ejournal.uin-malang.ac.id/index.php/ekonomi/article/view/304
oleh F Ekonomi - 2011
Jeni Susyanti
Fakultas Ekonomi Universitas Islam Malang
Jl. MT Haryono 193 Malang. Tilp 0341-571996
Kantor Konsultan Pajak AD Consulting
Jl. Kapuas 22 Malang, Tilp.0341- 494761, 498993
ASPEK PAJAK DAN DAMPAK KETERLAMBATAN KEPEMILIKAN NPWP PRIBADI DENGAN DIBERLAKUKANNYA UNDANG-UNDANG NO. 28 TAHUN 2007 DAN UNDANG-UNDANG NO. 36 TAHUN 2008
Abstract
The society’s obligation to support the government continuity is
through the tax. Having NPWP is everyone’s obligation, whether he is
individual who conducts business activities, does free work, or works as
employee. By the implementation of Undang Undang No. 28 tahun 2007
regarding the General Rules and Tax Explanation and Undang-undang No.36
tahun 2008 regarding the Income Tax, there is a discrimination of tax
applied to an individual who has NPWP against those who doesn’t.
Keywords
Ekonomi; NPWP (Tax Registration Number); WPOP (Individual Tax Payers)