The Application of Simplicity Concept of Taxation on Final Income Tax Regime in Indonesia  

Oleh:

Nugroho, Adrianto Dwi

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Mimbar Hukum vol. 26 no. 3 (Oct. 2014), page 546-559.
Topik: simplicity; income tax; final withholding tax
Fulltext: 507-832_her.pdf (335.95KB)

Isi artikel

The Final Withholding Tax (hereinafter, FWHT) requires certain taxable income to be taxed in accordance with special rules that differ from the calculation of income taxes in general, and thus, disregarding the payer’s ability to pay. One concept upheld in justifying FWHT is simplicity. However, the concept has not been defined clearly in FWHT regime in Indonesia. The study shows that conceptually, there are two definitions of simplicity in understanding its manifestation in FWHT regime in Indonesia. However, these definitions have deviated from the Pay As You Earn (PAYE) concept, which provides basis for any withholding system in taxation.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali