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Bintang Darodjah
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Personal income tax represents personal tax in a way that its imposition is as possible strives to be harmonized with the circumstance of taxpayer. This is generally realized in the form of personal exemptions, which in Indonesia is known as PTKP. Therefore, this thesis will study the method in determining PTKP to reach justice in personal income tax.
The thesis aims to look for and explain the reasons and basis that form the background of PTKP ...
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Depok: Universitas Indonesia, 2005
T22600
UI - Tesis Membership Universitas Indonesia Library