Aspek Hukum Subyek Pajak Bentuk Usaha Tetap Menurut Hukum Positif di Indonesia

Authors

  • Paulus Aluk Fajar Dwi Santo Universitas Bina Nusantara

DOI:

https://doi.org/10.21512/bbr.v1i1.1073

Keywords:

permanent establishment, tax treaty, e-Commerce

Abstract

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. 

Dimensions

Plum Analytics

Author Biography

Paulus Aluk Fajar Dwi Santo, Universitas Bina Nusantara

Jurusan Manajemen 

References

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.

Downloads

Published

2010-05-30
Abstract 1438  .
PDF downloaded 1814  .