ARAH DAN KEBIJAKAN PENINGKATAN DAYA SAING INVESTASI MELALUI REKONSTRUKSI POLITIK HUKUM PAJAK
| Main Author: | PURNAWAN, AMIN |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Fakultas Hukum Universitas Muhammadiyah Yogyakarta
, 2012
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| Subjects: | |
| Online Access: |
https://journal.umy.ac.id/index.php/jmh/article/view/15368 https://journal.umy.ac.id/index.php/jmh/article/view/15368/7471 |
Daftar Isi:
- Large tax revenues, by pressing the real sector / investment is a mistake. Because of the weakening of the investment is decreasing purchasing power and affordability, resulting in reduced tax revenues. Tax reform must be able to improve the competitiveness of, and enthusiasm to invest. Since the development of businesses will increase tax revenues. Very influential tax policy on investment, because according to business circles, the tax is the biggest investment constraints, in addition to security issues, legal, labor, local autonomy and smuggling.Political reconstruction is carried out through tax law include: simplification of administrative procedures, improve taxpayer awareness, application of the principle of Self Asessment System is credible, accountable and consistent, tariff adjustment to increase competitiveness, expand the tax base to increase state revenues. In order to increase competitiveness with other countries, have put forward the principle of fairness and neutrality in tariff setting, and provide encouragement for the development of small businesses. Tax rate structure that applies to modified and simplified in stages, planned, differentiation rates, and simplification of the layer that is intended to provide greater tax burden proportional to each taxpayer groups.