Artikel

Inntrumen Pencehahan Penghindaran Pajak

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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 the amendment legislation Indonesian Tax added Gaar provisions. In order for the application of effective Gaar and not become loopholes that hurt the principle of certainty (certainty), the application of Gaar tax authorities must prove three things: the existence of a tax avoidance scheme that purpose, the benefit perpajakn received / to be received by the taxpayer on the scheme are not appropriate with the purpose of the provisions perpajakn. Everyone basically do not like to pay taxes. Even if someone has to pay taxes, instinctively trying to pay taxes as small as possible. Most people pay taxes because they think taxes as liabilities, so that the State should be given the authority by law to levy taxes once wore senksi to ensure tax obligations are met.

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Ketersediaan

Informasi Detail

Judul Seri

Cerdas Mengupas Independen

No. Panggil

J 336.2 Ind

Penerbit

Jakarta : SmarTaxes., 2015

Deskripsi Fisik

ii , 10 hlm,: 24 cm

Bahasa

Indonesia

ISBN/ISSN

18295096

Klasifikasi

336.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Indonesia Tax Review, Vol 8, Edisi 02 Tahun 2015

Subjek

Perpajakan-Pajak

Info Detail Spesifik

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Pernyataan Tanggungjawab

Lembaga Managemen Formasi

Versi lain/terkait

Lampiran Berkas

Komentar

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