PENGENAAN TANGGUNG JAWAB RENTENG PAJAK PERTAMBAHAN NILAI (PPN) DILIHAT DARI SISI KEADILAN DAN KEPASTIAN HUKUM

Abstract

Tax is the biggest source of income for Indonesia. Various targets continue to be made every year to increase the awareness of taxpayers and tax authorities towards taxes. One of them is the implementation of the joint responsibility tax on Value Added Tax (VAT). The imposition of joint responsibility tax is carried out with the aim of ensuring that there are no unpaid taxes by taxpayers in a transaction. This research was conducted by collecting primary data through interviews with informants and also secondary data from journals, books and other written documents to find out whether the imposition of the joint responsibility tax policy can be said to be fair and legal. The results of this study indicate that the justice and legal certainty of the joint responsibility policy must be viewed from various perspectives and points of view so that it cannot be determined easily.