KETENTUAN UMUM PERPAJAKAN (KUP) DAN TATACARA PERPAJAKAN
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Abstract
General Tax Provisions (KUP) are the main foundation in the taxation system in Indonesia that regulates the rights and obligations of taxpayers and the procedures for implementing tax administration as a whole. As an integral part of the country's legal system, KUP plays an important role in realizing the function of taxation as a means of financing national development and state administration. This study aims to analyze the implementation of General Tax Provisions (KUP) and tax procedures in Indonesia, especially in the context of modernization and digitalization of tax administration. This study applies a qualitative method, an approach that emphasizes exploring and understanding the phenomena studied in depth, with a focus on the adoption of modernization and digitalization of tax administration in Indonesia. The results of the study indicate that the implementation of KUP and tax procedures has experienced significant development through modernization and digitalization of administration, such as the use of the CoreTax system, e-Filing, e-Billing, and e-Registration, which have a positive impact on efficiency, transparency, and taxpayer compliance.
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