RR Dewi Anggraeni, . and Nur Rohim Yunus, . and Annissa Rezki, . (2020) Value Added Tax Enforcement Problem In Indonesia. ADALAH : Buletin Hukum & Keadilan, 4 (2). p. 87. ISSN 2338-4638
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Abstract
Tax proceeds are state income used for public expenditures, such as fostering the sustainability of state instruments, state administration, state institutions, state assets, state development, and so on, all of which must be financed with state income. Taxes are people's contributions to the state treasury based on the mandate of Article 23 of the Republic of Indonesia's 1945 Constitution, which can be enforced without obtaining lead services (counter-achievements), can be shown directly, and are used to pay general expenses. VAT is a tax levied by the Ministry of Finance's Directorate General of Taxes. The author employs a qualitative research methodology in this paper with the goal of educating readers about VAT, particularly taxpayers doing business in Indonesia. Keywords: Value Added Tax; Tax Collection; Taxes in Indonesia
| Item Type: | Article |
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| Subjects: | K Law > K Law (General) |
| Depositing User: | Enas Nasrulloh |
| Date Deposited: | 06 Aug 2022 03:29 |
| Last Modified: | 06 Aug 2022 03:29 |
| URI: | http://repository.unpam.ac.id/id/eprint/10172 |
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