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Land Tax and Building Tax Law ("Undang-undang Pajak Bumi dan Bangunan - UU PBB"): Law No. 12/1985 amended by Law No. 12/1994; Warrant for Tax Collection Law ("Undang-undang Penagihan Pajak dengan Surat Paksa/UU PPSP"): Emergency Law No. 27/1957, stipulated as a law by Law No. 19/1959, amended by Law No. 10/1968, repealed by Law No. 19/1997 ...
Legal tax avoidance; Base erosion and profit shifting (BEPS) . Double Irish. Single Malt; CAIA; Dutch Sandwich; Tax credit; Tax deduction; Tax exemption; Taxpayer groups; Tax holiday