Ius Constituendum Pengaturan Terhadap Oknum Wajib Pajak Yang Tidak Melakukan Kewajiban Membayar Pajak Di Kota Depok

Abstract

Regional autonomy has given authority over tax collection to the Regional Government. This authority is granted by the Central Government in order to entrust the Regional Governments to develop the regional economy more optimally through regional taxes and regional levies. But in reality many taxpayers are dishonest in paying the taxes charged by them. There are even taxpayers who do not pay their obligations as a taxpayer in accordance with the provisions of Law no. 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments. because the taxpayer feels that he is not a tax subject who is obliged to pay tax on parking. This research was conducted in order to provide solutions and input on the problem of providing far more effective and firm sanctions against parking taxpayers who have committed violations in paying taxes. The type of research to be carried out is normative juridical with library research methods using primary, secondary and non-legal legal materials. The results of this study conclude that there is a need for firmness from the Regional Government of the city of Depok in taking action against individual taxpayers who are dishonest and do not carry out their obligations to pay taxes. For future arrangements, there is a need for intervention from the central government to rearrange the authority to collect regional taxes and fees.