NIM:B07303025.
To prevent tax pengindaran practices can be used instrument in the form of Anti-Avoidance Rules Tax Treaty (Taar), Specific Anti-Avoidance Rules (SAAR) and the General Anti-Avoidance Rules (Gaar). Indonesian taxation Ketentua been equipped with Taar and Saar, but do not yet have Gaar. In anticipation of the business dynamics and the emergence of a new scheme of tax evasion, it is proposed in th…