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All Journal Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Lusy Suprajadi
Jurusan Akuntasi, Fakultas Ekonomi Universitas Katolik Parahyangan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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REFORMASI PERPAJAKAN Lusy Suprajadi
Bina Ekonomi Vol. 4 No. 1 (2000)
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (593.718 KB) | DOI: 10.26593/be.v4i1.579.%p

Abstract

The Five tax laws amended were the laws on income tax, on value added tax and luxury sales tax, on general rules and procedures of taxation, on tax collection by distress warrant and on the transfer tax on land and buildings. These amendments were designed to broaden the tax base, improve tax administration, and enhance a fairer distribution of the tax burden, a higher level of tax compliance, hence larger tax receipts.
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