Majelis Pertimbangan Pajak menurut Undang-Undang No.5 tahun 1986 sebagai banding Administratif
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Tax assesment Committee (MPP) doesn't meet requirement for an administrative appelate committee. Administrative appelate committee must be a government agency but in fact, it is an independent not a government committee. regarding the judical review of a court justice and administrative appelate committee in article 48 of the law No. 5 of 1986, tax assesment committee should review efficiency (doelmatig-heidstoetsing) other than legality ( rechtmatigheid- stoetsing) |
No. Panggil : | 343 JPIH 17 (1997) |
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ISSN : | 08542716 |
Majalah/Jurnal : | Jurnal Penelitian Ilmu Hukum : JUSTISIA (17) Oktober-Desember 1997. Hal 99-105 |
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Institusi Pemilik : | Universitas Indonesia |
Lokasi : | Perpustakaan Universitas Indonesia, Lantai 4, R. Koleksi Jurnal |
No. Panggil | No. Barkod | Ketersediaan |
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343 JPIH 17 (1997) | TERSEDIA |
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Tidak ada ulasan pada koleksi ini: 20428743 |