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Syofyan, Syofrin
Faculty of Law, Parahyangan Catholic University
Education Law, Crime, Criminology & Criminal Justice

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ASAS FREIES ERMESSEN DAN ASPEK PERPAJAKAN LEASING MENURUT KEPUTUSAN MENTERI KEUANGAN NO. 1169/KMK.01/1991 TENTANG KEGIATAN SEWA GUNA USAHA (LEASING) Syofyan, Syofrin
Veritas et Justitia Vol. 3 No. 1 (2017): Veritas et Justitia
Publisher : Faculty of Law, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25123/vej.v3i1.2522

Abstract

This article discusses the government’s role in granting tax incentives in support of the leasing business which in itself already functions as a financing instrument. The author purports to show how the government’s (the state administration’s) freedom in making policy rules based on the principle of freies ermessen is realized in the economic (tax) sector. The policy rules being discussed is the Ministry of Finance’ Decree no. 1169/KMK.01/1991 re. Leasing.  
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