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UI - Tesis Membership :: Kembali

Analisis pemberlakuan per-24/PJ/2010 tentang perubahan per 61/PJ/2009 terhadap persyaratan administrasi dalam pemanfaatan tax treaty di Indonesia (suatu tinjauan untuk meningkatkan kepastian hukum memenuhi rasa keadilan dan mencegah double taxation dan = Analysis of the impact of the imposition of regulation per 24 pj 2010 regarding amendment per 61 pj 2009 on the administrative requirements to get the benefit of tax treaty in indonesia a review for improving legal certainty fulfilling the sense of fair

Lousia Hariet Ngion; Darussalam, supervisor; Christine, examiner; Rachmanto Surachmat, examiner (Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014)

 Abstrak

[ABSTRAK
Tesis ini menganalisis dampak PER-24/PJ/2010 terhadap kepastian hukum dan
apakah persyaratan administrasi PER-24/PJ/2010 ini telah memenuhi rasa
keadilan dan didasari ?good faith? sesuai pasal 31 ayat 1 Vienna Convention on
the Law of Tax Treaties (VCLT) dan OECD Model. Hasilnya PER-24/PJ/2010
memberikan panduan administratif pemanfaatan Persetujuan Penghindaran Pajak
Berganda di Indonesia, namun persyaratan administratif yang diatur di dalamnya
dapat menghalangi pemanfaatan tax treaty oleh Wajib Pajak Luar Negeri di
Indonesia sehingga ?good faith? dalam pasal 31 VCLT tidak dapat terpenuhi.
Proses pengadaan Surat Keterangan Domisili (SKD) memakan waktu karena
berhubungan dengan otoritas pajak negara lain. PER-24/PJ/2010 hendaknya
direvisi dengan menambahkan sanksi administrasi bagi yang tidak melampirkan
SKD sesuai batas waktu yang dipersyaratkan.

ABSTRACT,br>
This thesis analyzes the impact of Regulation No. PER-24/PJ/2010 on the legal
certainty and services to tax payers and whether or not the administrative
requirements of PER-24/PJ/2010 have fulfilled the principles of legal certainty,
fulfilling the sense of fairness and are based on ?good faith? pursuant to article 31
of Vienna Convention on the Law of Tax Treaties (VCLT) and OECD Model.
The result are PER-24/PJ/2010 provides an administrative guideline to the
utilization of Tax Treaty in Indonesia. However, the administrative requirements
of PER-24/PJ/2010 may hamper the utilization of tax treaty by foreign tax payers
in Indonesia, so that the definition of ?good faith? as referred to in article 31
VCLT cannot be fulfilled. The process of procurement of Certificate of Domicile
(COD) takes time since it relates with taxation authorities of other countries. PER-
24/PJ/2010 should be revised by adding administrative penalty for those that fail
to attach COD according to the time limit as required;This thesis analyzes the impact of Regulation No. PER-24/PJ/2010 on the legal
certainty and services to tax payers and whether or not the administrative
requirements of PER-24/PJ/2010 have fulfilled the principles of legal certainty,
fulfilling the sense of fairness and are based on ?good faith? pursuant to article 31
of Vienna Convention on the Law of Tax Treaties (VCLT) and OECD Model.
The result are PER-24/PJ/2010 provides an administrative guideline to the
utilization of Tax Treaty in Indonesia. However, the administrative requirements
of PER-24/PJ/2010 may hamper the utilization of tax treaty by foreign tax payers
in Indonesia, so that the definition of ?good faith? as referred to in article 31
VCLT cannot be fulfilled. The process of procurement of Certificate of Domicile
(COD) takes time since it relates with taxation authorities of other countries. PER-
24/PJ/2010 should be revised by adding administrative penalty for those that fail
to attach COD according to the time limit as required;This thesis analyzes the impact of Regulation No. PER-24/PJ/2010 on the legal
certainty and services to tax payers and whether or not the administrative
requirements of PER-24/PJ/2010 have fulfilled the principles of legal certainty,
fulfilling the sense of fairness and are based on “good faith” pursuant to article 31
of Vienna Convention on the Law of Tax Treaties (VCLT) and OECD Model.
The result are PER-24/PJ/2010 provides an administrative guideline to the
utilization of Tax Treaty in Indonesia. However, the administrative requirements
of PER-24/PJ/2010 may hamper the utilization of tax treaty by foreign tax payers
in Indonesia, so that the definition of “good faith” as referred to in article 31
VCLT cannot be fulfilled. The process of procurement of Certificate of Domicile
(COD) takes time since it relates with taxation authorities of other countries. PER-
24/PJ/2010 should be revised by adding administrative penalty for those that fail
to attach COD according to the time limit as required, This thesis analyzes the impact of Regulation No. PER-24/PJ/2010 on the legal
certainty and services to tax payers and whether or not the administrative
requirements of PER-24/PJ/2010 have fulfilled the principles of legal certainty,
fulfilling the sense of fairness and are based on “good faith” pursuant to article 31
of Vienna Convention on the Law of Tax Treaties (VCLT) and OECD Model.
The result are PER-24/PJ/2010 provides an administrative guideline to the
utilization of Tax Treaty in Indonesia. However, the administrative requirements
of PER-24/PJ/2010 may hamper the utilization of tax treaty by foreign tax payers
in Indonesia, so that the definition of “good faith” as referred to in article 31
VCLT cannot be fulfilled. The process of procurement of Certificate of Domicile
(COD) takes time since it relates with taxation authorities of other countries. PER-
24/PJ/2010 should be revised by adding administrative penalty for those that fail
to attach COD according to the time limit as required]

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 Metadata

No. Panggil : T-Pdf
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Subjek :
Penerbitan : Jakarta: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
Program Studi :
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Deskripsi Fisik : xii, 76 pages : illustration ; 28 cm + appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
T-Pdf 15-17-452015126 TERSEDIA
Ulasan:
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