Analisis penggunaan 25% rule transaksi pembayaran royalti atas hak penggunaan kekayaan intelektual antara perusahaan Indonesia dengan perusahaan terafiliasi oleh otoritas pajak di Indonesia = Analysis of use of 25% rule royalty payment transaction on use of intellectual property right between Indonesian company and its affiliated company by the tax authority of Indonesia
Kardo Eliezer;
Christine, supervisor; Dini Marina, examiner; Tidajoh, Bernard E., examiner
([Publisher not identified]
, 2017)
|
|
ABSTRAK Sifat kekayaan intelektual yang unik dan keterbatasan data menjadikan 25% rulesebagai pilihan otoritas pajak di Indonesia dalam menentukan tarif royalti wajar.Penelitian ini bertujuan untuk mengetahui relevansi 25% rule di Indonesia denganpengujian kuantitatif terhadap perusahaan terbuka di Indonesia dan mencari tahupenggunaannya oleh otoritas pajak di Indonesia melalui pendekatan kualitatifmelalui studi putusan pengadilan maupun wawancara para pihak yang jugamenggali lebih lanjut dampak yang mungkin terjadi apabila 25% rule digunakansebagai pengaturan resmi. Berdasarkan penelitian, dapat diketahui bahwa 25%rule sangat relevan di Indonesia sehingga memiliki manfaat untuk dijadikan safeharbor sehingga memberikan kepastian baik bagi Wajib Pajak maupun otoritaspajak. 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. Thisresearch use quantitative approach on public company to understand the relevanceof a 25% rule in Indonesia and to find out its use by the tax authorities inIndonesia through a qualitative approach by studying the court rulings andinterviewing the authorized parties. It also explores the impact that may occur ifthe 25% rule is used as the formal regulation in Indonesia. Based on research, it isknown that the 25% rule is highly relevant in Indonesia so it may be used as safeharbor to provide certainty for both the taxpayer and the tax authorities. |
 S65830-Kardo Eliezer, FEB UI, 2017.pdf :: Unduh S65830-Kardo Eliezer, FEB UI, 2017.pdf :: Unduh
|
| No. Panggil : | S65830 |
| Entri utama-Nama orang : | |
| Entri tambahan-Nama orang : | |
| Entri tambahan-Nama badan : | |
| Subjek : | |
| Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2017 |
| Program Studi : |
| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ind rda |
| Tipe Konten : | text |
| Tipe Media : | unmediated ; computer |
| Tipe Carrier : | volume ; online resource |
| Deskripsi Fisik : | xii, 78 pages : illustration ; 30 cm + appendix |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| S65830 | 14-17-376527947 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20445033 |
