Jurnal Hukum IUS QUIA IUSTUM
Vol. 19 No. 4: Oktober 2012

Analisis Hukum Terhadap Pengenaan Pajak Ganda

Wirawan B. Ilyas (Universitas Al Azhar Indonesia)



Article Info

Publish Date
18 Apr 2016

Abstract

This research focused on the aspects of inequality and legal uncertainty due to the double taxation (double taxation) on the same object. As a result, the tax burden felt by the public will feel heavy. The research also examines the Constitutional Court ruling on the petition for the perceived tax law has imposed double taxation on an object the same tax. Analysis of the research done by looking at the tax benefit that should be used for national interests rather than the interests that are regional (sectoral) because of the potential tax on an area. Moreover, coordination among government agencies that are not effectively be an additional analysis to be more comprehensive in its discussion.

Copyrights © 2012






Journal Info

Abbrev

IUSTUM

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

Ius Quia Iustum Law Journal is a peer-reviewed legal journal that provides a forum for scientific papers on legal studies. This journal publishes original research papers relating to several aspects of legal research. The Legal Journal of Ius Quia Iustum beginning in 2018 will be published three ...