文章基本信息

标题：PENGARUH SISTEM PERPAJAKAN YANG KONDUSIF TERHADAP DUNIA USAHA
本地全文：下载
作者：I MADE SADHA SUARDIKHA ; I MADE SADHA SUARDIKHA
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2007
卷号：2
期号：2
页码：1-14
语种：Indonesian
出版社：Universitas Udayana
摘要：There are two parties in taxation system which has different interests. The first party is known as fiskus, in this case Direktorat Jenderal Pajak, and society or tax payer as the second party. Direktorat Jenderal Pajak has tried to maximize the tax income collected from the society based on their authority under the current taxation law. In contrast, the tax payer has also tried to optimize their obligation based on the humanity characteristic of human being or the economic principles of business entities. In order to modernize the taxation system, there is a problem occur between Direktorat Jenderal Pajak and society as tax payer. The problem is how the Direktorat Jenderal Pajak be able to encourage conducive influence on business community as a current implication of their taxation system. The application of taxation system will positively affect the business community if the harmonization of relationship between both parties takes place. Therefore, the harmonization between tax payer and fiskus may be able to persuade conducive environment on business community.
关键词：taxation system; fiskus; tax payer; business community