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Yohanes Sigit Subandriawan, author
Milka Casanegra denotes that "Tax Administration is Tax Policy". It means tax administration dictates tax policy (Brooks). The developed as well as developing countries have the same challenges in improving tax compliance to increase their revenue capacity; and for that purpose tax reform will be a mantra of tax modernization....
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2005
T22534
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