THE APPLICATION OF SIMPLICITY CONCEPT OF TAXATION ON FINAL INCOME TAX REGIME IN INDONESIA
The Final Withholding Tax (hereinafter, FWHT) requires certain taxable income to be taxed in accordance with special rules that differ from the calculation of income taxes in general, and thus, disregarding the payer’s ability to pay. One concept upheld in justifying FWHT is simplicity. However, the...
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| Format: | Article |
| Language: | English |
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Universitas Gadjah Mada
2015-02-01
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| Series: | Mimbar Hukum |
| Online Access: | https://jurnal.ugm.ac.id/jmh/article/view/16036 |