Aspek pajak penghasilan offshore E-Commerce suatu kajian terhadap perbandingan ketentuan domestik Indonesia-Kanada dan kaitannya dengan tax treaty kedua negara = Income tax Aspects of offshore E-Commerce a comparative Study on the Indonesia-Canada domestic provisions and the relation to the two countries?s tax treaty
| Main Authors: | Ali Yahya, author, Add author: Darussalam, supervisor, Add author: Christine, examiner, Add author: Hadi Susilo, examiner |
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| Format: | Masters Bachelors |
| Terbitan: |
, 2011
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| Subjects: | |
| Online Access: |
https://lib.ui.ac.id/detail?id=20344846 |
Daftar Isi:
- [<b>ABSTRAK</b><br> Tesis ini membahas mengenai langkah-langkah yang telah dilakukan oleh Indonesia dan Kanada dalam membuat peraturan domestik tentang e-commerce. Disamping itu juga membahas tentang hak pemajakan (taxing right) yang dimiliki oleh Indonesia atas kegiatan bisnis yang dilakukan oleh Research In Motion (RIM) sebuah perusahaan Kanada yang melakukan transaksi e-commerce di Indonesia dikaitkan dengan tax treaty antara kedua negara. <hr> Metode penelitian yang digunakan dalam penyelesaian karya akhir ini adalah deskriptif analisis, pertama-tama penulis menguraikan definisi e- commerce, kemudian diuraikan aspek-aspek perpajakan dalam transaksi cross border e-commerce. Dan langkah yang terakhir diuraikan jenis-jenis dan karakteristik transaksi e-commerce. Sedangkan teknik pengumpulan data yang digunakan adalah melalui studi kepustakaan (library research) dengan cara membaca dan mempelajari sejumlah buku literatur, jurnal, paper, tax treaty, UU Perpajakan dan sebagainya. <hr> Hasil penelitian menyarankan agar pihak fiskus sebagai pihak pembuat peraturan, membuat aturan secara komprehensif tentang e-commerce sebagaimana yang telah dilakukan oleh negara Kanada dan memberikan pelatihan dengan pendekatan case law untuk membekali fiskus dalam menganalisa transaksi e- commerce agar hak pemajakan Indonesia atas penghasilan offshore e-commerce tidak hilang. <hr> <b>ABSTRACT</b><br> This thesis discusses about the steps that have been carried out by Indonesia and Canada in making domestic regulation of e-commerce. Besides, it also discusses about the rights of taxation (taxing rights) owned by Indonesia on business activities conducted by Research In Motion (RIM) a Canadian company that conduct e-commerce in Indonesia associated with the two countries?s tax treaty. <hr> The research method used in this thesis is a descriptive analysis, the authors first describe the definitions of e-commerce, later described the tax aspects of cross border transactions of e-commerce. And the last step described the types and characteristics of e-commerce transactions. While data collecting technique used is through literature study (library research) by reading and studying a number of literary books, journals, papers, tax treaty, tax bill etc. <hr> The research results suggest that the tax authorities as the regulator, making comprehensive rules about e-commerce as has been done by the Canadian state and provide training to case law approach to equip the tax authorities in analyzing e-commerce transactions for Indonesian taxing right on offshore e -commerce income is not lost. , This thesis discusses about the steps that have been carried out by Indonesia and Canada in making domestic regulation of e-commerce. Besides, it also discusses about the rights of taxation (taxing rights) owned by Indonesia on business activities conducted by Research In Motion (RIM) a Canadian company that conduct e-commerce in Indonesia associated with the two countries’s tax treaty. The research method used in this thesis is a descriptive analysis, the authors first describe the definitions of e-commerce, later described the tax aspects of cross border transactions of e-commerce. And the last step described the types and characteristics of e-commerce transactions. While data collecting technique used is through literature study (library research) by reading and studying a number of literary books, journals, papers, tax treaty, tax bill etc. The research results suggest that the tax authorities as the regulator, making comprehensive rules about e-commerce as has been done by the Canadian state and provide training to case law approach to equip the tax authorities in analyzing e-commerce transactions for Indonesian taxing right on offshore e -commerce income is not lost. ]