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"Legal aspects in combating terrorism in Indonesia; collection of articles"

"Selama dua dekade terakhir, internet telah menjadi media dalam melakukan kegiatan transaksi ekonomi atau disebut e-commerce. Pelaku ecommerce terdiri dari dalam negeri dan asing. Pelaku e-commerce asing juga tidak terlepas dari kewajiban perpajakan di Indonesia. Keberadaan Permanent Establishment di negara sumber menjadi hal yang sangat penting dalam pemajakan penghasilan para pelaku usaha e-commerce asing. Terdapat kesulitan didalam penentuan Permanent Establishment di era digital ekonomi. Rencana Aksi 1 BEPS masih mengakui Physical Presence sebagai dasar Permanent Establishment. India telah menerapkan Equalisation Levy sebagai wujud rekomendasi Rencana Aksi 1 BEPS. Indonesia dengan melakukan pengujian dapat mengadopsi salah satu opsi model pemajakan e-commerce.

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Over the last two decades, the internet has become a medium in conducting economic transaction activities or called e-commerce. The perpetrator of ecommerce consists of domestic and foreign. Foreign e-commerce actors are also not free from taxation obligations in Indonesia. The existence of Permanent Establishment in the source country has become very important in taxing the income of foreign e-commerce business actors. There are difficulties in determining Permanent Establishment in the digital economy era. Action Plan 1 BEPS still recognizes Physical Presence as the basis of Permanent Establishment. India has applied Equalisation Levy as a form of recommendation of Action Plan 1 BEPS. Indonesia by conducting the test can adopt one of the options of the ecommerce tax model."

"Penelitian ini menggunakan pendekatan kualitatif. Data dikumpulkan melalui wawancara mendalam terhadap key informant.Penelitian ini menghasilkan tiga hasil penelitian. Pertama, terdapat beberapa kelemahan pada CFC rules Indonesia antara lain terbatasnya definisi kontrol, tidak adanya definisi low tax juridiction, tidak terdapat ketentuan penghitungan besar dividen. Kedua, terdapat beberapa perbedaan ketentuan CFC Indonesia dengan Tiongkok antara lain tentang definisi kontrol, definisi low tax juridiction, pengecualian penerapan CFC rules. Ketiga, terdapat beberapa rekomendasi OECD yang dapat dilakukan pertimbangan adopsi antara lain perluasan definisi kontrol, pembuatan ketentuan tentang low tax juridiction dan penghitungan atribusi CFC berdasarkan persentase dan periode kepemilikan.

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This research uses qualitative approach. Data were collected through in depth interviews of key informants. This study yields three research results. First, there are some weaknesses in CFC rules of Indonesia such as limited definition of control, there is no definition of low tax juridiction, there is no provision of large dividend calculation. Secondly, there are some differences between CFC rules in Indonesia and Tiongkok such as definition of control, definition of low tax juridiction, exemption of CFC rules implementation. Third, there are some OECD recommendations that can be taken into consideration of adoption such as the expansion of the definition of control, the preparation of low tax juridiction and the calculation of CFC attribution based on the percentage and period of ownership."