PRESKRIPTIF KETENTUAN UMUM PERPAJAKAN DALAM PERSPEKTIF AKUNTANSI PANCASILA

I Nyoman Darmayasa

Abstract


Abstrak: Preskriptif Ketentuan Umum Perpajakan dalam Perspektif Akuntansi Pancasila. Penelitian ini bertujuan memproyeksi revisi ketentuan umum perpajakan dengan perspektif akuntansi Pancasila. Proyeksi preskriptif Pancasila digunakan sebagai metode. Hasil penelitian menunjukkan penyeimbangan government-centered (objektivitas) dengan pembentukan karakter wajib pajak (subjektivitas) merupakan perwujudan akuntansi berkesadaran dan kebijakan yang berpihak. Preskriptif revisi ketentuan umum perpajakan mampu membentuk karakter wajib pajak. Karakter wajib pajak yang menggunakan akuntansi berkesadaran berlandaskan Pancasila membentuk kesadaran inklusi. Kesadaran inklusi merupakan pondasi kepatuhan sukarela wajib pajak dengan harapan optimalisasi penerimaan pajak jangka panjang bisa terwujud.

 

Abstract: The Prescriptive of General Taxation Provisions in Pancasila Accounting Perspective. This study aims to project a revision of the general provisions of taxation with the perspective of Pancasila accounting. The Pancasila prescriptive projection is used as a method. The results show that government-centered balancing (objectivity) with the formation of taxpayer character (subjectivity) is a manifestation of conscious accounting and siding policies. Prescriptive revisions to the general provisions of taxation can shape the character of taxpayers who use conscious accounting based on Pancasila. This character forms inclusion awareness. This awareness is the foundation of voluntary compliance in the hope that the optimization of long-term tax revenues can be realized.


Keywords


wajib pajak; objektivitas; otoritas pajak

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DOI: http://dx.doi.org/10.18202/jamal.2019.04.10002

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