Analisis Aspek Business Friendly pada Undang-Undang Pajak Penghasilan dan Undang-Undang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah

Rahardjo, Hartono (2014) Analisis Aspek Business Friendly pada Undang-Undang Pajak Penghasilan dan Undang-Undang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan Atas Barang Mewah. In: The 7th NCFB and Doctoral Colloquium 2014 Towards a New Indonesia Business Architecture Sub Tema: “Business And Economic Transformation Towards AEC 2015” Fakultas Bisnis dan Pascasarjana UKWMS, October, 30, 2014, Surabaya.

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Abstract

From the side of business management, tax expense does not give direct benefit in creating economic value added, however this expense must still be recognized and paid by the company. Therefore, lowering effective tax rate by always exploring tax savings and lowering tax risk legally and ethically is very important for management. However, the existing taxes regulation, especially Income Tax and Value Added Tax are not fully business friendly and often gives difficulties for the management. The review against various tax regulations shows that the existing regulations do not always reflect the main tax principals, such as justice, legal certainty, ease to pay, ability to bear tax liability and business purpose concept. Therefore, many explicit and implicit tax expenses have potential to lower the company’s economic value added and have potential to blur the economics and social responsibility of government and private company. For the company’s management, it is necessary to have prudent and accurate policy in handling the various existing tax regulations at this time. For government, it is required to do the deep review continually in order to have better tax regulations which reflect better tax imposition

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Business Friendly, Income Tax Law, Value Added Tax On Goods and Services and Sales Tax On Luxury Goods
Subjects: Business > Accounting
Business
Divisions: Proceeding > Faculty of Business
Depositing User: Vincentius Widya Iswara
Date Deposited: 16 Jan 2015 02:40
Last Modified: 27 Jul 2016 07:08
URI: http://repository.wima.ac.id/id/eprint/987

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