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            <name>Title</name>
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              <text>hukum pajak teori dan praktik</text>
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          <name>Creator</name>
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              <text>Dr. Khalimi, S.E., S.H., M.M., M.H.&#13;
Moch. Iqbal, S.H., M.H.</text>
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          <name>Publisher</name>
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              <text>AURA&#13;
CV. Anugrah Utama Raharja</text>
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          <description>An account of the resource</description>
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              <text>Guna mendukung&#13;
kelangsungan “hidup” negara maka negara harus memiliki sumber&#13;
penerimaan dari individu atau rakyat. Penerimaan negara, yang&#13;
berasal dari individu (rakyat) berasal dari berbagai kebijakan, seperti&#13;
: pungutan pajak, pungutan retribusi, hasil kekayaan alam (natural&#13;
resources) dalam negara, hibah dari pihak lain, dan lain sebagainya.&#13;
Sektor pajak sebagai salah satu sumber penerimaan negara,&#13;
memiliki tujuan untuk dipergunakan membiayai kepentingan umum&#13;
seperti: pelayanan kesehatan, penyelenggaraan pendidikan, untuk&#13;
mewujudkan kesejahteraan masyarakat, maupun keperluan untuk&#13;
membiayai penyelenggaraan pemerintahan dan sebagainya.</text>
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