Proceedings of the International Conference on Agriculture, Social Sciences, Education, Technology and Health (ICASSETH 2019)

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Theoretical Study of Policy in Tax Payment

Authors
Cipto Dwiariyanto, Mukarto Siswoyo, Endang Sutrisno
Corresponding Author
Mukarto Siswoyo
Available Online 7 April 2020.
DOI
10.2991/assehr.k.200402.023How to use a DOI?
Keywords
social welfare, public service, tax payment
Abstract

Regulatory policies in Law Number 6 of 1983 Article 1 Paragraph 1 as amended by Law Number 28 of 2007 Article 1 Paragraph 1 and taxes have a very important role in the life of every country. The revenue taken from taxation is used by the state and institutions for various kinds of infrastructure development in the country. The government uses tax funds to finance social welfare and public services such as: education, health, retired, public transportation and remote area development. Population growth in Indonesia from year to year get increased. Most of the population of Indonesia is young generations and they work with Non-Taxable Income (PTKP). In the sense of tax, there is a mandatory component that must be done by individuals, namely the mandatory contribution of each citizen.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Agriculture, Social Sciences, Education, Technology and Health (ICASSETH 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
7 April 2020
ISBN
978-94-6252-951-9
ISSN
2352-5398
DOI
10.2991/assehr.k.200402.023How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Cipto Dwiariyanto
AU  - Mukarto Siswoyo
AU  - Endang Sutrisno
PY  - 2020
DA  - 2020/04/07
TI  - Theoretical Study of Policy in Tax Payment
BT  - Proceedings of the International Conference on Agriculture, Social Sciences, Education, Technology and Health (ICASSETH 2019)
PB  - Atlantis Press
SP  - 102
EP  - 104
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200402.023
DO  - 10.2991/assehr.k.200402.023
ID  - Dwiariyanto2020
ER  -