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

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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Bibliographic Details
Main Author: Gusminarti Gusminarti
Format: Article
Language:Indonesian
Published: Universitas Syiah Kuala 2012-04-01
Series:Kanun: Jurnal Ilmu Hukum
Subjects:
income tax
royalty
tax value of imported film.
Online Access:http://jurnal.unsyiah.ac.id/kanun/article/view/6200

Internet

http://jurnal.unsyiah.ac.id/kanun/article/view/6200

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