EVALUASI PELAKSANAAN P3B INDONESIA DENGAN NEGARA MITRA: TINJAUAN TERHADAP PASAL SUBSTANTIF

Authors

  • Suwardi Suwardi Badan Kebijakan Fiskal

DOI:

https://doi.org/10.31092/jpi.v4i2.1052

Keywords:

Pajak Internasional

Abstract

Jenis penghasilan yang mendapatkan  perhatian inetnsitas tinggi dari para wajib pajak adalah business income profit serta interest. Sedang   jenis penghasilan berupa royalti (royalty) dan dividen (dividend) mendapatkan perhatian sedang dalam level atas setelah kategori jenis penghasilan berupa business profit dan interest. Pasal-pasal terkait businees profit, bunga, dividen dan royalty harus mendapatkan perhatian lebih bagi delegasi Indonesia. Pasal-pasal tersebut perlu mendapat pehatian khusus saat melakukan negosiasi terhadap calon negara mitra maupun renegosiasi dengan mintra P3B.

References

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Published

2021-01-07

How to Cite

Suwardi, S. (2021). EVALUASI PELAKSANAAN P3B INDONESIA DENGAN NEGARA MITRA: TINJAUAN TERHADAP PASAL SUBSTANTIF. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 4(2), 21–31. https://doi.org/10.31092/jpi.v4i2.1052

Issue

Vol. 4 No. 2 (2020): Dinamika Kebijakan Perpajakan Indonesia

Section

Artikel

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