Artikel

Pelaksanaan Konsep Cooperative Compliance dibeberapa Negara OECD Bagaimana di Indonesia ?

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Penilaian

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Basically the purpose of the cooperative compliance is to encourage compliance with quality, characterized by the payment of tax debts and delivery of all types of documents in a way that is effective and efficient. In this case there is the greatest difficulty of the problems of compliance that is changing the paradigm of work which formerly contained distrust. Studies on tax-compliant behavior is still a hot topic. Various theories and publications on this subject can be one of the central topics, even still a concern countries which are members of the OECD to establish the OECD Forum Tax Administration (FTA). From various studies and discussions dilkaukan by OECD FTA generate contributions in the form of the proposed concept of "cooperative compliance". The concept of cooperative compliance basically aims to run a quality compliance in which the implementation of tax obligations undertaken in accordance with the applicable provisions in a way that is effective and efficient. In this context, the taxpayer is given the confidence of tax obligations and tax administration to act as a co-operative institutions and provide regulatory certainty for any specified. In this paper will be discussed further on the concept of cooperative compliance, how this concept emerged, how they apply in OECD countries such as Australia, Italy, the Netherlands and the United States as well as how to tax compliance in Indonesia.

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Ketersediaan

Ind 20150070

J 336.2 Ind

Perpustakaan A. Yani

Tersedia namun tidak untuk dipinjamkan - No Loan

Informasi Detail

Judul Seri

Cerdas Mengupas dan independen

No. Panggil

J 336.2 Ind

Penerbit

Jakarta : SmarTaxes., 2015

Deskripsi Fisik

ii , 10 hlm,: 24 cm

Bahasa

Indonesia

ISBN/ISSN

18295096

Klasifikasi

336.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Indonesia Tax Review, Vol 8, Edisi 02 Tahun 2015

Subjek

Perpajakan-Pajak

Info Detail Spesifik

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Pernyataan Tanggungjawab

Lembaga Managemen Formasi

Versi lain/terkait

Lampiran Berkas

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