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IJSTR >> Volume 7 - Issue 2, February 2018 Edition

International Journal of Scientific & Technology Research  
International Journal of Scientific & Technology Research

Website: http://www.ijstr.org

ISSN 2277-8616

Tax And Defense Country

[Full Text]



M. Husein Maruapey



Country, Rights, Obligations of Citizens, Defense of State, Taxes



Everyone has the right, and is usually obtained after carrying out its obligations. The rights of each person are limited by the rights of others. In the context of the statehood, citizens' rights are protected in various legislations. Not only the rights stipulated by the legislation, concerning the obligation, too. The balance between the rights and obligations need to be harmonized in order to achieve national and state life, fair, peaceful and serene. In our country, citizens' rights and obligations stipulated in the constitution and legislation. And one of the obligations that must be fulfilled by the citizens are paying taxes. The research combines qualitative methods to search through library method is in order to examine and analyze the contribution of citizens to pay taxes and love for the country "The obligation of citizens to pay tax is, to contribute to the process of state and government to increase state revenues. The involvement of citizens in paying taxes is a state advocacy efforts to contribute indirectly in order to improve the welfare of society and nation building. State defense certainly can be realized not only through taking up arms but can be done through service in accordance with the individual professions.



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[2] Kaelan and Achmad Zubaidi, Citizenship Education for Universities, 2010, Yogyakarta: Paradigm Ministry of Finance Republic of Indonesia.

[3] Directorate General of Taxes (2013) Lebib Close to Tax, Jakarta: Directorate of Counseling, Services, and Public Relations.

[4] Mardiasmo, Taxation (2002), Andi Jogyakarta.

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[6] Sutarman, Ws., Magistra No. 75 Th. XXIII March 2011.

[7] Law Number 3 Year 2002 regarding Defense of the Republic of Indonesia,Law Number 14 Year 2015 on State Budget of the Fiscal Year 2016.

[8] Law Number 16 Year 2009 About Stipulation of Government Regulation.

[9] Substitute Law Number 5 Year 2008 About Changes
Fourth of the Rule Number 6 Year 1983 About General Provisions and Procedures of Taxation Become a Law
Government Regulation Number 74 of 2001 on Procedures for the Implementation of Rights and Fulfillment of Taxation Obligations.

[10] Presidential Regulation Number 2 Year2015, on the Development Plan National Medium-Term 2015-

[11] Government Regulation Number 74 of 2001 on Procedures for the Implementation of Rights and Fulfillment of Taxation Obligations.

[12] Untung Sukardji, Taxation, 2002, Salemba
4, Jakarta.

[13] References Articles in the site:
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