FUNGSI KETETAPAN PAJAK DALAM KAJIAN HUKUM

UNIVERSITAS MUHAMMADIYAH MALUKU UTARA

Abstract

Theoretically, the public law relationship is always one-sided or single-sided. Administrative or legal action is unilateral legal action. This study deals with the relationship between the public in the field of civil law which examines the tax aspects of the study of law. The method used is descriptive qualitative study, which describes the tax position in the study of civil law. In the civil law principle of autonomy in the form of freedom of the parties concerned to hold a legal relationship or not and to determine what the legal relationship. The Indonesian government is authorized to take legal action unilaterally in the tax assessment motivation wishes pouring it in the form of provisions. This means that the provisions of the tax law is the result of the actions set forth in the written form, as a form of motivation and desire of the government.