SUNSET POLICY DAN IMPLIKASINYA TERHADAP PENINGKATAN PENERIMAAN PAJAK PENGHASILAN DI DAERAH ISTIMEWA YOGYAKARTA
| Main Author: | Perpustakaan UGM, i-lib |
|---|---|
| Format: | Article NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2009
|
| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/28287/ http://i-lib.ugm.ac.id/jurnal/download.php?dataId=11350 |
Daftar Isi:
- Sunset policy is a policy which decreases the amount of administrative sanction in the form of interest. This policy is governed by Article 37A Act Number 28 of 2007. The target of sunset policy is the taxpayer who has good faith either to admit having insufficient payment of income tax or to have willed to register a tax file number (NPWP). However, the time of sunset policy is limited