Tax Reform dan Kendalanya

Abstract

Attempt of taxation reform in Indonesia can be said to have occurred twice. The first reform tookplace in 1983, and constituted an extraordinary reform inasmuchas itupdate all Dutch-colonial inheritance taxation system. Ten years later, the second tax reform occurred, anditattemptedtoperfectthetaxlawsandregulations which had existedsince1983. This was due tothe occurrence ofperfection inallaspects oftaxation lawsand regulations including KUP, PPN, PPH, andPPB. However, to execute allresults ofthe aforementioned reform is difficult. Various abstraclestoimplement a taxation systemaftertheeffectiveness of the taxation reforms can be found. Indeed, a strong and good will is required to settle thosebarriers. Thus, Indonesia canbe developed onthebasisoffunding resulting from taxes