PENGANTAR HUKUM PAJAK, SERTA ATURAN DAN REGULASI YANG BERLAKU INTRODUCTION TO TAX LAW, AS WELL AS APPLICABLE RULES AND REGULATIONS

Abstract

Tax law is a branch of public law that regulates the relationship between the state and citizens in the context of tax collection. This article aims to provide an introduction to the basic concepts of tax law, the underlying principles, and the rules and regulations that apply in Indonesia. The discussion includes the definition of tax law, sources of tax law, principles of tax collection, and the role of tax authorities such as the Directorate General of Taxes (DJP). In addition, this article also highlights key regulations such as The Indonesian tax system is primarily governed by three main legislative instruments: the General Taxation Provisions and Procedures Law (UU KUP), the Income Tax Regulation (UU PPh), and the Law on Value-Added Tax (UU PPN). With a strong understanding of tax law, it is hoped that taxpayers can carry out their tax obligations correctly and in accordance with applicable laws

Keywords : Tax Law, Tax Regulation, Directorate General of Taxes, KUP Law, Income Tax Law, VAT Law, Tax Collection