ANALISIS DAMPAK REFORMASI PAJAK 2009 TERHADAP KINERJA PAJAK DI INDONESIA (KHUSUS PPN DAN PPnBM)
Abstract: Taxes constitutes to
sectorally essential that becomes to prioritise government as source of States
main acceptance. Utilised optimize State taxes acceptance, ditjen is Taxes does
reform on Statute VAT & Sales Taxon Luxurious Goods. To the effect of
observational it is know impact marks sense taxes reform on VAT & Sales Taxon Luxurious Goods Law to state
taxes acceptance. After
marks sense changing
deep VAT and
Sales Taxon Luxurious Goods
Law apparently accepting
state of that
taxes type haven't
reached realization target. It because of marks sense taxes restitution that
is begat marks sense taxation
legislation regulation that let
taxpayer for can
delay taxes payment
liabilities its upon propose objection and appeal. Therefore, tax sistem
at our state stills to have is fixed to reach state acceptance target for
further year.
Keywords: Taxes reform, income
tax, restitution
Penulis: Lya Martha Sari
Kode Jurnal: jpakuntansidd130068
