Terminologi Perpajakan: Bahasa Inggris-Bahasa Indonesia

The taxation sector is closely tied to the use of technical and specific terminology, which often varies across countries or jurisdictions. As a lingua franca, English serves as a means to bridge these differences in tax terms. Nevertheless, there is no universally accepted reference that may serve as guidelines for translating tax terminology from English into a local language or vice versa.

Further, tax terminology continues to evolve in tandem with the dynamics of the global economy and the ongoing transformation of tax systems. In response to this, the Terminologi Perpajakan book, which is organised alphabetically, has been developed to address the gap in literacy for aligning English and Indonesian tax terms.

The compilation of this book draws upon tax-related international common practice, employing a comparative methodology that incorporates a wide range of international tax dictionaries, including the IBFD Tax Glossary. The contents are further substantiated by referring to reputable sources, such as books/articles/journals, official websites of tax authorities in various countries/jurisdictions across multiple countries/jurisdictions—as well as tax glossaries embedded in Indonesian statutory laws and regulations.

The Terminologi Perpajakan book is envisaged to serve as a valuable resource for stakeholders, facilitating the precise and consistent application of tax terminology while aligning the terminology standards used in everyday practice.