Eksistensi Pengadilan Pajak di Era Global "Pajak dan Pungutan Lain yang Bersifat Memaksa untuk Keperluan Negara Diatur dengan Undang-Undang"  

Oleh:

Ismail, Tjip

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Hukum Bisnis vol. 27 no. 3 (2008), page 46-52.
Topik: Pengadilan Pajak; Pajak; Pungutan Lain; Undang-Undang; Keperluan Negara

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ102.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Tax defines as people contribution toward state account and it is lawfully enforceable without directly achievement reward. Tax collected by government according to legal arrangements has purposed to cover collective cost of goods and services for achievement of social prosperity. Thus, to achieve tax objective there is necessitated by government to guard the fiscal result and implemented according to good governance principle. In the era of globalization, there should perform an open management of state's finance in order to get peopel participation in controlling the government's performance.

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