Iwan Suhardi, 091070541 (2016) EKSISTENSI UNDANG-UNDANG NOMOR 6 TAHUN 1983 TENTANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN DALAM PEMBANGUNAN SISTEM HUKUM PAJAK NASIONAL. Disertasi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Characteristic of a tax system can be seen in the formal tax law that governs the tax collection procedure. Indonesian tax law system of the colonial legacy is a complex and difficult to manifest. To tackle this problem, consolidated formal tax law in The Law Number 6 Year 1983 concerning General Provisions and Procedures of Taxation, as amended several times, lastly amended by The Law Number 16 Year 2009 (UU KUP) to simplify the national tax law system. Result of this study showed that in practice, Indonesian tax system is still too complex. There are three main reasons for the observed complexity: First, inconsistency of the lawmaker and tax policy maker. Separation between formal tax law and material tax law only occurs in the early reformation of tax law. In the sequential tax law reformation, the formal and material tax laws are coalesced together, going backward to the time prior to the national tax law system reformation. Second, UU KUP has not been able to accommodate all tax systems that are used in Indonesia, including the official assessment system. Third, there are disharmonisation between UU KUP and other formal tax law such as The Law Number 14 Year 2002 concerning Tax Court. Returns UU KUP to the starting position 1983 tax reform and changes UU KUP to accommodate all the tax collection system can be a solution and be the conclusion in this study.

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