Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Controversy of tax treatment on hidden dividends applied in Indonesia

([Publisher not identified] , [Date of publication not identified] )

 Abstrak

In Indonesia, chargeable income includes dividends that are defined as profits distribution received by shareholder either directly or indirectly. Payments in relation to profits indication including payments received as redemption of profits indications, profits sharing in relation with bonds possession, and shareholder's personal expenses charged as company's expenses are also caught under dividends definition. Profit sharing in relation to convertible bonds possession will also be treated as dividends and not as interest payment. Anti-abuse rules on dividends are also put into dividends definition where shareholder's personal expenses charged as company's expenses are treated as hidden dividends payment. Furthermore, if the company is financed excessively by debt from its shareholder, then only the difference between the market interest rate and preferential interest rate (usually preferential interest rate is higher than market interest rate) of interest payment to the shareholder will be regarded as dividends and are non-deductible in the corporate level.

 Metadata

Jenis Koleksi : Artikel Jurnal
No. Panggil : JEBI 2:2 (2012)
Subjek :
Sumber Pengatalogan :
ISSN : 20876467
Majalah/Jurnal : Jurnal Ekonomi dan Bisnis 2 (2) Juni 2012. Hal. : 169-177
Volume :
Tipe Konten :
Tipe Media :
Tipe Carrier :
Akses Elektronik :
Institusi Pemilik : Universitas Indonesia
Lokasi : Perpustakaan Universitas Indonesia, Lantai 4, R. Koleksi Jurnal
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No. Panggil No. Barkod Ketersediaan
JEBI 2:2 (2012) TERSEDIA
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