Provision of Elimination of Tax Administrative Sanctions in Indonesia on 2008 and 2015 Case: Establishment of Tax Law
Elimination of administrative sanctions or Sunset Policy on 2008 intended to achieve the target of tax revenue and to strengthen the data base by providing incentives in the form of taxation, was not done due diligence measures. Removal of administrative sanctions in 2015 was motivated by the goal o...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Semarang
2017-08-01
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| Series: | JILS (Journal of Indonesian Legal Studies) |
| Online Access: | https://journal.unnes.ac.id/sju/index.php/jils/article/view/16570 |