Peranan Pejabat Lelang Kelas II dalam Pelaksanaan Lelang di Indonesia [PDF]
Masalah-Masalah Hukum, 2010 Based on regulation of Finance Minister No: 119/PMK.07/2005 about Auctioneer Class II, the definition of Auctioneer Class ti is a person who is specially given an authority by Finance Minister to conduct the sale of the goods by auction way relied on the
Ratna Sediati, Diah Sulistyani
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Preliminary tax opinion: Plaidoyer for its redesigning in Serbian tax law [PDF]
Anali Pravnog Fakulteta u Beogradu, 2020 Advance tax ruling represents a missing link in Serbian tax law. It is aimed at advancement of taxpayers' legal certainty and deals with the tax treatment of their future transactions. By issuing a ruling at the taxpayer's request, the tax administration
Popović Dejan, Ilić-Popov Gordana
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Income Tax Issues on the Omnibus Law and Its Implications in Indonesia
Akrual: Jurnal Akuntansi, 2021 This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No.
Prianto Budi Saptono, Cyntia Ayudia
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Qualification of Administrative Practices as a Source for Turkish Tax Law
Maliye Çalışmaları Dergisi, 2022 In considering the relationship between positive and normative law, one must determine whether customs, one of the grounds of written law and administrative practices, and the manifestations of customs in practice, would be accepted as a source of law ...
Mehmet Alpertunga Avci
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Countering unacceptable tax avoidance through general anti-avoidance rule in EU tax law [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2021 One of the greatest challenges modern states are faced with is finding a way to tackle unacceptable tax avoidance, especially aggressive tax planning schemes and the use of the so-called tax heavens.
Radić Irena
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Implikasi hukum penahanan validasi BPHTB terhadap developer sebagai wajib pajak mineral
Jurnal Cakrawala Hukum, 2022 The results show that the Regional Government Polewali Mandar Regency has added housing developers to the taxpayers of NMMR to increase revenue from the lack of local revenue (LR) due to the income in the tax sector.
Alvira Aslam, Abrar Saleng, Muh Hasrul
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Retroactivity of statutes in tax law [PDF]
Anali Pravnog Fakulteta u Beogradu, 2015 As a rule, in comparative tax law statutes do not have a retroactive effect. This principle may be either postulated in constitutions or derived by constitutional courts from the principle of legal certainty.
Popović Dejan, Ilić-Popov Gordana
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ON CERTAIN SPECIFIC FEATURES OF TAX PROCEDURE AS A TYPE OF ADMINISTRATIVE PROCEDURE
Pravo, 2022 Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure ...
Darko Golić, David Matić
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Tax Facilities through Omnibus Law Taxation: A Canon Taxation Review
Policy & Governance Review, 2021 This research is a conceptual study to examine tax policy in the pandemic situation with a canon taxation perspective, namely equity, certainty, convenience, and efficiency.
Fidiana Fidiana
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The urgency of reforming Indonesia’s tax Law in the face of economic digitalization
Cogent Social Sciences, 2023 Tax reform in Indonesia occurred from 1983 to 2009. In the last few years, several changes have been made to the same tax law in a short period.
Amelia Cahyadini +2 more
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