RELATION OF THE POWER OF INCOME TAX INCOME SYSTEM WITHSELF-ASSESSMENT IN DISTRICT BADUNG BALI
Ni Luh Putu Suastini1, Gede Wirata2, I Wayan Astawa3

Faculty of Social and Political Sciences Ngurah Rai University

Abstract

This article aims to analyze and describe the practice on income tax collection system with self-assessment in Badung regency, Bali. Badung regency is a tourism area and one of the highest earning districts. Self-assessment System is a taxation system that gives trust to Taxpayers to fulfill and carry out their own obligations and taxation rights know as 5M. The question of power is not a matter of ownership, in the context of who controls, who or who is strong while others are weak. The power is scattered, everywhere, immanent in every social relationship. Often the state becomes a very autonomous institution and ignores the various needs of society. State relations with society are not always harmonious and complementary, between state and society standing in opposite positions. The relationship created is the desire to subdue each other. Discourse theory of knowledge and qualitative methods will be used in solving problems.

Keywords: Power Relation, Self Assessment System

Topic: Financial Management and Accounting