Perencanaan Pajak Penghasilan (PPh) Pasal 26 Atas Transaksi Cross Border Leasing Pengadaan Pesawat di Perusahaan Penerbangan Indonesia = Withholding Income Tax Planning Article 26 for Cross-Border Air craft Leasing Transaction in Indonesian Airlines
Henny;
Danny Septriadi, supervisor; Indrayagus Slamet, examiner; Dwi Martani, examiner
(Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2016)
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Tesis ini membahas salah satu teknik perencanaan pajak atas transaksi sewa lintas batas negara (cross-border leasing), yaitu melalui pendekatan tax treaty dengan negara-negara mitra (menggunakan tax treaty Indonesia-Amerika, Indonesia-Prancis dan Indonesia-Singapura) yang bertujuan mencari tax treaty dengan manfaat terbesar dalam meminimalkan pengenaan PPh Pasal 26 di Indonesia sebagai negara sumber. Metode penelitian adalah kualitatif dengan desain komparatif. Hasil penelitian menunjukkan: terdapat perbedaan karakterisasi objek pajak yaitu sebagai bunga, royalti atau business profit; menyarankan penggunaan tax treaty Indonesia-Prancis sebagai pilihan terbaik dalam skema operating lease; sedangkan dalam skema financial lease, tidak terdapat perbedaan karakterisasi diantara tiga tax treaty tersebut. This thesis describes one of tax planning technique on cross-border leasing transaction through the approach of tax treaty with the countries partner (using tax treaty between Indonesia and America, Indonesia and France and Indonesia-Singapore) that seeks to tax treaty with the greatest benefits in minimizing the imposition of income tax article 26 in Indonesia as a source country. The research method is qualitative comparative design. The results showed: there are differences in the tax characterization of the object that is as interest, royalties or profit business; recommends the use of a tax treaty between Indonesia and France as the best choice in operating lease scheme; whereas in the scheme of financial lease, there is no difference between the three characterization of the tax treaty. |
 T-Henny.pdf :: Unduh
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| 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, 2016 |
| Program Studi : |
| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ind rda |
| Tipe Konten : | text |
| Tipe Media : | computer |
| Tipe Carrier : | online resource |
| Deskripsi Fisik : | xiv, 140 pages : illustration ; appendix |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI |
| No. Panggil | No. Barkod | Ketersediaan |
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| T-pdf | 15-21-202183122 | TERSEDIA |
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| Tidak ada ulasan pada koleksi ini: 20510913 |
