文章基本信息

标题：Implementation of Swallow Cultivation Tax in Indonesia
本地全文：下载
作者：Yusriadi Yusriadi
期刊名称：JUPIIS (Jurnal Pendidikan Ilmu-Ilmu Sosial)
印刷版ISSN：2085-482X
电子版ISSN：2407-7429
出版年度：2019
卷号：11
期号：2
页码：295-303
DOI：10.24114/jupiis.v11i2.13619
出版社：Universitas Negeri Medan
摘要：Tax is one of the sources of state revenue used to carry out development for all the people of Indonesia. One of the implementations of the tax policy is swallowing cultivation. Swallow nest business is indeed a business that can bring in a decent income. Qualitative methods used in the form of library research, data collection obtained through journals, books, magazines, documents, and the web that are relevant to an investigation — data analysis techniques based on library data on the implementation of taxes on swallow cultivation in Indonesia. Assessment is carried out by looking at the implementation of the tax collection (results, costs, ease of application) with standard taxation criteria. These criteria are related to the adequacy, equity, and convenience.
其他摘要：Tax is one of the sources of state revenue used to carry out development for all the people of Indonesia. One of the implementations of the tax policy is swallowing cultivation. Swallow nest business is indeed a business that can bring in a decent income. Qualitative methods used in the form of library research, data collection obtained through journals, books, magazines, documents, and the web that are relevant to an investigation — data analysis techniques based on library data on the implementation of taxes on swallow cultivation in Indonesia. Assessment is carried out by looking at the implementation of the tax collection (results, costs, ease of application) with standard taxation criteria. These criteria are related to the adequacy, equity, and convenience.
关键词：Tax Implementation; Cultivation Swallow; Decentralization; Indonesia
其他关键词：Implementation; Cultivation Swallow; Decentralization; Indonesia