Ditemukan 1 dokumen yang sesuai dengan query
Khoirul Hidayah
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ABSTRAK
Tax dispute resolution in Indonesia has not yet met the principles of quick, simple, and economical. Taxpayers have to wait more than 3 years for the lawful certainty. This paper elaborates the potential strategy in resolving the tax dispute in Indonesia through administrative law. OECD has suggested taxpayers and revenue body to build positive connection through the changing of confrontation to the collaborative relationship. Mediation is a solution to encourage this positive bond in solving ...
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Depok: University of Indonesia, Faculty of Law, 2018
340 UI-ILR 8:2 (2018)
Artikel Jurnal Universitas Indonesia Library