Detail Establishing A Tax Law That Upholds The Sense Of Justice In The Society (This Paper presented in the ASLI Conference on 25th of May, 2007, University of Indonesia, Jakarta) Bibliografi Author: Handoko, Rukiah Komariah Topik: Tax Law Bahasa: (EN )     Penerbit: Lembaga Pengkajian Hukum International - Fakultas Hukum Universitas Indonesia     Tempat Terbit: Jakarta    Tahun Terbit: 2007     Jenis: Papers/Makalah - pada seminar internasional Fulltext: Rukiyah.pdf (60.5KB; 1 download) Abstract Article 23A of the 1945 Constitution stated, “Tax and other taxable incomes for state purpose are regulated by the means of a constitution.” There are two implicit meaning in light of those articles. Firstly, that the regulation of the” tax and other taxable income for the state purpose” is a regulation that is organic in nature and is considered as a direct order from the 1945 Constitution. Secondly, that the form of the regulation was to be defined specifically, which is in a form of a constitution. It is as stated in the passage of the article which was”are regulated by means of a constitution.” Therefore, the drafted constitution must also be in line with the Constitution No.10/2004 about the hierarchy of the regulation. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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