Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Putri Wulandini Sagala
Unknown Affiliation
Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
DASAR – DASAR PERPAJAKAN Annisa Zahrina Dharmawan; Putri Wulandini Sagala; Salwa Hayati Harahap; Silpiah Jahra Nasution
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JULI
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Taxation is a vital instrument for the state in collecting revenue to finance public expenditure and support economic development. The basics of taxation include the fundamental concepts that form the framework of the tax system, including types of taxes, collection principles, statutory regulations, and tax administration. Types of taxes such as income tax, value added tax, and land and building tax have different characteristics and imposition mechanisms. The main principles of taxation include fairness, certainty, comfort and efficiency which aim to create a fair and effective tax system. A good understanding of the basics of taxation is very important for all parties involved, including the government, taxpayers and tax professionals, to ensure compliance and optimize state revenues through a transparent and accountable system.
Co-Authors Annisa Zahrina Dharmawan Salwa Hayati Harahap Silpiah Jahra Nasution