KEBIJAKAN PERPAJAKAN DALAM INVESTASI

Ari Purwadi (Fakultas Hukum, Universitas Wijaya Kusuma Surabaya, Jl. Dukuh Kupang XXV No. 54, Surabaya)

Perspektif : Kajian Masalah Hukum dan Pembangunan
Vol 7, No 3 (2002): Edisi Juli

Formerly in new economic policy in the Orde Baru era. "Tax Holiday" and "Tax Allowance " is launched to en chance capital inflow to Indonesia to accelerate Indonesian Development. However, by the renewal of UU National Tax/1983, is then given based on tax power, so that will he no difference tax treatment between national and foreign investor.