Jurnal Pajak dan Keuangan Negara

The Effect of Per Capita Income and the Agricultural Sector on Goods and Services Tax Receipts with Economic Growth as Moderation in BRICS Countries

Pub Date : 2023-10-03 DOI: 10.31092/jpkn.v5i1.2315 Michael Kusuma, Suparna Wijaya

Review Of Value Added Tax On Palm Kernel Expeller After The Supreme Court Decision (Putusan Mahkamah Agung) Number 70P/HUM/2013

Pub Date : 2023-10-03 DOI: 10.31092/jpkn.v5i1.2316 Galu Bernie Aprian, Ferry Irawan

Proportion of Agriculture, Industry and Services Sector to Value Added Tax Revenue in Low Income and Lower-Middle Income Countries: Rule of Law as a Moderating Variable

Pub Date : 2023-10-03 DOI: 10.31092/jpkn.v5i1.2314 Avior Ocean Louis Ishaac Noya, Suparna Wijaya, Dian Thasya F Hutagaol