Page 9 - perpajakan

PENGUMPULAN INFORMASI

BAB I

PENGETAHUAN DASAR PERPAJAKAN

1. Pengertian Pajak

B e r d a s a r k a n U n d a n g - u n d a n g N o m o r 2 8 T a h u n 2 0 0 7
P a s a l 1 a n g k a 1 : P a j a k a d a l a h k o n t r i b u s i w a j i b k e p a d a n e g a r a
y a n g t e r u t a n g o l e h o r a n g p r i b a d i a t a u b a d a n y a n g b e r s i f a t
m e m a k s a b e r d a s a r k a n U n d a n g - U n d a n g , d e n g a n t i d a k
m e n d a p a t k a n i m b a l a n s e c a r a l a n g s u n g d a n d i g u n a k a n u n t u k

k e p e r l u a n n e g a r a b a g i s e b e s a r - b e s a r n y a k e m a k m u r a n
r a k y a t .
M e n u r u t D j a j a d i n i n g r a t P a j a k a d a l a h s e b a g a i s u a t u
k e w a j i b a n m e n y e r a h k a n s e b a g a i a n d a r i p a d a k e k a y a a n k e
k a s n e g a r a d i s e b a b k a n s e s u a t u k e a d a a n , k e j a d i a n d a n
p e r b u a t a n y a n g m e m b e r i k a n k e d u d u k a n t e r t e n t u t e t a p i
b u k a n s e b a g a i h u k u m a n , m e n u r u t p r a t u r a n y a n g d i t e t a p k a n
p e m e r i n t a h s e r t a d a p a t d i p a k s a k a n , t e t a p i t i d a k a d a j a s a
t i m b a l b a l i k d a r i n e g a r a s e c a r a l a n g s u n g , u n t u k m e m e l i h a r a
k e s e j a h t e r a n u m u m .
M e n u r u t P r o f . D r . P . J . A . A d r i a n i P a j a k a d a l a h i u r a n
k e p a d a n e g a r a ( y a n g d a p a t d i p a k s a k a n ) y a n g t e r u t a n g o l e h
y a n g w a j i b m e m b a y a r n y a m e n u r u t p e r a t u r a n - p e r a t u r a n ,
d e n g a n t i d a k m e n d a p a t p r e s t a s i k e m b a l i , y a n g l a n g s u n g
d a p a t d i t u n j u k d a n g u n a n y a a d a l a h u n t u k m e m b i a y a i
p e n g e l u a r a n - p e n g e l u a r a n u m u m b e r h u b u n g d e n g a n t u g a s
n e g a r a u n t u k m e n y e l e n g g a r a k a n p e m e r i n t a h a n . "
P r o f . D r . M . J . H . S m e e t s “ P a j a k a d a l a h p r e s t a s i k e p a d a

p e m e r i n t a h y a n g t e r u t a n g m e l a l u i n o r m a - n o r m a u m u m d a n
y a n g d a p a t d i p a k s a k a n n y a , t a n p a a d a n y a k o n t r a - p r e s t a s i
y a n g d a p a t d i t u n j u k k a n d a l a m h a l y a n g i n d i v i d u a l ;
m a k s u d n y a a d a l a h u n t u k m e m b i a y a i p e n g e l u a r a n
P e m e r i n t a h . ”

P e n g e r t i a n P a j a k