Implementation of the Principle of the Self Assessment System For Taxpayers and PPAT in the Validation of E-BPHTB in West Lombok Regency, Indonesia

Saputri, Irma Yulanda; Asmara, Galang; Sili, Eduardus Bayo

[journal article]

dc.contributor.author	Saputri, Irma Yulanda	de
dc.contributor.author	Asmara, Galang	de
dc.contributor.author	Sili, Eduardus Bayo	de
dc.date.accessioned	2025-02-14T14:23:18Z
dc.date.available	2025-02-14T14:23:18Z
dc.date.issued	2024	de
dc.identifier.issn	2413-9009	de
dc.identifier.uri	https://www.ssoar.info/ssoar/handle/document/100019
dc.description.abstract	This study aims to determine and analyze the application of the principle of self-assessment system and legal protection for third parties from the creation and legal protection for taxpayers and PPAT in the validation process of e-BPHTB in West Lombok Regency. The type of research used is normative empirical, using legislative, conceptual, and sociological approaches. The legal materials/data sources come from primary and secondary data. The analysis used is qualitative. Based on the results of the study, it is known that applying the principle of the self-assessment system in the validation process of e-BPHTB in West Lombok Regency has been running well and can run effectively. Legal protection in the validation process of e-BPHTB in West Lombok Regency for Taxpayers and PPAT includes the right to legal certainty, data confidentiality, objection and appeal mechanisms, and supervision that ensures errors or misuse can be corrected with the correct procedure. In addition, PPAT is also protected in terms of the validity of documents and their responsibilities in making deeds, as long as they act by applicable regulations.	de
dc.language	en	de
dc.subject.ddc	Recht	de
dc.subject.ddc	Law	en
dc.subject.other	E-BPHTB; Tax; Law and Security	de
dc.title	Implementation of the Principle of the Self Assessment System For Taxpayers and PPAT in the Validation of E-BPHTB in West Lombok Regency, Indonesia	de
dc.description.review	begutachtet (peer reviewed)	de
dc.description.review	peer reviewed	en
dc.source.journal	Path of Science
dc.source.volume	10	de
dc.publisher.country	MISC	de
dc.source.issue	12	de
dc.subject.classoz	Recht	de
dc.subject.classoz	Law	en
dc.subject.thesoz	Steuern	de
dc.subject.thesoz	taxes	en
dc.subject.thesoz	Validierung	de
dc.subject.thesoz	validation	en
dc.subject.thesoz	Rechtsschutz	de
dc.subject.thesoz	legal protection	en
dc.rights.licence	Creative Commons - Namensnennung 4.0	de
dc.rights.licence	Creative Commons - Attribution 4.0	en
internal.status	formal und inhaltlich fertig erschlossen	de
internal.identifier.thesoz	10038824
internal.identifier.thesoz	10060987
internal.identifier.thesoz	10056161
dc.type.stock	article	de
dc.type.document	Zeitschriftenartikel	de
dc.type.document	journal article	en
dc.source.pageinfo	2052-2059	de
internal.identifier.classoz	40101
internal.identifier.journal	1570
internal.identifier.document	32
internal.identifier.ddc	340
dc.identifier.doi	https://doi.org/10.22178/pos.112-21	de
dc.description.pubstatus	Veröffentlichungsversion	de
dc.description.pubstatus	Published Version	en
internal.identifier.licence	16
internal.identifier.pubstatus	1
internal.identifier.review	1
internal.dda.reference	https://pathofscience.org/index.php/index/oai/@@oai:ojs.pathofscience.org:article/3398
ssoar.urn.registration	false	de

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