Vol. 2 No. 3 (2023): Journal of Tax Law and Policy

Articles

• Value Added Tax (VAT) Objects in Digitalization Era A Juridical Historical Study in Indonesia

  Bonarsius Sipayung, Yon Arsal, Muhammad Zilal Hamzah

  135-147

  • Pdf

• Asas Kemanfaatan Publik dalam Pengampunan Pajak Suatu Pembelajaran dari Indonesia

  Benny R. P. Sinaga, Leo B. Barus

  101-107

  • pdf

• Legal Reformulation on Expired Provisions of Prosecution of Tax Crimes in Indonesia

  Parulian Situmorang

  125-133

  • pdf

• Konstruksi Pajak Penghasilan atas Merger Perseroan Terbatas di Indonesia

  Henry Dianto P. Sinaga, Joni Emirzon, Arfianna Novera

  117-123

  • pdf

• The Legal Certainty of Tax Amnesty A Lesson Learned from Indonesia

  Leo B. Barus, Didit Santoso

  109-116

  • pdf