KEBIJAKAN PERPAJAKAN DALAM INVESTASI

Authors

  • Ari Purwadi Fakultas Hukum, Universitas Wijaya Kusuma Surabaya, Jl. Dukuh Kupang XXV No. 54, Surabaya

DOI:

https://doi.org/10.30742/perspektif.v7i3.333

Keywords:

Economic Policy, tax holiday, tax treatment

Abstract

Formerly in new economic policy in the Orde Baru era. "Tax Holiday" and "Tax Allowance " is launched to en chance capital inflow to Indonesia to accelerate Indonesian Development. However, by the renewal of UU National Tax/1983, is then given based on tax power, so that will he no difference tax treatment between national and foreign investor.

References

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Bohari, H., Pengantar Hukum Pajak, Cet.III, Raja Grafindo Persada, Jakarta 1999.

Purwadi, Ari, Beberapa Aspek Efektifitas Pemungutan Pajak, Hukum dan Pembangunan, No. 4 Tahun XVII Agustus 1987.

Mahmud Mz, Peter, Pemikiran Mengenai Pembaharuan Undang-Undang Penanaman Modal, Jurnal Hukum Ekonomi, Edisi VIII, Mei 1997.

Nusantara, Abdul Hakim G., Politik Hukum Indonesia, Cet. Indonesia, YLBHI, Jakarta, 1988.

Rajaguguk, Erman, Indonesiasi Saham, Bina Aksara, Jakarta 1985.

Habib Adjie (e.al.,) (ed), Penanaman Modal Asing di Indonesia, Program Pascasarjana, Magister Ilmu Hukum, Undip, Semarang, 1995.

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Published

2002-07-28

Issue

Vol. 7 No. 3 (2002): Edisi Juli

Section

Articles

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