PRAKTIK PUNGUTAN DENDA PAJAK
DALAM PERSPEKTIF EKONOMI SYARIAH
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Institusion
Universitas Islam Kalimantan M A B Banjarmasin
Author
Rusady, Novita
Subject
HB Economic Theory
Datestamp
2022-05-25 02:52:59
Abstract :
Jumlah kendaraan bermotor yang terdaftar juga akan mengecek jumlah wajib pajak yang melanggar guna menagih denda di kantor Samsat Pelaihari. Rumusan penelitian ini didasarkan pada perspektif hukum dan ekonomi Islam, bagaimana praktik sanksi pajak kantor Samsat di kota Pelaihari dan praktik sanksi pajak kantor Samsat di kota Pelaihari. Pada saat yang sama, tujuan penyelidikan adalah untuk mengetahui praktik sanksi perpajakan di kantor Samsat di Belaihari, dan untuk memahami praktik sanksi pajak di kantor Samsat di Pelaihari dari sudut pandang ekonomi hukum Syariah. Metode penelitian ini termasuk penelitian lapangan, data dikumpulkan melalui wawancara, observasi, dan pencatatan. Populasi dan sampel adalah 7 orang dalam yang menggunakan alat wawancara. Hasil penelitian menunjukkan bahwa pembayaran denda pajak kendaraan roda dua di kantor Samsat Pelaihari dilakukan bersamaan dengan pembayaran pokok pajak kendaraan roda dua. Denda dikenakan berupa denda sebesar 2% dari nilai pokok pajak per bulan, dan jumlah denda yang diterima ditambah dengan nilai pokok pajak. Oleh karena itu, denda tetap dibayarkan bersamaan dengan pajak kendaraan. Sanksi pajak syariah harus dibayar, karena pada prinsipnya perpajakan merupakan kewajiban setiap masyarakat yang memiliki kendaraan roda dua, namun tidak tepat untuk menentukan tata cara sanksi perpajakan di kantor Samsat sendiri. Wajib Pajak yang terlambat membayar pajak 1 hari dan terlambat 30 hari memiliki jumlah pajak yang sama, sehingga ditentukan faktor tidak adilnya pembayaran denda pajak. Tax is a contribution to the state by taxpayers according to the applicable laws and regulations, with no return being useful for financing various general expenditures related to the task of the state in administering the government. The number of registered motor vehicles by reviewing also the number of taxpayers who violate so that there are fines collected at the Pelaihari Samsat Office. The problems that will be discussed in this study are How is the practice of tax penalties at the Samsat Office in Pelaihari City? and How is the practice of collecting tax penalties at the Pelaihari City Samsat Office when viewed from the perspective of Sharia Economics?. This research is classified as field research, the data collected through interviews, observation, and documentation. The results of the study concluded that the payment of the two-wheeled vehicle tax fine at the Pelaihari Samsat Office was carried out simultaneously with the payment of the two-wheeled vehicle tax principal. Subject to sanctions in the form of a fine of 2% per month of the principal value of the tax, then the amount of the fine obtained is added together with the principal value of the tax. So the fines are still paid with the vehicle tax itself. Tax fines in Islam must be paid because in principle the tax is an obligation for every community who has a two-wheeled vehicle, but what is not appropriate is the method of determining tax penalties at the Samsat office itself. The element of injustice in the determination of paying tax penalties because taxpayers who are one day late paying taxes are the same as the amount of fines paid by taxpayers who are 30 days late.
Jumlah kendaraan bermotor yang terdaftar juga akan mengecek jumlah wajib pajak yang melanggar guna menagih denda di kantor Samsat Pelaihari. Rumusan penelitian ini didasarkan pada perspektif hukum dan ekonomi Islam, bagaimana praktik sanksi pajak kantor Samsat di kota Pelaihari dan praktik sanksi pajak kantor Samsat di kota Pelaihari. Pada saat yang sama, tujuan penyelidikan adalah untuk mengetahui praktik sanksi perpajakan di kantor Samsat di Belaihari, dan untuk memahami praktik sanksi pajak di kantor Samsat di Pelaihari dari sudut pandang ekonomi hukum Syariah. Metode penelitian ini termasuk penelitian lapangan, data dikumpulkan melalui wawancara, observasi, dan pencatatan. Populasi dan sampel adalah 7 orang dalam yang menggunakan alat wawancara. Hasil penelitian menunjukkan bahwa pembayaran denda pajak kendaraan roda dua di kantor Samsat Pelaihari dilakukan bersamaan dengan pembayaran pokok pajak kendaraan roda dua. Denda dikenakan berupa denda sebesar 2% dari nilai pokok pajak per bulan, dan jumlah denda yang diterima ditambah dengan nilai pokok pajak. Oleh karena itu, denda tetap dibayarkan bersamaan dengan pajak kendaraan. Sanksi pajak syariah harus dibayar, karena pada prinsipnya perpajakan merupakan kewajiban setiap masyarakat yang memiliki kendaraan roda dua, namun tidak tepat untuk menentukan tata cara sanksi perpajakan di kantor Samsat sendiri. Wajib Pajak yang terlambat membayar pajak 1 hari dan terlambat 30 hari memiliki jumlah pajak yang sama, sehingga ditentukan faktor tidak adilnya pembayaran denda pajak. Tax is a contribution to the state by taxpayers according to the applicable laws and regulations, with no return being useful for financing various general expenditures related to the task of the state in administering the government. The number of registered motor vehicles by reviewing also the number of taxpayers who violate so that there are fines collected at the Pelaihari Samsat Office. The problems that will be discussed in this study are How is the practice of tax penalties at the Samsat Office in Pelaihari City? and How is the practice of collecting tax penalties at the Pelaihari City Samsat Office when viewed from the perspective of Sharia Economics?. This research is classified as field research, the data collected through interviews, observation, and documentation. The results of the study concluded that the payment of the two-wheeled vehicle tax fine at the Pelaihari Samsat Office was carried out simultaneously with the payment of the two-wheeled vehicle tax principal. Subject to sanctions in the form of a fine of 2% per month of the principal value of the tax, then the amount of the fine obtained is added together with the principal value of the tax. So the fines are still paid with the vehicle tax itself. Tax fines in Islam must be paid because in principle the tax is an obligation for every community who has a two-wheeled vehicle, but what is not appropriate is the method of determining tax penalties at the Samsat office itself. The element of injustice in the determination of paying tax penalties because taxpayers who are one day late paying taxes are the same as the amount of fines paid by taxpayers who are 30 days late.
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