Open AccessPENYELESAIAN PERMASALAHAN PAJAK BERGANDA INTERNASIONAL
Author(s) -
Murti Ayu Hapsari
Publication year - 2021
Publication title -
jurnal justiciabelen
Language(s) - English
Resource type - Journals
eISSN - 2654-3419
pISSN - 2654-3311
DOI - 10.30587/justiciabelen.v2i2.2200
Subject(s) - taxpayer , state (computer science) , tax evasion , public economics , core (optical fiber) , globalization , business , law and economics , economics , market economy , macroeconomics , computer science , telecommunications , algorithm
Tax collections is part of a state’s authority. Tax’s contribution is crucial to finances and develops state’s well-being and its people’s wealth. The core or the essence of tax collection is that it cannot cause excessive burden to the taxpayer—so that the taxpayer can afford to their needs first. In this case, globalization has rapidly blur the boundaries between one state and another, so that increases the problems that follows, including in economics and taxations sectors. One of those problems is what we call with ‘international double taxation’ that potentially burden taxpayer more. From this study we aim to find solution to this problem