ANALISIS DAMPAK REFORMASI PAJAK 2009 TERHADAP KINERJA PAJAK DI INDONESIA (KHUSUS PPN DAN PPnBM)

Abstract

Taxes constitutes to sectorally essential that becomes to prioritise government as source
of States main acceptance. Utilised optimize State taxes acceptance, ditjen is Taxes does
reform on Statute VAT & Sales Taxon Luxurious Goods. To the effect of observational it
is know impact marks sense taxes reform on VAT & Sales Taxon Luxurious Goods Law
to state taxes acceptance. After marks sense changing deep VAT and Sales Taxon
Luxurious Goods Law apparently accepting state of that taxes type haven't reached
realization target. It because of marks sense taxes restitution that is begat marks sense
taxation legislation regulation that let taxpayer for can delay taxes payment liabilities
its upon propose objection and appeal. Therefore, tax sistem at our state stills to have is
fixed to reach state acceptance target for further year.
Keywords : Taxes reform, income tax, restitution.