Aspek Hukum Subyek Pajak Bentuk Usaha Tetap Menurut Hukum Positif di Indonesia
Keywords:permanent establishment, tax treaty, e-Commerce
PE (Permanent Establishment) is an international tax terminology which is a consequence of the operations of the base/fixed sites in the treaty partner country, after fulfilling certain conditions stipulated in the Tax Treaty or the Act, such as: types of business activities conducted in the country treaty partner, source of income and the term ("Time Test"). The existence of permanent establishments of this affect a country's right to impose a tax on the object is meant. Status BUT in practice still needs to be studied again, the research method used is a historical-juridical, comparatif and analytical as well as using interview techniques. Travel Tax Act in determining the status BUT we found frequent changes eg, in the 1925 Corporate Tax BUT as the subject of placing a foreign tax, then Law No. 7 / 1983 BUT put as the subject of domestic taxes and the Law No. 10 years in 1994 stutus BUT reinstated as foreign tax subject until now. There are also difficulties associated with determining the condition of BUT for certain conditions eg how to define a PE for a transaction that uses E-Commerce. It would need to be reviewed relates to the status of PE as a tax subject and also have already started to set up regulations relating to the determination of a PE are complete.
Ali, Chidir. (1987). Badan hukum, Bandung: Alumni.
Badrulzaman, M. D. (2001). ”E-commerce tinjauan dari hukum kontrak Indonesia”, Hukum Bisnis XII.
Fitriandi, P., et al. (2005). Kompilasi Undang-undang perpajakan terlengkap, susunan satu naskah, Jakarta: Salemba Empat.
Gade, M., dan Djamaludin. (1995). Hukum pajak, Jakarta: Lembaga Penerbit Fakultas Ekonomi, Universitas Indonesia.
Gunadi. (1999). Pajak internasional, Jakarta: Lembaga Penerbit Fakultas Ekonomi, Universitas Indonesia.
Keputusan Menteri Keuangan No. 628/KMK.04/1991 tanggal 26 Juni 1991 tentang Norma penghitungan khusus penghasilan neto bagi wajib pajak yang melakukan kegiatan usaha di bidang pengeboran minyak dan gas bumi serta angsuran pajak penghasilan dalam tahun berjalan oleh wajib pajak sendiri.
Makarim, E. (2003). Kompilasi hukum telematika, Jakarta: PT Raja Grafindo.
Peraturan Pemerintah No. 140 Tahun 2000 tentang Pembayaran pajak penghasilan atas penghasilan dari usaha jasa konstruksi.
Purbo , O. W. P., dan Aang A. W. (2001). Mengenal e-Commerce, Jakarta: PT Elex Media Komputindo.
Rusli, H. (1996). Perseroan terbatas dan aspek hukumnya, Jakarta: Pustaka Sinar Harapan.
Rusli, H. (2001). Analisis kedudukan badan hukum dari firma, law review, Jakarta: Universitas Pelita Harapan.
Soemitro, R. (1982). Pajak dan pembangunan, cetakan kedua, Bandung: PT Eresco.
Soemitro, R. (1977). Hukum pajak internasional Indonesia, perkembangan dan pengaruhnya. Cetakan pertama, Bandung: PT Eresco.
Surachmat, R. (2000). Persetujuan penghindaran pajak berganda suatu pengantar, Jakarta: PT Gramedia.
Zakaria , J. (1998). Pajak penghasilan bentuk usaha tetap, Jakarta.
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)