Konsep dan Aplikasi Pajak Penghasilan

Consisting of 9 chapters, this book focuses on the concept of income tax and its application in various countries, including Indonesia. Sourced from scientific research and reliable references, the discussions of this book are initiated by examinations of the concept of income, applicable income tax systems, and the main points of income tax imposition, among others, subjects, objects, deductible costs and non-deductible costs from gross income, as well as an explanation of the final income tax.

This book is penned by authors proficient in income tax knowledge obtained from foreign universities and institutions. Additionally, the authors are practitioners experienced in the income tax field. Reviewed systematically and comprehensively, this book may be used as a reference for various stakeholders, ranging from business people, tax authorities, tax courts, fiscal policymakers, consultants, practitioners, to academicians.