Analisis Perlakuan Branch Profit Tax atas Bentuk Usaha Tetap Perusahaan Pelayaran Luar Negeri

JURNAL AKUNTANSI DAN PAJAK

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Field Value
 
Title Analisis Perlakuan Branch Profit Tax atas Bentuk Usaha Tetap Perusahaan Pelayaran Luar Negeri
 
Creator Silalahi, Andy Famela
-, Yohanes
 
Subject Branch Profit Tax; Permanent Establishment of Shipping Company; Tax Interpretation
Taxation
 
Description This study aims to analyze the interpretation of Branch Profit Tax (BPT) according to Directorate General of Taxes (DJP) and permanent establishment (PE) of shipping company, as well as to provide input to settle this differences in interpretation by making confirmation letter or changing the regulation. The PE studied is the Singapore PE because there were differences in interpretation of the Minister of Finance Decree (KMK) number 417/KMK.04/1996 regarding BPT between the PE and DJP. This study uses The Theory of Legal Interpretation and the concept of legal interpretation. The research approach used is qualitative with case study. Data collection techniques used are interviews and documentation. The analysis technique uses descriptive, content, and thematic analysis techniques. The results show that BUT X used a systematic or logical interpretation and interpreted the income tax rate of 2.64% in KMK number 417/KMK.04/1996 includes BPT, while DGP used grammatical interpretation and interpreted the income tax rate of 2.64% in the KMK does not include BPT. The input given is to change the KMK number 417/KMK.04/1996 so that there are no differences in interpretation in the future and the KMK can be used for the PE of shipping companies from all partner countries.
 
Publisher ITB AAS INDONESIA
 
Contributor
 
Date 2021-01-18
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1525
10.29040/jap.v21i02.1525
 
Source Jurnal Akuntansi dan Pajak; Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1525/pdf
 
Rights Copyright (c) 2021 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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