ANALISIS HUKUM TERHADAP PENGENAAN PAJAK GANDA
Abstract: This research
focused on the aspects of inequality and legal uncertainty due to the double
taxation (double taxation) on the same object. As a result, the tax burden felt
by the public will feel heavy. The research also examines the Constitutional
Court ruling on the petition for the perceived tax law has imposed double
taxation on an object the same tax. Analysis of the research done by looking at
the tax benefit that should be used for national interests rather than the
interests that are regional (sectoral) because of the potential tax on an area.
Moreover, coordination among government agencies that are not effectively be an
additional analysis to be more comprehensive in its discussion.
Penulis: Wirawan B. Ilyas
Kode Jurnal: jphukumdd120375
