Analisis penerapan ketentuan tie breaker rule dalam perjanjian penghindaran pajak berganda antara Indonesia dengan Australia : studi atas penentuan status domisili MR X di Indonesia = Analysis of the application of the provisions tie breaker rule in tax treaty between Indonesia and Australia study for the determination of residency status MR X in Indonesia
Fajar Muhammad Arrofi;
Wisamodro Jati, supervisor; Iman Santoso, examiner; Lina Miftahul Jannah, examiner; Muhammad Nugroho Kresna Saputra, examiner
([Publisher not identified]
, 2014)
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[ABSTRAKPenelitian menganalisis penerapan ketentuan tie breaker rule yang terdapat pada Perjanjian Penghindaran Pajak Berganda antara Indonesia dengan Australia atas penentuan status domisili pekerja asing di Indonesia dan permasalahan dalam pelaksanaannya dengan mengambil studi kasus pada Mr. X. Mr. X adalah pekerja asing di Indonesia yang berasal dari Australia yang berdasarkan hukum pajak domestik di Indonesia dan Australia mempunyai status domisili di kedua negara. Pengumpulan data melalui wawancara mendalam dan studi kepustakaan. Kerangka teori yang digunakan antara lain pajak internasional, yurisdiksi pemajakan, domisili fiskal, penghindaran pajak berganda internasional, perjanjian penghindaran pajak berganda, dan pembagian hak pemajakan. Hasil penelitian menunjukkan bahwa penerapan ketentuan tie breaker rule belum dapat memecahkan masalah status domisili ganda pada Mr. X. Solusi yang dilakukan dengan memberikan kredit pajak luar negeri belum tepat karena seharusnya status domisili dapat ditentukan dengan mutual aggeement procedure. Peraturan pelaksanaan mengenai tie breaker rule harus dibuat agar lebih jelas. ABSTRACT;The research analyzes the application of the provisions tie breaker rule in taxtreaty between Indonesia and Australia for the determination of resident of foreignworkers in Indonesia by taking case study on Mr. X. Mr. X is foreign worker inIndonesia from Australia and based on domestic tax laws in Indonesia andAustralia have resident status in both countries. Collecting data through in-depthinterviews and literature study. Framework theory used are international taxation,tax jurisdiction,tax treaty, and division of right to tax. The result of the researchare application of provisions tie breaker rule has not solved problems doublestatus domicile on Mr. X. Solutions that done by giving a tax credit has not beenright because status domicile can be determined with mutual aggreementprocedure. Regulations of tie breaker rule implementation should be made tomake it more clear, The research analyzes the application of the provisions tie breaker rule in taxtreaty between Indonesia and Australia for the determination of resident of foreignworkers in Indonesia by taking case study on Mr. X. Mr. X is foreign worker inIndonesia from Australia and based on domestic tax laws in Indonesia andAustralia have resident status in both countries. Collecting data through in-depthinterviews and literature study. Framework theory used are international taxation,tax jurisdiction,tax treaty, and division of right to tax. The result of the researchare application of provisions tie breaker rule has not solved problems doublestatus domicile on Mr. X. Solutions that done by giving a tax credit has not beenright because status domicile can be determined with mutual aggreementprocedure. Regulations of tie breaker rule implementation should be made tomake it more clear] |
 S-Fajar Muhammad Arrofi.pdf :: Unduh
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| No. Panggil : | S-Pdf |
| Entri utama-Nama orang : | |
| Entri tambahan-Nama orang : | |
| Entri tambahan-Nama badan : | |
| Subjek : | |
| Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2014 |
| Program Studi : |
| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ind rda |
| Tipe Konten : | text |
| Tipe Media : | computer |
| Tipe Carrier : | online resource |
| Deskripsi Fisik : | xv, 90 pages : illustration ; 28 cm + appendix |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
| No. Panggil | No. Barkod | Ketersediaan |
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| S-Pdf | 14-18-693135459 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20387230 |
