TAX REFORM IN INDONESIA: THE VIEWPOINT OF TAX LAW AND TAX ADMINISTRATION
| dc.contributor.author | Zain, Mohammad | |
| dc.date.accessioned | 2014-08-14T04:51:41Z | |
| dc.date.accessioned | 2019-10-21T11:47:22Z | |
| dc.date.available | 2014-08-14T04:51:41Z | |
| dc.date.available | 2019-10-21T11:47:22Z | |
| dc.date.issued | 2013-02-25 | |
| dc.description.abstract | Taxation, one of the oldest of government function has been divided into three major areas – policy, law and administration. First you decide on a policy then you cast it into the technical requirements of a law, and finally you drop the problem of bringing in the money into the lap of the tax administrator. In the relationship between these three functions, the tax policy provides the design of the legal structure, and the legal structure is the framework on which an effective tax administration must be built. We must recognized that the three phase are interdependent and that the achievement of an overall sound tax system requires greater awareness of this interdependent. Tax administration face for a formidable number of challenges in many developing countries and that is why some developing countries need a tax administration reform simply to achieve macro economic stability. There is a need to established a tax administration that can respond to the demands of a growing market economy and the resulting increase in the number of taxpayers. Moreover, there is the need to established legitimacy of tax collection and modernizing the tax administration so that it can operate effectively in an increasingly global economy. While the specific issues and goals of fiscal policy may well differ from country to country within the same country as development process evolves, many of the problems and goals of tax administration are similar the world over. Generally, a tax administrators set as his goal the efficient assessment, collection and enforcement legally due, without undue to the government or the taxpayers in term of money, time or convenience. | en_US |
| dc.identifier.isbn | 978-1-922069-19-1 | |
| dc.identifier.uri | http://repository.widyatama.ac.id/handle/123456789/3541 | |
| dc.language.iso | en | en_US |
| dc.publisher | 3rd Asia-pasific Business Research Conference, World Business Institute | en_US |
| dc.relation.ispartofseries | ;KII.CD.0111 | |
| dc.subject | Tax Law | en_US |
| dc.subject | Tax administration | en_US |
| dc.title | TAX REFORM IN INDONESIA: THE VIEWPOINT OF TAX LAW AND TAX ADMINISTRATION | en_US |
| dc.type | Presentation | en_US |