Ditemukan 1 dokumen yang sesuai dengan query
Yohanes Sigit Subandriawan
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Milka Casanegra denotes that "Tax Administration is Tax Policy". It means tax administration dictates tax policy (Brooks). The developed as well as developing countries have the same challenges in improving tax compliance to increase their revenue capacity; and for that purpose tax reform will be a mantra of tax modernization. The objective of tax reform is different between developing countries and developed countries. For the latest, beside to respond the increased market economy the tax ...
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Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2005
T22534
UI - Tesis Membership Universitas Indonesia Library