Phenomenology of Tax Incentives Through Revaluation of Fixed Assets Kustiawan,Memen; Prawira, Ida Farida Adi
Universitas Pendidikan Indonesia
Abstract
Several countries worldwide are implementing tax incentives through various policies. This study investigated implementations of tax incentives though revaluation of fixed assets in Indonesia. Using the Research and Development approach through exploration studies. This research is not designed to test hypotheses, but describes the data, facts and trends that occur, then analyzed and recommended the Fixed Assets Revaluation policy model as what must be made to improve taxpayer compliance which can then increase tax revenues. Data is obtained by interview techniques, with respondents consisting of Tax Officer, Corporate Taxpayers and Experts in the field of Asset Valuation Accounting. The results of the study aim to be used as input for the Directorate General of Taxes in making tax incentive policies in Revaluation of Fixed Assets.
