PRESKRIPTIF KETENTUAN UMUM PERPAJAKAN PADA PERSPEKTIF AKUNTANSI PANCASILA

Abstract

Abstract: The Prescriptive of General Taxation Provisions in Pancasila Accounting Perspective. This study aims to project a revision of the general provisions of taxation with the perspective of Pancasila accounting. The Pancasila prescriptive projection is used as a method. The results show that government-centered balancing (objectivity) with the formation of taxpayer character (subjectivity) is a manifestation of conscious accounting and siding policies. Prescriptive revisions to the general provisions of taxation can shape the character of taxpayers who use conscious accounting based on Pancasila. This character forms inclusion awareness. This awareness is the foundation of voluntary compliance in the hope that the optimization of long-term tax revenues can be realized.

Keywords

• wajib pajak
• objektivitas
• otoritas pajak