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Nowadays, tax became something needed in our life. It’s reflection from
the higher country income goal that the source is from tax. According to tax
legislation that paid the tax is not an obligation, but the right of every civilian to
participate in joining towards country payment and national development.
Responsibility for liability pay the tax was a reflection of country duty in Tax part
to civilians. It’s match with self assessment system in Indonesia tax system, which
the system counted and reported on how much tax by taxpayer that the taxpayer
must active to counting and reporting amount of tax payable, which the
consequence was taxpayer must to know rules of tax accounting and all of things
that connect to tax repayment, such as when we have to pay the tax, how to count
the tax, whom the tax pay to, what will happen if missed in count, what will happen
if forget, and what sanctions if violate tax rule.
Kata Kunci : nomor pokok wajib pajak, hak atas tanah
