Pengembangan Sistem Penilaian Properti Sebagai Dasar Perhitungan Pajak Bumi dan Bangunan. by Perpustakaan UGM, i-lib

“…This was based on the consideration that the system should meet the requirement of tax law, simple in implementation, fairness, and applicable for several kind usage of property.…”

DAMPAK UNDANG-UNDANG NO. 36 TAHUN 2008 TENTANG PAJAK PENGHASILAN PADA MANAJEMEN LABA: INVESTIGASI PADA PERUSAHAAN PUBLIK DENGAN STRUKTUR KEPEMILIKAN ULTIMAT by , Dra. Susi Dwimulyani, MM., Ak., , Prof. Dr. Zaki Baridwan, MSc, Akt

“…The purpose of this research obtains empirical supports whether corporations with concentrated ownership structure perform decreasing real earnings management in response the decreasing corporate income tax rate based on Income Tax Law No. 36, 2008. Real earnings management is executed at the last year before the decreasing of corporate income tax rate. …”

PELAKSANAAN PENGEMBALIAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN SETELAH ADANYA PERATURAN DAERAH KABUPATEN SLEMAN NOMOR 14 TAHUN 2010 TENTANG BEA PEROLEHAN HAK ATAS TANAH D... by , fajri albastra, , Dwi Haryati, S.H., M.H.

“…The results of this study indicate that (1) that the implementation of the restitution processof acquisition fees on Land and Buildings in Sleman District has run in accordance with applicable legislation, namely Ordinance Regent of Sleman District Number 28 in 2011 about Procedures for return of Overpaid Tax District and Retributions District, the restitution paid on the date February 29, 2012. (2) The main purpose of legal protection in the tax law is to protect taxpayer rights. In order to protect taxpayer rights, the government issued a policy of restitution with promulgation Ordinance Regent of Sleman District No. 28 of 2011 concerning Procedures for return of Overpaid Tax District and Retributions District. …”

METODE MINIMALISIR POTENTIAL LOSS PEMUNGUTAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) SESUDAH PENDAERAHAN PAJAK BERDASARKAN PERATURAN PERUNDANGUNDANGAN PERPAJAKAN (STUDI K... by , EWINDA RIA, , Adrianto Dwi Nugroho, S.H., Adv.LL.M.

“…To minimizing taxpayerâ��s deceit, Sleman Government has had SSPD BPHTM research mechanism, also the inspection and investigation as devices for tax law enforcement. The research method give quite significant result in minimizing potential loss in BPHTB collecting process because of taxpayerâ��s deceit. …”

Perluasan Kompetensi Pengadilan Pajak dalam Memeriksa dan Mengadili Tindak Pidana Pajak by UTOMO, SATYA HER

“…Currently the Criminal Tax is still a last effort or ultimum remedium in terms of enforcement of the Tax Law. Second, Based on the theoretical basis and translation in the previous chapters it is very possible the competence of the Tax Court to be optimized again or extend its authority includes the process to receive, examine, prosecute, adjudicate, resolve tax disputes and criminal offenses of tax to be justified economically or main purpose is to increase revenue target tax. …”

IMPLIKASI PENERAPAN PP NOMOR 46 TAHUN 2013 TERHADAP BESARAN PAJAK TERUTANG UMKM DI KABUPATEN SLEMAN by , MAYLIA NUR RAHMAWATI, , Dr. Eko Suwardi, M.Sc, CMA.

“…Thus, the purpose of this research is to examine the effect of the application of tax laws to the amount of tax payable to be paid by the MSMEs sector. …”

Studi Putusan Mahkamah Agung Tahun 2004-2010 Atas Kasus Sengketa Pajak di Indones by , Inayati Nuraini Dwiputri, S.Si., , Dr. Rimawan Pradiptyo, M.Sc.

“…Motivation taxpayer makes a tax avoidance is to use the time the dispute to delay tax payments. The analysis of tax laws, especially tax dispute shows that the Indonesian tax laws has facilitated taxpayers to make tax avoidance. …”

PENGARUH KARAKTER EKSEKUTIF TERHADAP PENGHINDARAN PAJAK (TAX AVOIDANCE) by , Judi Budiman, SE., , Dr. Setiyono Miharjo, MBA.

“…Tax avoidance is an effort by taxpayer to reduce tax expense by not violating the tax laws or other rules in force. However, in fact tax avoidance is something that is not wanted by the government so the government created the rules to prevent it. …”

PENGATURAN PAJAK DAERAH DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA DAN KOTA YOGYAKARTA. by Perpustakaan UGM, i-lib

“…This research is a normative-empirical research, which aims to analyse changes of local taxes law in Act Nr. 28 of 2009. This study offers an insight of the impact of this Act on local tax collection in the special province of Yogyakarta. …”