Full Description
| Cataloguing Source | LibUI ind rda |
| Content Type | text (rdacontent) |
| Media Type | unmediated (rdamedia); computer (rdamedia) |
| Carrier Type | volume (rdacarrier); online resource (rdacarrier) |
| Physical Description | xii, 78 pages : illustration ; 30 cm + appendix |
| Concise Text | |
| Holding Institution | Universitas Indonesia |
| Location | Perpustakaan UI, Lantai 3 |
- Availability
- Digital Files: 2
- Review
- Cover
- Abstract
| Call Number | Barcode Number | Availability |
|---|---|---|
| S65830 | 14-17-376527947 | TERSEDIA |
| No review available for this collection: 20445033 |
Abstract
ABSTRAK
Sifat kekayaan intelektual yang unik dan keterbatasan data menjadikan 25% rule sebagai pilihan otoritas pajak di Indonesia dalam menentukan tarif royalti wajar. Penelitian ini bertujuan untuk mengetahui relevansi 25% rule di Indonesia dengan pengujian kuantitatif terhadap perusahaan terbuka di Indonesia dan mencari tahu penggunaannya oleh otoritas pajak di Indonesia melalui pendekatan kualitatif melalui studi putusan pengadilan maupun wawancara para pihak yang juga menggali lebih lanjut dampak yang mungkin terjadi apabila 25% rule digunakan sebagai pengaturan resmi. Berdasarkan penelitian, dapat diketahui bahwa 25% rule sangat relevan di Indonesia sehingga memiliki manfaat untuk dijadikan safe harbor sehingga memberikan kepastian baik bagi Wajib Pajak maupun otoritas pajak.
ABSTRACT
The unique nature of intellectual property and the lack of data, result in using 25% rule by the authorities of Indonesia in determining reasonable royalty rates. This research use quantitative approach on public company to understand the relevance of a 25% rule in Indonesia and to find out its use by the tax authorities in Indonesia through a qualitative approach by studying the court rulings and interviewing the authorized parties. It also explores the impact that may occur if the 25% rule is used as the formal regulation in Indonesia. Based on research, it is known that the 25% rule is highly relevant in Indonesia so it may be used as safe harbor to provide certainty for both the taxpayer and the tax authorities.
Sifat kekayaan intelektual yang unik dan keterbatasan data menjadikan 25% rule sebagai pilihan otoritas pajak di Indonesia dalam menentukan tarif royalti wajar. Penelitian ini bertujuan untuk mengetahui relevansi 25% rule di Indonesia dengan pengujian kuantitatif terhadap perusahaan terbuka di Indonesia dan mencari tahu penggunaannya oleh otoritas pajak di Indonesia melalui pendekatan kualitatif melalui studi putusan pengadilan maupun wawancara para pihak yang juga menggali lebih lanjut dampak yang mungkin terjadi apabila 25% rule digunakan sebagai pengaturan resmi. Berdasarkan penelitian, dapat diketahui bahwa 25% rule sangat relevan di Indonesia sehingga memiliki manfaat untuk dijadikan safe harbor sehingga memberikan kepastian baik bagi Wajib Pajak maupun otoritas pajak.
ABSTRACT
The unique nature of intellectual property and the lack of data, result in using 25% rule by the authorities of Indonesia in determining reasonable royalty rates. This research use quantitative approach on public company to understand the relevance of a 25% rule in Indonesia and to find out its use by the tax authorities in Indonesia through a qualitative approach by studying the court rulings and interviewing the authorized parties. It also explores the impact that may occur if the 25% rule is used as the formal regulation in Indonesia. Based on research, it is known that the 25% rule is highly relevant in Indonesia so it may be used as safe harbor to provide certainty for both the taxpayer and the tax authorities.