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In 2009, Indonesia’s national parliament enacted Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah [Law No 28 of 2009 on Regional Taxes and User Charges] (‘2009 Law’). According to Indonesian President Susilo Bambang Yudhoyono, this statute was enacted to address...
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