EVALUATION OF IMPLEMENTING FINANCIAL SERVICES AUTHORITY AS A TAX SUBJECT
This researchis conducted to examine the determination of Otoritas Jasa Keuangan as a tax subject and object by the Directorate General of Taxes. DGT determines levies by the OJK on the financial sector related to tax objects. This can lead to double taxation problem depending on the remaining levie...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman
2019-12-01
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| Series: | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| Online Access: | http://jos.unsoed.ac.id/index.php/sar/article/view/2469 |