Kedudukan Asas Efisiensi Pemungutan Pajak dalam Hukum Acara Perpajakan di Indonesia

<p><em>Procedural tax legislations in Indonesia have been formulated as to ensure that the principle possesses supremacy above other principles, such as equality. However, in order to maintain integrity of the tax system, such legislations were also formulated as to provide flexibility f...

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Bibliographic Details
Main Author: Adrianto Dwi Nugroho
Format: Article
Language:English
Published: Universitas Gadjah Mada 2012-02-01
Series:Mimbar Hukum
Online Access:http://mimbar.hukum.ugm.ac.id/index.php/jmh/article/view/362