CONFISCATION ON STATE-OWNED ENTERPRISES (BUMN) ASSETS IN THE PERSPECTIVE OF TAXATION LAW

Regime of the State Finance Law as stipulated in Law Number 17 Year 2003 and Law Number 1 Year 2004 classify separated state finances as State-owned enterprises (BUMN) capital into the definition of state finances of which assets are free from confiscation. The problem is in terms that BUMN as taxpa...

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Bibliographic Details
Main Author: Zainal Muttaqin
Format: Article
Language:English
Published: Jenderal Soedirman University 2018-06-01
Series:Journal of Dinamika Hukum
Online Access:http://dinamikahukum.fh.unsoed.ac.id/index.php/JDH/article/view/2130