Asas Primum Remedium pada Pasal Pasal 38 dan 39 Ayat (1) Huruf C dan D UU KUP Bertentangan Dengan Pasal 28D UUD 1945

Authors

  • Jeane Neltje Saly Universitas Tarumanagara
  • Vaudy Starworld Universitas Tarumanagara

DOI:

https://doi.org/10.31316/jk.v7i2.5419

Abstract

Abstrak

Tujuan tulisan ini adalah untuk mengetahui Asas Primum Remedium pada Pasal Pasal 38 dan 39 Ayat (1) Huruf C dan D UU KUP Bertentangan Dengan Pasal 28D UUD 1945. Jenis penelitian yang penulis pergunakan adalah penelitian hukum normatif. Hasil penelitian menunjukan bahwa Undang-undang KUP harus mengatur terlebih dahulu terdapat unsur kesengajaan atau kealpaan sehingga Wajib Pajak dapat dikenakan sanksi pidana. Tanpa pengaturan ini menunjukkan terdapat ketidakpastian hukum dalam penerapan UU KUP. Bilamana hal ini dibiarkan terus menerut dapat menyebabkan kesewenang-wenangan apparat pajak dalam menindak Wajib Pajak.

Kata Kunci: Primum Remedium, Undang Undang KUP, UUD 1945

References

DAFTAR PUSTAKA

Hasaziduhu Moho (2019). Penegakan hukum di Indonesia menurut Aspek Kepastian Hukum, Keadilan, dan Kemanfaatan

Janpatar Simamora (2019). Tafsir Makna Negara Hukum Dalam Perspektif Undang-undang Dasar Negara Republik Indonesia Tahun 1945

Undang-undang Dasar 1945

Undang-undang No. 6 Tahun 1983 tentang Ketentuan Umum dan Tatacara Perpajakan (KUP) sebagaimana diubah terakhir dengan Undang-undang No. 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP).

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Published

2023-10-06

Issue

Vol. 7 No. 2 (2023): Desember 2023

Section

Articles

License

Copyright (c) 2023 Jeane Neltje Saly, Vaudy Starworld

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