Law No. 36 Th. 2008 Income Tax, tax objects including land transfer. A general description that maintaining self-assessment, but in fact a seller who has to pay income tax to get validation from the Tax Office. Discussion: The procedure of payment of income tax, the seller pays the tax-SSP; Then the seller to apply to the Tax Office for validation; Policy validation of payment of income tax can raise the potential for corruption, as stipulated in Law No. 31 Th. 1999 jo. Law No. 20 Th. 2001
POTENSI KORUPSI DALAM KEBIJAKAN VALIDASI PAJAK PENJUALAN ATAS TANAH DAN ATAU BANGUNAN
2017
Article (Journal)
Electronic Resource
Unknown
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