Rp 15.000

Editor : Darussalam and Danny Septriadi
Publisher : Grasindo
Published : 6 May 2010
Pages : xii+ 87


This book reviews the controversy of the amount of the government’s power to impose tax which is greatly complained about by Taxpayers. It began with UUD 1945/the Constitution of the Republic of Indonesia, due to its concise and flexible nature, does not stipulate restrictions to impose tax. Chapter 23 A UUD 1945 only states that the tax and other compelling collections for the country are stipulate  within the Law (UU). Unlike Indonesia’s constitution (UUD 1945), the constitutions in many countries, Mexico for instance stipulates the limitation of authority to impose tax through the application of Adam Smith’s teaching, among which it has to be fair and has legal certainty. Taking the mandate of Chapter 23 A UUD 1945 and Adam Smith’s teaching, Tax Law should be able to guarantee that tax imposition is conducted fairly. Tax imposition is stipulated in Law chapters as much as possible, and tax imposition is delegated to the government as minimum as possible.

Additional information

Weight 1 kg