E-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   This phenomenon brings about massive changes in most of relations between various economic institutions. Such changes have also occurred in tax systems. Hence, the present research aims to investigate effect of E-commerce on tax structure ...

The government’s goal of increasing revenue through taxation is contrary to the company’s as a taxpayer: reduce tax burden and increase profits while still complying with government regulations. This study aims determine how planning used cost VAT PPh Article 4(2) at PT. BAP 2013–2017 using qualitative research case approach. results show that implementation PPN article 4 (2) transfer land buil...

929 National Tax Journal Vol. LIX, No. 4 December 2006 Abstract A credit–method value–added tax, a payroll tax, and a business–level wage subsidy can approximate the economic and distributional consequences of a subtraction–method X–tax. Such a credit–method progressive consumption tax has administrative advantages as compared to a subtraction–method progressive consumption tax, once certain po...