STUDI LITERATUR PERLUKAH PERUBAHAN MENUJU PRINSIP PERPAJAKAN TERRITORIAL INCOME DI INDONESIA?

Abstract

The United States has reformed its taxation system by changing the taxation principle from a worldwide principle to a territorial principle. This fact has prompted many tax observers in Indonesia to propose that Indonesia carry out the same tax reform. This study uses a qualitative writing method, one of the characteristics of which is to use various data sources such as interviews, observations, documentation, and audio-visual information which is then processed according to the research objectives. The change in the principle of taxation from worldwide to territorial does not really need to be implemented because it turns out the territorial principle not in accordance with the principles of justice both vertically and horizontally and weakens the sovereignty of the Republic of Indonesia in upholding its constitution.