Vol. 1 No. 1 (2022): Journal of Tax Law and Policy

Articles

• ON TAX OBLIGATORY AND TAXPAYER AND ITS IMPLICATIONS

  Leo B. Barus

  1-10

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• CERTAINTY AND SIMPLICITY PRINCIPLE IN BROADENING THE SCOPE OF TAX AUDIT IN INDONESIA

  Yuli T. Hidayat, Henry DP Sinaga

  11-23

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• LEGAL RECONSTRUCTION ON DOMESTIC RELATED PARTY TRANSACTIONS

  Yudha Pramana

  24-41

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• CAPABILITY DEPRIVATION MEETS THE DIGITAL DIVIDE: THE URGENCY OF ACCESSIBILITY AND CONNECTIVITY IN ALLEVIATING THE POVERTY OF TOBACCO FARMERS IN INDONESIA

  Aditya Wirawan, Esmi Warassih, Benny Rikardo P. Sinaga

  42-56

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• IS ADMINISTRATIVE JUSTICE A PROBLEM-SOLVING OF TAX DISPUTE?

  Agus P. Priyono, Henry DP Sinaga

  57-70

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