Text
Indonesia taxation 2002: a reference guide
Since 1984, in line with modern module of taxation that has long become a reference in some developed countries, the Indonesian tax system is based on the principle of "self assessment" and "voluntary compliance". Taxpayers have a responsibility to make sure that their tax obligation has been fulfilled pursuant to the proper regulation. When the taxpayers file their tax return, it shall include with the data and information that shall be fairly treated in accordance with the proper regulation Thus, the taxpayers have determined their own tax obligation. The government role, among others, is to verify whether the taxpayers have complied with the proper tax regulation.
Tidak tersedia versi lain