SUNSET POLICY DAN IMPLIKASINYA TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN DI DAERAH ISTIMEWA YOGYAKARTA
Sunset policy is a policy which decreases the amount of administrative sanction in the form of interest. This policy is governed by Article 37A Act Number 28 of 2007. The target of sunset policy is the taxpayer who has good faith either to admit having insufficient payment of income tax or to have w...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2009
|
| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/28287/ http://i-lib.ugm.ac.id/jurnal/download.php?dataId=11350 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Universitas Gadjah Mada |
| Summary: | Sunset policy is a policy which decreases the amount of administrative sanction in the form of interest. This policy is governed by Article 37A Act Number 28 of 2007. The target of sunset policy is the taxpayer who has good faith either to admit having insufficient payment of income tax or to have willed to register a tax file number (NPWP). However, the time of sunset policy is limited |
|---|