Sunset Policy dan Implikasinya terhadap Peningkatan Penerimaan Pajak Penghasilan di Daerah Istimewa Yogyakarta

<p><em>Sunset policy is a policy which decreases the amount of administrative sanction in the form of interest. This policy is governed by Article 37A Act Number 28 of 2007. The target of sunset policy is the taxpayer who has good faith either to admit having insufficient payment of inco...

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Bibliographic Details
Main Author: Dahliana Hasan
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/328