BUKU AKUNTANSI PERPAJAKAN PDF LICENSE

Valeria Braithwaite (2002) A New Approach to Tax Compliance, Ashgate Publishing LtdД¬hristiansen Vidar, (2004), Norwegian Income Tax Reform, University of Olso CESifo DICE Report 3/2004.Д¬hristine Lewis (2019) Raising more public revenue in Indonesia in a growth and equity friendly way, OECD Economic Department Working Papers No. Saeroji Oji, (2017) Setelah Amnesti Pajak Berakhir, diunduh dari (1995), Taxation in an Integrated World, Washington DC: The Brookings Institute. Royal Ministry of Finance, (2014), The Norwegian Tax System, Main Features and Developments, Chapter 2 of the Budget Proposal on Taxes 2015, Oslo Norway (2003) Research Design: Qualitative, Quantitative and Method Approach. dan Stiglitz J., (1980) Lectures on Public Finance, London, McGraw-Hill.Д¬reswell J.W.

Kata kunci: reformasi perpajakan, sistem perpajakan, administrasi perpajakan, kepatuhan, kebijakan pajak.ДЄtkinson A. Namun, catatan penting dalam perjalanan reformasi perpajakan Indonesia adalah masih rendahnya tingkat kepatuhan dan masih rendahnya tax ratio Indonesia dalam kurun waktu satu decade terakhir Indonesia dalam perjalanan reformasi perpajakan sejak 1983 telah mengalami perubahan yang cukup signifikan baik dalam hal administrasi dan implementasi kebijakan pajak sesuai dengan tren reformasi perpajakan global. Beberapa agenda reformasi yang diulas seperti kebij akan penurunan tarif pajak penghasilan korporasi, pencegahan terjadinya profit shifting hingga pengoptimalan penggunaan teknologi dan big data dalam sistem perpajakan. Dalam artikel ini diuraikan bagaimana pemerintah Norwegia memahami sepenuhnya bahwa reformasi pajak merupakan suatu keniscayaan untuk mencapai tujuan negara yaitu menggunakan instrumen pajak sebagai instrumen pemerataan sosial, peningkatan produktivitas dan stimulus untuk mewujudkan lingkungan ekonomi yang ramah terhadap investasi. Keywords: tax reform, taxation system, tax administration, tax compliance, tax policyДЄrtikel ini merupakan critical review sekaligus sebagai sarana pembelajaran bagi sistem per pajak an di Indonesia atas reformasi sistem perpajakan yang dilakukan oleh pemerintah Norwegia sebagai salah satu dari kelompok negara welfare state yang oleh OECD dinilai berhasil memiliki tax ratio yang cukup tinggi sekaligus mampu menciptakan pemerataan penghasilan tanpa mendistorsi kegiatan ekonomi domestik. However, several works remain such less optimize tax ratio during the last one decade. These measures have aligned with global tax trend. Indonesia on its tax reform agenda which has been commenced in 1983 has transformed significantly for many aspects such as administrative affairs and the way the government to implement the tax policy. Several tax reform agendas such as reduction of corporate income tax, prevention on profit shifting and until the optimization of the use of big data to support the tax reform. In this article, it is discussed how the Norwegian government fully aware of the role of tax reform as a mandatory task to reach the state objective by optimizing taxation as instrument of social welfare, productivity improvement and stimulus to realize friendly investment environment. It is also a state which has succeed to realize welfare and income distribution without distort domestic economic stabilization. This article is a critical review and as a means of lesson learned for Indonesia taxation system based on the taxation reform undertaken by Norwegian government as a member of welfare state and OECD, that is considered as a country with high tax ratio. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.Reformasi perpajakan, sistem perpajakan, administrasi perpajakan, kepatuhan, kebijakan pajak Abstract Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.ДҐ. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journalвЂ™s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.Д¤.

BUKU AKUNTANSI PERPAJAKAN PDF LICENSE

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