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Budi Santoso Handoyo
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Law, Crime, Criminology & Criminal Justice

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Tax Reform dan Kendalanya Budi Santoso Handoyo
Jurnal Hukum IUS QUIA IUSTUM Vol. 7 No. 15: Desember 2000
Publisher : Fakultas Hukum Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/iustum.vol7.iss15.art14

Abstract

Attempt of taxation reform in Indonesia can be said to have occurred twice. The first reform tookplace in 1983, and constituted an extraordinary reform inasmuchas it update all Dutch-colonial inheritance taxation system. Ten years later, the second tax reform occurred, and it attempted to perfect the tax laws and regulations which had existed since1983. This was due to the occurrence of perfection in all aspects of taxation laws and regulationsincluding KUP, PPN, PPH, and PPB. However, to execute all results of the aforementioned reform is difficult. Various abstracles to implement a taxation system after the effectiveness of the taxation reforms can be found. Indeed, a strong and good will is required to settle those barriers. Thus, Indonesia can be developed on the basis offunding resulting from taxes.
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