Kajian Yuridis terhadap S.E Dirjen Pajak No. 3 / P.J / 2011 tentang Pajak Penghasilan Atas Penghasilan Berupa Royalti dan Perbelakuan Pajak Pertambahan Nilai Atas Pemasukan Film Impor di Indonesia
ABSTRACT: Income tax is a tax levied on income, the meaning of income according to article 4 paragraph 1 of income tax’s constitution enacton in 2009 is any additional economic capability received by the taxpayer either coming from Indonesia and outside Indonesia that could be used for consumption o...
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Format: | Article |
Language: | Indonesian |
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Universitas Syiah Kuala
2012-04-01
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Series: | Kanun: Jurnal Ilmu Hukum |
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Online Access: | http://jurnal.unsyiah.ac.id/kanun/article/view/6200 |