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All Journal Journal Hukum Khaira Ummah Jurnal Dinamika Hukum Jurnal Daulat Hukum Jurnal Akta The 2nd Proceeding Indonesia Clean of Corruption in 2020" Law Development Journal Sultan Agung Notary Law Review Jurnal Ilmiah Sultan Agung
Amin Purnawan
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Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Journal : Jurnal Dinamika Hukum

 1 
REKONSTRUKSI SISTEM PEMUNGUTAN PAJAK PENGHASILAN (PPH) BADAN BERBASIS NILAI KEADILAN Amin Purnawan
Jurnal Dinamika Hukum Vol 11 (2011)
Publisher : Faculty of Law, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jdh.2011.11.Edsus.260

Abstract

Fairness in taxation policy can be viewed from: first, the equilibrium relationship between tax authorities and taxpayers,  secondly, equitable allocation of the tax burden on various segments of society according to his ability. Corporate income tax collection system did not reflect the sense of justice because the application of the single rate system of corporation tax burden caused injustice, and the authority of the tax authorities are still too broad. It needs political reconstruction based corporate income tax law of justice based on Pancasila, through structuring and strengthening aspects of philosophy, the subtance and structure of tax law. Progressive tax law by using a new paradigm is expected to display the figure of taxation more equitable and humane, so as to promote awareness of voluntary compliance from tax payer, followed by transparency and responsibility of countries to achieve people’s welfare. Keywords: Reconstruction, Corporate Income Taxes, Juctice
Co-Authors Achmad Sulchan Adi Wiratmoko Agus Winoto Agus Yuliana Indra Agustinus David Putraningtyas Ahmad Ali Ustadi Ahmad Khisni Akhmad Khisni Alfian Faulia Numairi Amir Akbar Nurul Qomar Andi Kusuma Mapareppa Andi Mohamad Akbar Mekuo Angga Hardityo Arif Nurcahyono Arpangi Arpangi, Arpangi Arya Fathurahman Aryani Witasari Beny Fajar Sanjaya Budi Santosa Cantika Putri Azzahra Catur Agung Bintoro Catur Budi Dianawati Chaerullah Wahyu David Ayank Kurniawan Desika Ratnaningtyas Krispriati Dewa Bayu Lumanga Dewi Indrasari Diyono Diyono Dwi Fahri Hidayatullah Dwi Pratiwi Markus, Dwi EFTY HINDARU SUDIBYO Eko Nurhanafi Fajar Fitrio Dwi Nugroho Fikrina Setyo Rini Fitriani Machbub Galuh Sekar Widjayanti Hendro Kusuma Jaya Jaya Imam Firdaus Irmawati Irmawati Istiningsih Istiningsih Kanzu Khirzul Yaman Karolus Geleuk Sengadji Khoirulika Nur Harinda Kiki Andriani Samad Lilik Eko Sukaryono M. Indah Verena Ferdiyanti Ma'ruf Akib Muhammad Heriyansyah Muhammad Yanuar Ilham Muslich Ashari Muslich Ashari Novi Andriani Prasetyo, Teguh Risky Eko Novi Artanto Serly Nurnaningsih Setyawati Setyawati Siska Septiyanti Siti Rodhiyah Dwi Istinah Siti Ummu Adillah Sriyono Sriyono Suci Harumi Sulistyo Utomo Tasmo Tasmo Tista Febrianti Tithos Briyan Pamungkas Sumanang Yunita Budi Chrissanni Zahren Zukri Alyafie