Income Tax Issues on the Omnibus Law and Its Implications in Indonesia

This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No. 2 of 2020 and Law No. 11 of 2020 (Job Creation Law). The second o...

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Bibliographic Details
Main Authors: Prianto Budi Saptono, Cyntia Ayudia
Format: Article
Language:Indonesian
Published: Universitas Negeri Surabaya 2021-03-01
Series:Akrual: Jurnal Akuntansi
Subjects:
Online Access:https://journal.unesa.ac.id/index.php/aj/article/view/12217