Penghindaran Pajak Berganda Nasional di Bidang Perparkiran
Double taxation does not only occur between two different taxation systems, but it may also occur within a taxation system between national taxes and regional taxes. In Indonesia, regional autonomy regulations have given provincial and residential government the authority to obtain its own regional...
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| Format: | Article |
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[Yogyakarta] : Universitas Gadjah Mada
2006
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| _version_ | 1797019403697520640 |
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| author | Perpustakaan UGM, i-lib |
| author_facet | Perpustakaan UGM, i-lib |
| author_sort | Perpustakaan UGM, i-lib |
| collection | UGM |
| description | Double taxation does not only occur between two different taxation systems, but it may also occur within a taxation system between national taxes and regional taxes. In Indonesia, regional autonomy regulations have given provincial and residential government the authority to obtain its own regional income, one of which is the enforcement of regional taxes.
However, the incompliance of regional taxes regulations with national taxes regulations has resulted double taxation on the implementation, as it is between parking service tax and value-added tax on parking service. The large potential of tax income from parking service had not been well-managed by the government until 2003.
Kata kunci : pajak berganda, pajak parkir pajak pertambahan nilai atas penyerahan jasa penyediaan tempat parkir |
| first_indexed | 2024-03-05T23:08:28Z |
| format | Article |
| id | oai:generic.eprints.org:26067 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-13T18:59:13Z |
| publishDate | 2006 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:260672014-06-18T00:26:06Z https://repository.ugm.ac.id/26067/ Penghindaran Pajak Berganda Nasional di Bidang Perparkiran Perpustakaan UGM, i-lib Jurnal i-lib UGM Double taxation does not only occur between two different taxation systems, but it may also occur within a taxation system between national taxes and regional taxes. In Indonesia, regional autonomy regulations have given provincial and residential government the authority to obtain its own regional income, one of which is the enforcement of regional taxes. However, the incompliance of regional taxes regulations with national taxes regulations has resulted double taxation on the implementation, as it is between parking service tax and value-added tax on parking service. The large potential of tax income from parking service had not been well-managed by the government until 2003. Kata kunci : pajak berganda, pajak parkir pajak pertambahan nilai atas penyerahan jasa penyediaan tempat parkir [Yogyakarta] : Universitas Gadjah Mada 2006 Article NonPeerReviewed Perpustakaan UGM, i-lib (2006) Penghindaran Pajak Berganda Nasional di Bidang Perparkiran. Jurnal i-lib UGM. http://i-lib.ugm.ac.id/jurnal/download.php?dataId=9077 |
| spellingShingle | Jurnal i-lib UGM Perpustakaan UGM, i-lib Penghindaran Pajak Berganda Nasional di Bidang Perparkiran |
| title | Penghindaran Pajak Berganda Nasional di Bidang Perparkiran |
| title_full | Penghindaran Pajak Berganda Nasional di Bidang Perparkiran |
| title_fullStr | Penghindaran Pajak Berganda Nasional di Bidang Perparkiran |
| title_full_unstemmed | Penghindaran Pajak Berganda Nasional di Bidang Perparkiran |
| title_short | Penghindaran Pajak Berganda Nasional di Bidang Perparkiran |
| title_sort | penghindaran pajak berganda nasional di bidang perparkiran |
| topic | Jurnal i-lib UGM |
| work_keys_str_mv | AT perpustakaanugmilib penghindaranpajakbergandanasionaldibidangperparkiran |