ASPEK PAJAK DAN DAMPAK KETERLAMBATAN KEPEMILIKAN NPWP PRIBADI DENGAN DIBERLAKUKANNYA UNDANG-UNDANG NO. 28 TAHUN 2007 DAN UNDANG-UNDANG NO. 36 TAHUN 2008

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

Jeni Susyanti

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)

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