IMPLEMENTASI RESTORATIVE JUSTICE DALAM PENEGAKAN HUKUM PAJAK
In order to prevent the tax evasion, the tax law can be enforced by tax collection, tax assessment and tax investigation. This paper is based on legal research using statute and conceptual approaches. The legal issues of this paper focus on two problems;
Sarwirini -
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The Purpose of the Tax System that Gives Meaning and Legitimacy to Taxes
The purpose of this article is to analyze the ultimate purpose of the tax system that gives meaning and legitimacy to taxation. The citizen thus becomes an integral part of the State, has the ability to elect its representatives through suffrage. The law
José Luis Muñoz López
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PENYEMPURNAAN PRINSIP KEADILAN DALAM PENYELESAIAN TAGIHAN PAJAK PADA PROSES KEPAILITAN
Indonesian regulation upholds justice as a principle, including when conducting tax regulation and bankruptcy law. A conflict of justice principles arises when a taxpayer is declared bankrupt, the receiver’s authority in carrying out a general ...
Asvini Puspa, Firman Darajat
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Sustainable Development and Justice between Generations in Latvia. Case of IT Professionals [PDF]
The ideas of social justice between members of the same generation and between members of different generations are described in scientific literature as the main normative principles of sustainable development.
Gribanova Svetlana
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Principles of Law: Features in the Law of Taxation
The principles of law belong to one of the fundamental concepts of law which has been studied by human thought for a long time. As fundamental principles, the principles of law find their legislative presentation in the world legal systems, and ...
Olga Lobach
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The Principle of Justice in the Settlement of Tax Disputes Based in Tax Law in Indonesia
The tax that is collected by a state to its people should be fair because one of the state’s goals is to create a just and prosperous society. Based on this, it is necessary to make a regulation that could provide justice to all parties by obtaining tax dispute resolution through existing legal or existing procedures.
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Legal Justice: The Abolition of the Principle of Bank Secrecy for Tax Interests in Indonesia
As a member of the international community, Indonesia has a responsibility to participate in the execution of global policy. Recently, a global policy was implemented to address the sharing of financial information between countries. Financial information transparency between countries requires the sharing of bank customers’ financial information via ...
Putri Anggia +2 more
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General principles of law and taxation
Although the general principles of law at first sight do not bring about numerous associations with the sphere of taxation where the processes of compliance with legal rules or applying them must end with a precise numerical result, both the relevance ...
Krzysztof Lasiński-Sulecki +2 more
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Analysis of ECJ case law on discriminatory treatment of cross-border inheritance tax
Recently, the European Commission has launched a package which deals with issues of double taxation and discriminatory tax treatment in the area of inheritance and estate tax. In the paper the Commission discusses ten cases in which the European Court of
Gracia Luchena
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Tax Legal Remedy Model in Principles of Forming a Sense of Justice Toward the Society
Purpose: The source of state revenue comes from community participation. The tax state is one of the ways to collect taxes from its people because taxes are used as a means for the welfare of the people. (SPT), then deposit their tax obligations. The enormous trust of taxpayers in taxpayers is naturally balanced with supervisory instruments; for this ...
Mutia Evi KRISTHY +7 more
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