Diskresi Presiden dalam Pengaturan Keterbukaan Informasi Perpajakan Government Discretion in Regulation of Tax Information Disclosure

Munir, Ahmad and Djatmiati, Tatiek Sri and Aisyah, Rr. Herini Siti (2021) Diskresi Presiden dalam Pengaturan Keterbukaan Informasi Perpajakan Government Discretion in Regulation of Tax Information Disclosure. Halu Oleo Law Review, 5 (1). pp. 74-84. ISSN 2548-1754.

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Abstract

The renewal of taxation regulations is carried out by implementing tax information disclosure regulations in the form of a Perppu legal product. The stipulation of the Perppu is a discretion made by the President. Judging from the stipulation of the Taxation Information Disclosure Perppu, is it included in the urgent urgency? For this reason, research is needed to find the President's philosophical discretion in regulating tax information disclosure. The normative research method used in the writing of this study. The approach used is the Legislative Law approach to analyze the discretionary arrangements made by the government on the disclosure of tax information and the conceptual approach. to find the basis of the rules regarding tax collection and amnesty in the use of discretion by the government for disclosure of tax information. The discretion exercised by the President in the disclosure of tax information must be limited to the general principles of good governance, namely the principle of prohibiting the misuse of authority and the principle of public interest, so that the philosophical basis of this regulation can be implicated in realizing the goals of the Indonesian state.

Item Type:	Article
Subjects:	K Law > K Law (General)
Divisions:	Fakultas Hukum > Ilmu Hukum
Depositing User:	admin unisda jaya
Date Deposited:	25 Jun 2021 08:11
Last Modified:	02 Dec 2021 07:25
URI:	http://repository.unisda.ac.id/id/eprint/586

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