The implementation of national development as a major project certainly requires not only
the active participation of the entire nation, but also requires significant costs. The costs …

Tujuan penelitian menganalisis implementasi pelaksanaan prinsip penerapan asas ultimum
remedium terhadap pelaku tindak pidana di bidang cukai hasil tembakau di kantor …

Upaya keras dalam penegakan undang–undang cukai, sanksi pidana digunakan sebagai
alat untuk memberikan daya paksa yang maksimal bagi masyarakat wajib cukai. Namun …

This research examines the collection of income tax on personal shopper which is reviewed
from Law Number 36 the Year 2008 and the legal consequences for personal shopper who …

Taxes obtained can directly finance all state activities. State revenues, while coming from tax
revenues, are also obtained from revenues outside of taxes which consist of 3 parts, which …

Kontribusi pendapatan yang didanai wajib pajak artinya komponen pendapatan yang
esensial dan sangat penting bagi pembangunan negara kesatuan Republik Indonesia …

In Indonesian tax law, the principle summum ius, summa iniuria highlights the conflict
between legal certainty and justice. Rooted in Gustav Radbruch's theory, this principle …

Pajak sebagai salah satu sumber penerimaan negara memiliki empat rumusan norma
sanksi dalam pungutan pajak, terdapat dua rumusan sanksi pidana yang bersinggungan …