PENGANTAR HUKUM PAJAK SERTA ATURAN DAN REGULASI YANG BERLAKU
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Abstract
Tax is one of the instruments of the country's economy. Some taxes as a source of national income amount to more than 50% of national income. For example, if the country has high income from taxes and can create more jobs, then the unemployment rate will decrease and education and health services will be achieved. Therefore, the role of tax law is very much needed in improving people's welfare and national development, as well as the importance of public awareness in complying with tax provisions. With a qualitative descriptive approach, this study aims to issue tax regulations regarding various provisions, including taxpayer registration, tax rates, calculations, reporting, tax payments and sanctions that do not reduce. Clear and consistent regulations are very important, so that the taxation process can be carried out smoothly and transparently, and support sustainable national development.
Keywords: : Tax; Tax Law; Tax Regulation (Rules).
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