POTENSI KORUPSI DALAM KEBIJAKAN VALIDASI PAJAK PENJUALAN ATAS TANAH DAN ATAU BANGUNAN
| Main Author: | Warsito, Lilik |
|---|---|
| Format: | Article info application/pdf |
| Bahasa: | eng |
| Terbitan: |
UNISSULA
, 2017
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| Subjects: | |
| Online Access: |
http://jurnal.unissula.ac.id/index.php/PH/article/view/1366 http://jurnal.unissula.ac.id/index.php/PH/article/view/1366/1050 |
Daftar Isi:
- Law No. 36 Th. 2008 Income Tax, tax objects including land transfer. A general description that maintaining self-assessment, but in fact a seller who has to pay income tax to get validation from the Tax Office. Discussion: The procedure of payment of income tax, the seller pays the tax-SSP; Then the seller to apply to the Tax Office for validation; Policy validation of payment of income tax can raise the potential for corruption, as stipulated in Law No. 31 Th. 1999 jo. Law No. 20 Th. 2001