From the point of view of Syariah law, tax taking conducted by the government is considered legal. The reason is that this pratice is historically adopted and also adapted from the concept of baitul maal, the state's treasury in the early Islamic era. This state's body took dharibah from the citizen as one of the financial sources to run the administration. Although it is legal, anyway, the gov…
Hadirnya UU No. 36/2008 merupakan perubahan baru bagi wajib pajak badan, salah satunya adalah pemberian fasilitas pengurangan tarif Pajak Penghasil (PPh) bagi wajib pajak badan usaha micro kecil menengah (UMKM).penelitian ini terdapat perbedaan yang signifikan terhadap jumlah kenaikan wajib pajak badan UMKM terdaftar pada periode setelah diberlakukan tarif pasal 31E UU PPh