Sistem Pemajakan: Dari Worldwide ke Territorial Bagaimana dengan Indonesia?

DDTC Working Paper 1818

29 October 2018

Total Downloads 3345

This paper defines the concepts of the territorial and worldwide tax systems generally applied by countries in the world, including the advantages and disadvantages of each tax system. Moreover, this paper reviews the implementation of both systems as well as comparative studies in a number of countries. Further, the closure of this paper reveals the prospect of Indonesian tax system changes containing analysis and numerous considerations to determine which tax system to apply.

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