PENEGAKAN HUKUM BIDANG PERPAJAKAN DAN PENERAPANNYA DALAM BIDANG USAHA

Abstract

Tax as a state income source has a major role in supporting the goverment and development,the biggestsource of state revenue comes from taxes, although taxrevenue is considered not optimal because therealization of tax revenue has not met the government’starget. 50% of state revenue comes from taxes whichmeans that taxes are one of the most important elementsin sustaining financially the stability of GovernmentRevenue. Most of the laws that are passed by thegovernment provide spaces and opportunity for somecorrupt officials for corruption and exortion to enrichthemselves and make the poor become poorer. This iswhy law enforcement must be upheld based on the lawsthat are in accordance of what the people and thecountry need. One of the examples is the Law Of theRepublic of Indonesia Number 20 year 2008 referringto the section 1 point “C” states that  “That theempowerment of Micro, Small, and Medium Enterprises as referred to in point b needs to be conducted in comprehensive, optimum, and continually through thedevelopment of conducive climate, provision of businessopportunity, support, protection, and developmententerprises in the maximum efforts, hence, capable ofimproving the status, role, and potentials of Micro, Small, and Medium Enterprises in realizing theeconomic growth, even distribution, and increasingpeople’s earning,creating job opportunities, and povertyalleviation;

This article will discuss further about law enforcementon taxation and its implementation in the field ofenterprises.