General Provisions and Procedures for Taxation

Avian Rezky Nevianto, Elsa Putri Delpani, Galuh Tresna Murti, Rizki Jodi Sulistyawan


Taxes are a mandatory contribution to the state. Where taxes are one of the state income. The purpose of writing this article is to provide information about taxation  in general and  get basic reasoning about the general procedures and provisions of taxation as a useful knowledge base for implementing tax law.  Writing is carried out using qualitative methods with sources obtained by means of literature studies. The result of this research is the existence of a system in tax collection, tax rates, principles, arising and elimination of tax debt, as well as obstacles to tax collection. So it is found that in taxation there is a collection system, as well as principles and rates that are adjusted to the tax subject and tax object. And there are obstacles in collecting taxes, as well as the causes of the emergence and elimination of taxes.


tax subject, tax object, tax, tax system, tax collection.

Full Text:



Fauzi, M. I. (2022, Mei Rabu). Seri Artikel Pajak Pemerintah #2: Perubahan Lapisan Pajak Penghasilan Pasal 21. Retrieved from Lembaga Layanan Pendidikan Tinggi Wilayah V Yogyakarta:

Juli Ratnawati, R. I. (2015). Dasar-Dasar Perpajakan. Yogyakarta: Deepublish.

Mardiasmo. (2019). Perpajakan, Edisi 2019. Yogyakarta: Penerbit Andi.

Mulyono, A. (2019). Administrasi Pajak. Jakarta: Bumi Aksara.

Resmi, S. (2019). Perpajakan Teori & Kasus. Jakarta: Salemba Empat.



  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

View My Stats

Flag Counter