Studi perkembangan kebijakan beneficial owner Indonesia dibanding OECD model dan implikasinya pada P3B Indonesia-Belanda = Study on the development of Indonesia's beneficial owner policy compared to oecd model and it's implication on Indonesia-Netherland P3B renegotiation
Makkie Nur Arbiansyah;
Gunadi, supervisor; Haula Rosdiana, 1971-, examiner; Milla Sepliana Setyowati, examiner; Achmad Lutfi, promotor
([Publisher not identified]
, 2017)
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ABSTRAK Permasalahan sengketa pajak internasional yang berhubungan denganmengaplikasikan tax treaty Pasal dividen, bunga, dan royalti sebagian besardikarenakan perbedaan interpretasi terkait istilah beneficial owner. Konsepbeneficial owner diperkenalkan pertama kali dalam tax treaty OECD Model revisitahun 1977. Berdasarkan latar belakang permasalahaan, peneliti inginmenganalisa konsep beneficial owner dalam tax treaty OECD Model. Penjabaranpermasalahan akan disusun dalam bentuk pertanyaan (1) Bagaimanaperkembangan konsep beneficial owner dalam OECD Model dan Apakahkebijakan mengenai beneficial owner di Indonesia telah sesuai dengan kondisiOECD Model? (2) Apakah kebijakan tentang Beneficial Owner di Indonesia telahberubah dan implikasinya terhadap P3B Indonesia sejak tahun 2015? (3)Bagaimana upaya yang dilakukan oleh otoritas pajak di Indonesia dalammenangani adanya sengketa yang berhubungan dengan beneficial owner?Penelitian ini memiliki beberapa tujuan atas konsep beneficial ownerdalam tax treaty OECD Model. (1) Memahami perkembangan konsep beneficialowner dalam OECD Model.(2) Menjelaskan dan menganalisa kebijakan beneficialowner di Indonesia sudah sesuai dengan kebijakan beneficial owner dalam OECDModel. (3) Mengetahui dan menganilisis upaya-upaya yang dilakukan otoritaspajak di Indonesia dalam menangani permasalahan yang terjadi berhubungandengan beneficial owner. Penelitian dilakukan dengan cara studi kepustakaan dandidukung dengan beberapa wawancara sebagai penambah pengetahuan terhadappermasalahan yang sedang diteliti. Hasil penelitian menunjukan PemerintahIndonesia perlu merevisi beberapa poin kebijakan beneficial owner di Indonesiasesuai OECD Commentary seperti yang tercantum dalam renegosiasi P3BIndonesia-Belanda tahun 2015 ABSTRACT Issues of international tax disputes relating to applying tax treaty Articledividends, interest, and royalties are largely due to different interpretations relatedto the terms beneficial owner. The concept of a beneficial owner was firstintroduced in the OECD Model's revised 1977 tax treaty. Based on thebackground of the problem, the researcher wanted to analyze the concept ofbeneficial owner in the OECD Model tax treaty. The translation of the problemwill be formulated in the form of questions (1) How is the development ofbeneficial owner concept in OECD Model and Is the policy of beneficial owner inIndonesia in accordance with OECD Model condition? (2) Has the policy onBeneficial Owners in Indonesia changed and its implications for P3B Indonesiasince 2015? (3) How is the effort made by the tax authorities in Indonesia tohandle any dispute related to the beneficial owner?This research has several purposes for the concept of beneficial owner inOECD Model tax treaty. (1) Understanding the development of beneficial ownerconcept in OECD Model (2) Explaining and analyzing beneficial owner policy inIndonesia is in accordance with beneficial owner policy in OECD Model. (3) Toknow and analyze the efforts made by the tax authorities in Indonesia in handlingthe problems that occur related to the beneficial owner. The research wasconducted by library study and supported by several interviews as an addition ofknowledge to the problem under study. The results show that the Government ofIndonesia needs to revise some beneficial owner policy points in Indonesia underthe OECD Commentary as stated in the renegotiation of the Indonesia-Netherlands P3B in 2015 |
 T48298-Makkie Nur Arbiansyah.pdf :: Unduh
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| No. Panggil : | T48298 |
| 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 : | xiv, 114 pages : illustration ; 30 cm + appendix |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| T48298 | 15-17-224497740 | TERSEDIA |
| Ulasan: |
| Tidak ada ulasan pada koleksi ini: 20454552 |
