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Jurnal Equity
Published by Universitas Pembangunan Nasional Veteran Jakarta
ISSN : 02168545     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EQUITY mempublikasikan hasil penelitian dibidang ilmu akuntansi.
Arjuna Subject : -
Articles 1 Documents
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Search results for , issue " Vol 20, No 2 (2017): Juli - Desember 2017" : 1 Documents clear
CATUR PURUSA ARTHA LENSA DEKONSTRUKSI DEFINISI PAJAK YANG BERKEADILAN Darmayasa, I Nyoman; Aneswari, Yuyung Rizka
Jurnal Equity Vol 20, No 2 (2017): Juli - Desember 2017
Publisher : Fakultas Ekonomi dan Bisnis UPN "Veteran" Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (890.616 KB) | DOI: 10.34209/.v20i2.618

Abstract

Catur Purusa Artha Lens of Deconstruction Equitable Tax Definition. The study aims to deconstruct the definition of tax with Catur Purusa Artha (CPA) lens. Research using postmodern paradigm focused on modernity disagreement of tax definition based on act. Tax definition for the result of deconstruction namely Dharma in the form of funds contribution that conducted sincerely from individual’s or entity’s Artha to the state which will be distributed based on Kama for the purposes of the state for the welfare of the people. The essence of the deconstruction definition provide a sense of equitable and stimulation of tax compliance.

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