JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Vol. 2 No. 4 (2024): JULI

DASAR – DASAR PERPAJAKAN

Annisa Zahrina Dharmawan (Unknown)
Putri Wulandini Sagala (Unknown)
Salwa Hayati Harahap (Unknown)
Silpiah Jahra Nasution (Unknown)



Article Info

Publish Date
16 Jun 2024

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.

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Journal Info

Abbrev

jebiman

Publisher

Subject

Social Sciences

Description

JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi is a journal that publishes research results, both theoretical and field studies, in general, and specifically related to economics, business, management, and ...