JUPIIS: Jurnal Pendidikan Ilmu-ilmu Sosial
Vol 11, No 2 (2019): JUPIIS (JURNAL PENDIDIKAN ILMU ILMU SOSIAL) DESEMBER

Implementation of Swallow Cultivation Tax in Indonesia

Yusriadi Yusriadi (Sekolah Tinggi Ilmu Hukum Pengayoman)



Article Info

Publish Date
01 Dec 2019

Abstract

Tax is one of the sources of state revenue used to carry out development for all the people of Indonesia. One of the implementations of the tax policy is swallowing cultivation. Swallow nest business is indeed a business that can bring in a decent income. Qualitative methods used in the form of library research, data collection obtained through journals, books, magazines, documents, and the web that are relevant to an investigation — data analysis techniques based on library data on the implementation of taxes on swallow cultivation in Indonesia. Assessment is carried out by looking at the implementation of the tax collection (results, costs, ease of application) with standard taxation criteria. These criteria are related to the adequacy, equity, and convenience.

Copyrights © 2019






Journal Info

Abbrev

jupiis

Publisher

Subject

Education Social Sciences

Description

JUPIIS is a Journal of Social Science Education for information and communication resources for academics, and observers of Educational Social Sciences, Social Sciences, Political Sciences, Methodology of Social Sciences and Social Work. The published paper is the result of research, reflection, and ...