TAXATION An Indonesian Perspective

TAXATION

An Indonesian Perspective

Septian Bayu Kristanto

Wijaya Triwacananingrum

Stefanus Dimas Ryan Saputro

Sampul Art Carton 232 gr

Kertas HVS 70 gr

Ukuran : 17 X 24 cm ,123 hal

Terbit : 2026

This textbook, Taxation: An Indonesian Perspective, was written to provide a comprehensive and systematic understanding of the Indonesian taxation system within an international academic framework. Rather than presenting tax regulations as isolated legal provisions, this book explains the underlying concepts, policy rationales, regulatory framework, and practical applications that shape taxation in Indonesia. By integrating theoretical foundations with practical illustrations and current regulations,The primary audience of this textbook includes undergraduate and postgraduate students in accounting, taxation, finance, economics, business administration, and public policy. At the same time, it is designed to serve as a practical reference for lecturers, researchers, tax consultants, accountants, auditors, government officials, and other professionals.