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Analysis on the vat-only registration of non-resident traders in relation to supply chain activities

by Iman Santoso ([Publisher not identified] , 2011)

 Abstrak

This paper analyses the possibility of implementing a VAT-non-PE (hereinafter referred as ?VAT-only?) registration under the prevailing Indonesian Tax Laws to accomodate changes in the global business models. The research methodology used is a literature research, particularly those detailing VAT practices in ASEAN countries in dealing nonresident entities to apply for a VAT-only registration under certain circumstances. In-depth interview with capable fiscal scholars and tax practitioners were also carried out aimed at providing suggestions on how VAT-only registration for nonresident traders could be implemented so as to enhance a favorable climate for supply chain activities in Indonesia. In addition, a secondary data collection is also conducted to support the suggestions of introducing a VAT-only registration in this jurisdiction in respect of nonresidents due to the following reasons: (i) it technically does not breach the prevailing tax law; and (ii) it may encourage more supply chain activities by nonresidents in Indonesia in order to further developing the national economy.

 Metadata

No. Panggil : Pdf
Entri utama-Nama orang :
Subjek :
Penerbitan : [Place of publication not identified]: [Publisher not identified], 2011
Sumber Pengatalogan : LibUI eng rda
ISSN :
Majalah/Jurnal : Jurnal Bisnis dan Birokrasi
Volume : Vol 18, No 3 September 2011
Tipe Konten : text (rdacontentt)
Tipe Media : computer
Tipe Carrier : online resource
Akses Elektronik : http://journal.ui.ac.id/index.php/jbb/article/view/1326
Institusi Pemilik : Universitas Indonesia
Lokasi :
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
Pdf 03-17-650842666 TERSEDIA
Ulasan:
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