PEMANFAATAN DATA DIATAS KEBIJAKAN REGISTRASI PELANGGAN JASA TELEKOMUNIKASI UNTUK PENINGKATAN VALIDITAS DATA WAJIB PAJAK

Abstract

Over the last ten years, the tax revenue target has been difficult to achieve. One of the causes is because the taxpayer compliance ratio is not optimal. To overcome , the DGT needs to contact taxpayers to inform their tax rights and obligations. However, there is a problem with the validity of the prepaid  taxpayer's cellular phone number. On the other hand, a Regulation of the Minister of Communication and Information Technology (Permen Kominfo) has been issued regarding Telecommunication Service Customer Registration in 2016. This paper discusses whether this Minister of Communication and Information Regulation can be used to increase the validity of taxpayer’s data. This research is a descriptive qualitative research with a normative juridical approach. Based on Article 35A of the KUP Law and the material principles of the content of laws and regulations in the form of order and legal certainty, DGT can utilize the data generated from the enactment of the Minister of Communication and Information Technology. This is done by coordinating with BRTI and amending the current Minister of Finance Regulation (PMK) on the Procedure for Submitting Information Data to DGT by adding prepaid cellular mobile network subscriber data