj \li2985\ri1502\sb0\sl-413\slmult0\fi360 \up0 \expndtw0\charscalex
105 Dari paparan diatas dapatlah diketahui bahwa keakuratan \ul0\nosupersub\cf6\
f7\fs24 e-Filing \line \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf1\f2\fs24
dalam menjamin kebenaran pelaporan SPT dapat terhambat akibat \line \up0
\expndtw0\charscalex101 masyarakat yang terlambat mendapatkan akses informasi ya
ng berkaitan \line \up0 \expndtw0\charscalex102 dengan ketentuan dan sistem \ul0
\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 . Hal ini terjadi ka
rena kurangnya \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\s
l-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb173\s
l-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11

900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg69}{\bkmkend Pg69}\par\pard\qj \li2

985\sb0\sl-420\slmult0 \par\pard\qj\li2985\sb0\sl-420\slmult0 \par\pard\qj\li298
5\sb0\sl-420\slmult0 \par\pard\qj\li2985\sb0\sl-420\slmult0 \par\pard\qj\li2985\
ri1498\sb213\sl-420\slmult0 \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf1\f2\
fs24 sosialisasi ketentuan dan kebijakan yang dilakukan fiskus kepada wajib \lin
e \up0 \expndtw-4\charscalex100 pajak. \par\pard\qj \li2985\ri1495\sb0\sl-415\sl
mult0\fi360 \up0 \expndtw0\charscalex101 Di pihak fiskus sendiri, harus diakui b
ahwa profesionalisme pegawai \line \up0 \expndtw0\charscalex104 Direktorat Jende
ral Pajak masih perlu banyak ditingkatkan. Salah satu \line \up0 \expndtw0\chars
calex103 yang menjadi penyebab kelemahan sumber daya manusia di Direktorat \line
\up0 \expndtw0\charscalex102 Jenderal Pajak adalah target penerimaan yang merup
akan satu \ul0\nosupersub\cf6\f7\fs24 Pressure \line \up0 \expndtw0\charscalex10
1 \ul0\nosupersub\cf1\f2\fs24 tersendiri sehingga mendorong tenaga-tenaga teramp
il diarahkan ke hal-\line \up0 \expndtw0\charscalex107 hal yang bersifat teknis.
Akibat, fungsi lain yang tidak kalah penting \line \up0 \expndtw0\charscalex100
seperti penyuluhan, administrasi, pemrosesan data, perencanaan pegawai \line \u
p0 \expndtw0\charscalex101 dan penyusunan konsep aturan mengalami banyak kekuran
gan baik dari \line \up0 \expndtw-3\charscalex100 sisi jumlah maupun kapasitas s
umber daya manusianya. \par\pard\qj \li2985\ri1496\sb0\sl-416\slmult0\fi360 \up0
\expndtw-1\charscalex100 Dari paparan diatas dapatlah diketahui bahwa salah sat
u indikator dari \line \up0 \expndtw0\charscalex104 sistem adminitstrasi perpaja
kan yang baik apabila terdapat suatu unsur \line \up0 \expndtw0\charscalex100 ke
telitian dari aparat pajak dalam melakukan pemrosesan dan perekaman \line \up0 \
expndtw-1\charscalex100 data-data wajib pajak ke dalam sistem informasi dan \ul0
\nosupersub\cf6\f7\fs24 Data Base\ul0\nosupersub\cf1\f2\fs24 Direktorat \line \
up0 \expndtw0\charscalex102 Jenderal Pajak. Hal ini merupakan tugas dan t
anggung jawab serta \line \up0 \expndtw-2\charscalex100 profesionalisme aparat
fiskus dalam melaksanakan fungsi administrasinya. \par\pard\qj \li2985\ri1493\s
b0\sl-413\slmult0\fi360 \up0 \expndtw0\charscalex101 Dari berbagai paparan, anal
isa, dan pembahasan pada sub-sub diatas \up0 \expndtw0\charscalex100 dapatlah di
ketahui bahwa keakuratan konsep \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosuper
sub\cf1\f2\fs24 masih belum dapat \up0 \expndtw-3\charscalex100 menjamin kebena
ran pelaporan SPT dalam sistem administrasi perpajakan. \up0 \expndtw-1\charscal
ex100 Keakuratan dapat terjadi bila wajib pajak dapat melakukan proses \ul0\nosu
persub\cf6\f7\fs24 e-Filing \up0 \expndtw0\charscalex100 \ul0\nosupersub\cf1\f2\
fs24 dengan baik dan dapat menyampaikan SPT secara benar. Proses \ul0\nosupersub
\cf6\f7\fs24 e-Filing \up0 \expndtw0\charscalex103 \ul0\nosupersub\cf1\f2\fs24 m
enuntut Direktorat Jenderal Pajak membentuk suatu sistem teknologi \up0 \expndtw
-3\charscalex100 informasi yang akurat \ul0\nosupersub\cf6\f7\fs24 friendly user
\ul0\nosupersub\cf1\f2\fs24 , serta mandiri. \par\pard\ql \li6201\sb0\sl-276\slm
ult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmul
t0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0
\par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \
par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \pa
r\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\
pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb146\sl-276\slmult0 \up0
\expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\paperw11900\paperh16840\par
d\sb0\sl-240{\bkmkstart Pg70}{\bkmkend Pg70}\par\pard\ql \li5822\sb0\sl-276\slmu
lt0 \par\pard\ql\li5822\sb0\sl-276\slmult0 \par\pard\ql\li5822\sb0\sl-276\slmult
0 \par\pard\ql\li5822\sb0\sl-276\slmult0 \par\pard\ql\li5822\sb0\sl-276\slmult0
\par\pard\ql\li5822\sb0\sl-276\slmult0 \par\pard\ql\li5822\sb0\sl-276\slmult0 \p
ar\pard\ql\li5822\sb79\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosuper
sub\cf2\f3\fs24 BAB IV \par\pard\ql \li4689\sb144\sl-276\slmult0 \up0 \expndtw-3
\charscalex100 KESIMPULAN DAN SARAN \par\pard\ql \li5409\sb0\sl-276\slmult0 \par
\pard\ql\li5409\sb268\sl-276\slmult0 \up0 \expndtw-3\charscalex100 A. Kesimpul
an \par\pard\qj \li2985\ri1500\sb9\sl-416\slmult0\fi360 \up0 \expndtw0\charscale
x101 \ul0\nosupersub\cf1\f2\fs24 Setelah apa yang diuraikan oleh penulis dalam b
ab-bab sebelumnya, \line \up0 \expndtw0\charscalex100 yang merupakan pembahasan
dari permasalahan yang ada yaitu, Apakah \line \up0 \expndtw0\charscalex100 pene
rapan \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 yang berl

aku di Indonesia saat ini telah sesuai dengan \line \up0 \expndtw0\charscalex100
Asas Kepastian Hukum dan Bagaimana \ul0\nosupersub\cf6\f7\fs24 e-Fili
ng\ul0\nosupersub\cf1\f2\fs24
dapat menjamin \line \up0 \expndtw0\charscale
x102 kebenaran pelaporan SPT dalam sistem administrasi perpajakkan di \li
ne \up0 \expndtw0\charscalex100 Indonesia. Dari pembahasan permasalahan
tersebut dapat diambil \line \up0 \expndtw-3\charscalex100 kesimpulan sebaga
i berikut: \par\pard\ql \li2985\ri1500\sb0\sl-416\slmult0\tx3436\tx3436\tx3436\t
x3436\tx3436\tx3436\tx3436\tx3436\tx3436\tx3436 \up0 \expndtw0\charscalex103 1.
\ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 perpajakkan di
Indonesia telah sesuai dengan asas kepastian \line\tab \up0 \expndtw0\charscale
x105 hukum. Dalam menjaga kepastian hukum, peran pemerintah dan \line\tab \up0
\expndtw0\charscalex102 pengadilan sangat penting. Pemerintah tidak boleh
menerbitkan \line\tab \up0 \expndtw0\charscalex102 aturan pelaksanaan yang ti
dak diatur oleh undang-undang atau \line\tab \up0 \expndtw0\charscalex106 be
rtentangan dengan undang-undang. Dan dalam hal ini \ul0\nosupersub\cf6\f7\fs24 e
-Filing \line\tab \up0 \expndtw0\charscalex102 \ul0\nosupersub\cf1\f2\fs24 sudah
diatur dalam Keputusan Direktorat Jenderal Pajak dalam \line\tab \up0 \e
xpndtw0\charscalex104 Peraturan Direktur Jenderal Pajak Pajak Nomor KEP-47/PJ./2
008 \line\tab \up0 \expndtw0\charscalex104 Tentang Tata Cara Penyampaian
Surat Pemberitahuan dan \line\tab \up0 \expndtw-1\charscalex100 Penyampaian
Pemberitahuan Perpanjangan Surat Pemberitahuan \line\tab \up0 \expndtw0\
charscalex103 Perpanjangan Surat Pemberitahuan Tahunan Secara Elektronik (\ul0\n
osupersub\cf6\f7\fs24 e-\line \tab \up0 \expndtw0\charscalex102 Filling\ul0\nosu
persub\cf1\f2\fs24 ) Melalui Perusahaan Penyedia Jasa Aplikasi \up0 \e
xpndtw-3\charscalex100 (ASP). \par\pard\qj \li3436\ri1502\sb0\sl-410\slmult0 \up
0 \expndtw0\charscalex101 Walaupun, \ul0\nosupersub\cf6\f7\fs24 Aplication Servi
ce Provider \ul0\nosupersub\cf1\f2\fs24 (ASP) sebagai pihak ke tiga \line \up0 \
expndtw0\charscalex102 diberi kewenangan yang sangat luas oleh Direktorat Jender
al Pajak \line \up0 \expndtw-1\charscalex100 (DJP), sehingga memiliki akses yang
luas mengenai catatan arus data \par\pard\ql \li2985\ri1494\sb0\sl-416\slmult0\
fi451\tx3436\tx3436\tx3528\tx3528 \up0 \expndtw0\charscalex101 yang dimiliki ole
h wajib pajak tetapi hal tersebut telah diatur dalam \line\tab \up0 \expndtw0\ch
arscalex104 Peraturan Direktur Jenderal Pajak Pajak Nomor KEP-47/PJ./2008 \line\
tab \up0 \expndtw-3\charscalex100 sehingga kerahasiaan arus data Wajib pajak aka
n terjamin. \line \up0 \expndtw-4\charscalex100 2. \up0 \expndtw0\charscalex105
Keakuratan \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 sud
ah dapat menjamin kebenaran pelaporan \line\tab \up0 \expndtw0\charscalex104 SPT
dalam sistem administrasi perpajakkan. Keakuratan tersebut \line\tab \up0 \expn
dtw0\charscalex102 dapat terjadi apabila didukung oleh kemampuan wajib pajak dap
at \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult
0 \par\pard\ql\li6201\sb7\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pa
rd\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg71}{\bkm
kend Pg71}\par\pard\qj \li3528\sb0\sl-412\slmult0 \par\pard\qj\li3528\sb0\sl-412
\slmult0 \par\pard\qj\li3528\sb0\sl-412\slmult0 \par\pard\qj\li3528\sb0\sl-412\s
lmult0 \par\pard\qj\li3528\ri1497\sb251\sl-412\slmult0 \up0 \expndtw0\charscalex
103 \ul0\nosupersub\cf1\f2\fs24 melakukan proses \ul0\nosupersub\cf6\f7\fs24 e-F
iling\ul0\nosupersub\cf1\f2\fs24 dengan baik dan dapat menyampaikan \line \up0
\expndtw0\charscalex107 SPT secara benar. Proses penyampaian SPT serta \ul0\nosu
persub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 akan \line \up0 \expndtw
0\charscalex104 melalui tiga tahap yakni tahap pendaftaran, tahap \ul0\nosupersu
b\cf6\f7\fs24 agreement\ul0\nosupersub\cf1\f2\fs24 , dan \line \up0 \expndtw0\ch
arscalex102 tahap pemeriksaan data. Apabila ketiga tahapan tersebut telah
\line \up0 \expndtw-2\charscalex100 dilaksanakan dengan benar maka kebenaran pr
oses SPT akan terjadi. \line \up0 \expndtw0\charscalex100 Proses \ul0\nosupersub
\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 menuntut Direktorat Jender
al Pajak membentuk \line \up0 \expndtw0\charscalex103 suatu sistem teknologi i
nformasi yang akurat , \ul0\nosupersub\cf6\f7\fs24 friendly user\ul0\nosupersub\
cf1\f2\fs24 , serta \line \up0 \expndtw0\charscalex104 mandiri. Sehingga tetap h
arus dilakukan perbaruan sistem secara \line \up0 \expndtw-3\charscalex100 terus
-menurus dalam pengelolaan pembayaran perpajakkan. \par\pard\ql \li5726\sb0\sl-2

76\slmult0 \par\pard\ql\li5726\sb265\sl-276\slmult0 \up0 \expndtw-3\charscalex10

0 \ul0\nosupersub\cf2\f3\fs24 B. Saran \par\pard\qj \li2985\ri1498\sb6\sl-420\
slmult0\fi360 \up0 \expndtw0\charscalex101 \ul0\nosupersub\cf1\f2\fs24 Sebagai a
khir dari penulisan ini, maka penulis mengemukakan saran \up0 \expndtw-3\charsca
lex100 sebagai berikut : \par\pard\ql \li2985\sb119\sl-276\slmult0\tx3528 \up0 \
expndtw-4\charscalex100 1. \tab \up0 \expndtw0\charscalex102 Pemerintah dalam ha
l ini Direktorat Jenderal Pajak telah membuat \par\pard\qj \li3528\ri1497\sb32\s
l-412\slmult0 \up0 \expndtw0\charscalex102 ketentuan yang mengatur mengenai \ul0
\nosupersub\cf6\f7\fs24 e-Filing \ul0\nosupersub\cf1\f2\fs24 Keputusan Direktora
t \line \up0 \expndtw-3\charscalex100 Jenderal Pajak dalam Peraturan Direktur Je
nderal Pajak Pajak Nomor \line \up0 \expndtw0\charscalex108 KEP-47/PJ./2008 Te
ntang Tata Cara Penyampaian Surat \line \up0 \expndtw-2\charscalex100 Pe
mberitahuan dan Penyampaian Pemberitahuan Perpanjangan Surat \line \up0 \expndtw
0\charscalex100 Pemberitahuan Perpanjangan Surat Pemberitahuan Tahunan Secara \l
ine \up0 \expndtw0\charscalex103 Elektronik (\ul0\nosupersub\cf6\f7\fs24 e-Filli
ng\ul0\nosupersub\cf1\f2\fs24 ) Melalui Perusahaan Penyedia Jasa Aplikasi \line
\up0 \expndtw0\charscalex101 (ASP). Peraturan tersebut telah memberikan jam
inan kepastian \line \up0 \expndtw0\charscalex103 hukum kepada wajib Pajak dala
m proses pelaporan SPT. Namun, \line \up0 \expndtw0\charscalex106 Direktorat Jen
deral Pajak sebagai fiskus tetap harus mengawasi \line \up0 \expndtw0\charscale
x100 penerapan peraturan Perundang-undangan tersebut agar mekanisme \line \up0 \
expndtw-3\charscalex100 pelaporan SPT dapat terlaksana dengan baik \par\pard\ql
\li2985\sb121\sl-276\slmult0\tx3528 \up0 \expndtw-4\charscalex100 2. \tab \up0 \
expndtw-3\charscalex100 Seperti yang kita ketahui bahwa keakuratan data yang ter
dapat dalam \par\pard\qj \li3528\ri1502\sb30\sl-415\slmult0 \up0 \expndtw-1\char
scalex100 aplikasi \ul0\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs
24 harus memenuhi tiga aspek yakni aspek kebenaran, \line \up0 \expndtw0\charsc
alex100 aspek kejelasan dan aspek kelengkapan. Oleh karena itu, Direktorat \line
\up0 \expndtw0\charscalex102 Jenderal Pajak diharapkan lebih intensif dalam men
sosialisasikan, \line \up0 \expndtw-2\charscalex100 dan memberikan pelatihan men
genai \ul0\nosupersub\cf6\f7\fs24 e-Filing \ul0\nosupersub\cf1\f2\fs24 dalam mem
persiapkan \line \up0 \expndtw-2\charscalex100 wajib pajak sebagai pengguna \ul0
\nosupersub\cf6\f7\fs24 e-Filing\ul0\nosupersub\cf1\f2\fs24 . Dalam hal kemandir
ian, \par\pard\ql \li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmu
lt0 \par\pard\ql\li6201\sb28\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par
\pard\sect\sectd\fs24\paperw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg72}{\
bkmkend Pg72}\par\pard\qj \li3528\sb0\sl-410\slmult0 \par\pard\qj\li3528\sb0\sl410\slmult0 \par\pard\qj\li3528\sb0\sl-410\slmult0 \par\pard\qj\li3528\sb0\sl-41
0\slmult0 \par\pard\qj\li3528\ri1503\sb261\sl-410\slmult0 \up0 \expndtw-3\charsc
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0 \expndtw0\charscalex101 \ul0\nosupersub\cf1\f2\fs24 C.S.T Kansil.1979. \ul0\no
supersub\cf6\f7\fs24 Pengantar Ilmu Hukum dan Tata Hukum Indonesia\ul0\nosupersu
b\cf1\f2\fs24 . \line\tab \up0 \expndtw-3\charscalex100 Jakarta :Balai Pustaka.
\par\pard\ql \li2985\sb245\sl-276\slmult0 \up0 \expndtw-3\charscalex100 Erly Sua
ndy. 2005. \ul0\nosupersub\cf6\f7\fs24 Hukum Pajak. \ul0\nosupersub\cf1\f2\fs24
Jakarta : Salemba empat. \par\pard\ql \li2985\sb0\sl-280\slmult0 \par\pard\ql\li
2985\ri1506\sb1\sl-280\slmult0\tx3345 \up0 \expndtw-3\charscalex100 Esmi Warrasi
h.2005.\ul0\nosupersub\cf6\f7\fs24 Pranata Hukum Sebuah Telaah Sosiologis\ul0\no
supersub\cf1\f2\fs24 . Semarang \line\tab \up0 \expndtw-3\charscalex100 : Penerb
it PT Suryandaru Utama \par\pard\ql \li2985\sb0\sl-260\slmult0 \par\pard\ql\li29
85\ri1513\sb37\sl-260\slmult0\tx3345 \up0 \expndtw0\charscalex104 Gunadi. 2002.
\ul0\nosupersub\cf6\f7\fs24 Ketentuan Dasar Pajak Penghasilan\ul0\nosupersub\cf1
\f2\fs24 . Jakarta : Penerbit \line\tab \up0 \expndtw-3\charscalex100 Salemba Em
pat. \par\pard\ql \li2985\sb0\sl-280\slmult0 \par\pard\ql\li2985\ri1507\sb4\sl-2
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\f7\fs24 Reformasi Administrasi Perpajakkan\ul0\nosupersub\cf1\f2\fs24 . Jakarta
: Penerbit \line\tab \up0 \expndtw-3\charscalex100 Buku Erlangga. \par\pard\ql
\li2985\sb264\sl-276\slmult0 \up0 \expndtw-3\charscalex100 Ishaq. 2009. \ul0\nos
upersub\cf6\f7\fs24 Dasar-Dasar Ilmu Hukum\ul0\nosupersub\cf1\f2\fs24 . Jakarta
: Sinar Grafika. \par\pard\li2985\sb0\sl-276\slmult0\par\pard\li2985\sb17\sl-276
\slmult0\fi0\tx4628\tx10133 \up0 \expndtw-1\charscalex100 Lutfi Effendi.\tab \u
p0 \expndtw-1\charscalex100 2004. \ul0\nosupersub\cf6\f7\fs24 Pokok-Pokok Huk
um Administrasi\ul0\nosupersub\cf1\f2\fs24 . Malang\tab \up0 \expndtw-1\charsc
alex100 :\par\pard\li2985\sb1\sl-273\slmult0\fi360 \up0 \expndtw-1\charscalex100
Bayumedia Publishing.\par\pard\li2985\sb0\sl-276\slmult0\par\pard\li2985\sb1\sl
-276\slmult0\fi0 \up0 \expndtw-1\charscalex100 Mardiasmo. 2003. \ul0\nosupersub\
cf6\f7\fs24 Perpajakkan\ul0\nosupersub\cf1\f2\fs24 . Yogyakarta : Andi Offset\pa
r\pard\li2985\sb276\sl-276\slmult0\fi0 \up0 \expndtw-1\charscalex100 Peter Mahmu
d Marzuki. 2008. Pengantar Ilmu Hukum. Jakarta : Kencana.\par\pard\li2985\sb276\
sl-276\slmult0\fi0 \up0 \expndtw-1\charscalex100 Riawan Tjandra. 2006.\ul0\nosup
ersub\cf6\f7\fs24 Hukum Keuangan Negara\ul0\nosupersub\cf1\f2\fs24 . Grasindo\p
ar\pard\li2985\sb276\sl-276\slmult0\fi0\tx5248 \up0 \expndtw-1\charscalex100 Ros
diana Haula,et.al.\tab \up0 \expndtw-1\charscalex100 2005 \ul0\nosupersub\cf6\f7
\fs24 Perpajakkan Teori dan Aplikasi\ul0\nosupersub\cf1\f2\fs24 . PT Raja\par\pa
rd\li2985\sb2\sl-276\slmult0\fi360 \up0 \expndtw-1\charscalex100 Grafindo Persad
a.\par\pard\ql \li2985\sb0\sl-260\slmult0 \par\pard\ql\li2985\ri1503\sb29\sl-260
\slmult0\tx3345 \up0 \expndtw0\charscalex101 SF Marbun Moh Mahfud MD. 2006. \ul0
\nosupersub\cf6\f7\fs24 Pokok-Pokok Hukum Administrasi \line\tab \up0 \expndtw-3
\charscalex100 Negara\ul0\nosupersub\cf1\f2\fs24 . Liberty. \par\pard\ql \li2985
\sb0\sl-280\slmult0 \par\pard\ql\li2985\ri1506\sb4\sl-280\slmult0\tx3345 \up0 \e
xpndtw-1\charscalex100 Sophar Lumbantoruan. 1997. \ul0\nosupersub\cf6\f7\fs24 En
siklopedi Perpajakkan\ul0\nosupersub\cf1\f2\fs24 . Jakarta : Penerbit \line\tab
\up0 \expndtw-4\charscalex100 Erlangga. \par\pard\ql \li2985\ri1503\sb260\sl-280
\slmult0\tx3345 \up0 \expndtw0\charscalex105 Soerjono Soekamto. 2006. \ul0\nosup
ersub\cf6\f7\fs24 Pengantar Penelitian Hukum\ul0\nosupersub\cf1\f2\fs24 . Jakart

a : UI \line\tab \up0 \expndtw-3\charscalex100 Press. \par\pard\ql \li2985\ri150

1\sb280\sl-280\slmult0\tx3345 \up0 \expndtw0\charscalex104 Soesilo Zauhar. 2002.
\ul0\nosupersub\cf6\f7\fs24 Reformasi Administrasi\ul0\nosupersub\cf1\f2\fs24
: Konsep, Dimensi, dan \line\tab \up0 \expndtw-3\charscalex100 Strategi. Jakarta
: Penerbit Bumi Kasara \par\pard\ql \li2985\sb264\sl-276\slmult0 \up0 \expndtw3\charscalex100 Waluyo. 2006\ul0\nosupersub\cf6\f7\fs24 . Perpajakkan Indonesia\
ul0\nosupersub\cf1\f2\fs24 . Jakarta : Penerbit salemba Empat. \par\pard\ql \li6
201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li620
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sb60\sl-276\slmult0 \up0 \expndtw-3\charscalex100 i \par\pard\sect\sectd\fs24\pa
perw11900\paperh16840\pard\sb0\sl-240{\bkmkstart Pg74}{\bkmkend Pg74}\par\pard\q
l \li2985\sb0\sl-280\slmult0 \par\pard\ql\li2985\sb0\sl-280\slmult0 \par\pard\ql
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i2985\sb0\sl-280\slmult0 \par\pard\ql\li2985\sb0\sl-280\slmult0 \par\pard\ql\li2
985\sb0\sl-280\slmult0 \par\pard\ql\li2985\ri1513\sb48\sl-280\slmult0\tx3345 \up
0 \expndtw-1\charscalex100 \ul0\nosupersub\cf1\f2\fs24 Wirawan B Ilyas, Richard
Burton. 2007. \ul0\nosupersub\cf6\f7\fs24 Hukum Pajak\ul0\nosupersub\cf1\f2\fs24
. Jakarta : Penerbit \line\tab \up0 \expndtw-3\charscalex100 Salemba Empat. \pa
r\pard\ql \li2265\sb264\sl-276\slmult0 \up0 \expndtw-3\charscalex100 \ul0\nosupe
rsub\cf15\f16\fs24\ul Dari Jurnal/Majalah \par\pard\ql \li2985\sb0\sl-280\slmult
0 \par\pard\ql\li2985\ri1499\sb261\sl-280\slmult0\tx3345\tx3345 \up0 \expndtw0\c
harscalex100 \ul0\nosupersub\cf1\f2\fs24 R. Arry Mth. Soekowathy. 2003. \u8220?F
ungsi Dan Relevansi Filsafat Hukum \line\tab \up0 \expndtw0\charscalex100 Bagi R
asa Keadilan Dalam Hukum Positif\u8221?. \ul0\nosupersub\cf6\f7\fs24 Jurnal Fils
afat\ul0\nosupersub\cf1\f2\fs24 . Jilid 35, \line\tab \up0 \expndtw-3\charscalex
100 Nomor 3, Desember 2003. \par\pard\ql \li2985\sb0\sl-273\slmult0 \par\pard\ql
\li2985\ri1499\sb13\sl-273\slmult0\tx3345\tx3345\tx3345 \up0 \expndtw0\charscale
x102 Tan Chee-Wee, Pan Shang-Ling, & Eric T.K. Lim. 2005. \u8220?Toward The \lin
e\tab \up0 \expndtw0\charscalex100 Restoration of Public Trust in Electronic Gov
ernment : A Case Study \line\tab \up0 \expndtw0\charscalex101 of The e-Filing Sy
stem in Singapore. Proceedings of the 38\ul0\super\cf7\f8\fs23 th\ul0\nosupersub
\cf1\f2\fs24 Hawaii \line\tab \up0 \expndtw-3\charscalex100 International Confe
rence on System Sciences-2005. \par\pard\ql \li2985\sb0\sl-270\slmult0 \par\pard
\ql\li2985\ri1499\sb20\sl-270\slmult0\tx3345\tx3345 \up0 \expndtw0\charscalex101
Tarjo &Indra Kusumawati. 2006. \u8220?Analisis Perilaku Wajib Pajak Orang \line
\tab \up0 \expndtw-2\charscalex100 Pribadi Terhadap Pelaksanaan Self Assesment S
ystem : Suatu Studi Di \line\tab \up0 \expndtw-2\charscalex100 Bangkalan\u8221?.
\ul0\nosupersub\cf6\f7\fs24 JAAI\ul0\nosupersub\cf1\f2\fs24 . Volume 10 No.1,
Juni 2006,hal. 101-120. \par\pard\ql \li2985\sb0\sl-276\slmult0 \par\pard\ql\li2
985\sb10\sl-276\slmult0\tx8556\tx9247 \up0 \expndtw0\charscalex100 T. Ramayah,
Viveka Ramoo, dan Amulus Ibrahim. \tab \up0 \expndtw-3\charscalex100 2008.
\tab \up0 \expndtw-3\charscalex100 \u8220?Profiling \par\pard\qj \li3345\ri1499\
sb9\sl-270\slmult0 \up0 \expndtw0\charscalex101 Online And Manual Tax Fillers :
Result From An Explonatory Study \up0 \expndtw0\charscalex103 In Penang, Malaysi
a\u8221?. \ul0\nosupersub\cf6\f7\fs24 Labuan e-Journal of Muamalat and Society\u
l0\nosupersub\cf1\f2\fs24 . \up0 \expndtw-3\charscalex100 Volume 2, page 1-8. \p
ar\pard\ql \li2985\sb0\sl-273\slmult0 \par\pard\ql\li2985\ri1506\sb15\sl-273\slm
ult0\tx3345\tx3345\tx3345 \up0 \expndtw-2\charscalex100 Yenni Mangoting. 2000. \
u8220?Menyongsong Tax Reform 2001 : Khusus Pajak \line\tab \up0 \expndtw0\charsc
alex105 Penghasilan\u8221?. \ul0\nosupersub\cf6\f7\fs24 Jurnal Akuntansi & Keuan
gan\ul0\nosupersub\cf1\f2\fs24 . Volume 2 Nomor 2, \line\tab \up0 \expndtw0\char
scalex101 November 2000, hal.116-126. Jakarta : Jurusan Ekonomi Akuntansi, \line
\tab \up0 \expndtw-3\charscalex100 Fakultas Ekonomi - Universitas Kristen Petra.
\par\pard\ql \li2265\sb0\sl-276\slmult0 \par\pard\ql\li2265\sb0\sl-276\slmult0
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sl-276\slmult0 \up0 \expndtw0\charscalex101 Anonim. \ul0\nosupersub\cf6\f7\fs24
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s24 [27 November 2009 pukul 20.00] \par\pard\ql \li2265\sb0\sl-276\slmult0 \par
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a Cara Penyampaian Surat Pemberitahuan dan Penyampaian \line\tab \up0 \exp
ndtw-2\charscalex100 Pemberitahuan Perpanjangan Surat Pemberitahuan Perpanjangan
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ul0\nosupersub\cf1\f2\fs24 ) Melalui \par\pard\ql \li3345\sb1\sl-255\slmult0 \
up0 \expndtw-3\charscalex100 Perusahaan Penyedia Jasa Aplikasi (ASP). \par\pard\
ql \li2985\sb0\sl-280\slmult0 \par\pard\ql\li2985\ri1504\sb5\sl-280\slmult0\tx33
45 \up0 \expndtw0\charscalex102 Keputusan Direktorat Jenderal Pajak Nomor KEP-88
/PJ./2004 Tentang \line\tab \up0 \expndtw-3\charscalex100 Penyampaian Surat Pemb
eritahuan Elektronik. \par\pard\ql \li2985\sb0\sl-270\slmult0 \par\pard\ql\li298
5\ri1500\sb19\sl-270\slmult0\tx3345\tx3345 \up0 \expndtw0\charscalex100 Keputusa

n Dirjen Pajak No. KEP-178/PJ/2004 Tentang Cetak Biru (\ul0\nosupersub\cf6\f7\fs

24 Blue \line\tab \up0 \expndtw-2\charscalex100 Print\ul0\nosupersub\cf1\f2\fs24
) Kebijakan Direktorat Jenderal Pajak Tahun 2001 sampai dengan \line\tab \up0 \
expndtw-2\charscalex100 Tahun 2010. \par\pard\ql \li6201\sb0\sl-276\slmult0 \par
\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\p
ard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\par
d\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\
ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql
\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\l
i6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6
201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li620
1\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\
sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb
0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\
sl-276\slmult0 \par\pard\ql\li6201\sb0\sl-276\slmult0 \par\pard\ql\li6201\sb0\sl
-276\slmult0 \par\pard\ql\li6201\sb62\sl-276\slmult0 \up0 \expndtw-3\charscalex1
00 i \par\pard\sect\sectd\fs24}