Equity
Vol 20 No 2 (2017): EQUITY

CATUR PURUSA ARTHA LENSA DEKONSTRUKSI DEFINISI PAJAK YANG BERKEADILAN

Darmayasa, I Nyoman (Unknown)
Aneswari, Yuyung Rizka (Unknown)

Article Info

Publish Date
21 Mar 2019

Abstract

Catur Purusa Artha Lens of Deconstruction Equitable Tax Definition. The study aims to deconstruct the definition of tax with Catur Purusa Artha (CPA) lens. Research using postmodern paradigm focused on modernity disagreement of tax definition based on act. Tax definition for the result of deconstruction namely Dharma in the form of funds contribution that conducted sincerely from individual’s or entity’s Artha to the state which will be distributed based on Kama for the purposes of the state for the welfare of the people. The essence of the deconstruction definition provide a sense of equitable and stimulation of tax compliance.

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Journal Info
Equity
Website

Abbrev

equity

Publisher

Universitas Pembangunan Nasional Veteran Jakarta

Subject

Economics, Econometrics & Finance

Description

Equity offers a platform for the extensive sharing of knowledge and research in diverse domains of Accounting and Finance. It includes research articles and conceptual papers in the following fields: Accounting and Finance Reporting Cost Accounting and Management Audit and Forensic Accounting Tax ...