International Journal of Scientific and Research Publications

IJSRP, Volume 11, Issue 9, September 2021 Edition [ISSN 2250-3153]


General Tax Provisions and Procedures Issues on the Omnibus Law in Indonesia
      Prianto Budi Saptono, Cyntia Ayudia, Muhammad Akbar Aditama
Abstract: This study aims to analyze policy issues regarding general provisions and tax procedures based on the tax omnibus law idea. In 2020, Law No. 28 of 2007 concerning General Tax Provisions and Procedures as ceremonial law has undergone substantial and fundamental amendments. The amendments are in Law No. 11 of 2020 concerning Job Creation. This research is a descriptive qualitative study using data techniques such as documentation and literature studies. The study concluded that the omnibus laws purpose was to encourage voluntary taxpayer compliance and increase legal certainty.

Reference this Research Paper (copy & paste below code):

Prianto Budi Saptono, Cyntia Ayudia, Muhammad Akbar Aditama (2021); General Tax Provisions and Procedures Issues on the Omnibus Law in Indonesia; International Journal of Scientific and Research Publications (IJSRP) 11(9) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.11.09.2021.p11744
©️ Copyright 2011-2022 IJSRP - All rights reserved. Use of this web site signifies your agreement to the terms and conditions.