Pengenaan PPH Atas Perusahaan Bentuk Usaha Tetap Dalam Berivestasi Berdasarkan Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan

Agnes, Sri (2019) Pengenaan PPH Atas Perusahaan Bentuk Usaha Tetap Dalam Berivestasi Berdasarkan Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan. Masters thesis, Universitas Islam Riau.

Text 151020176.pdf - Submitted Version Download (6MB)

Abstract

A holding company that wishes to carry out its business activities in another country such as Indonesia can be done by establishing a company with an Indonesian legal entity (a Limited Liability Company) or may not go through a limited liability company. Establishing a branch company or representative office in another country with a Limited Liability Company, the tax status is the same as ordinary corporate taxpayers like other companies in Indonesia. Meanwhile, if the establishment of a foreign representative office is not an Indonesian legal entity, it will give rise to companies with Permanent Establishments (BUT) in Indonesia, whose tax obligations are regulated in Law Number 36 of 2008 concerning Income Taxes. From the background above, the authors formulated the main problem namely: First, How is the Regulation of Companies with Permanent Establishments in Law Number 36 Year 2008 regarding Income Taxes? Second, how is the arrangement of the company with permanent establishment in Law Number 25 of 2007 concerning Investment ?. The purpose of this study is for Research Purposes To Know the Regulations of Companies with Permanent Establishments in Act Number 36 of 2008 concerning Income Taxes and Act Number 25 of 2007 concerning Investment. This type of research used in writing this research is Normative legal research, that is by studying the position of permanent establishment in investment in Indonesia then comparing whether the applied law is in accordance with legal theories and legislation. While the nature of this research is descriptive. Conclusions drawn in research inductively that is drawing conclusions from special things to the general. From the results of the study it can be concluded that the Company Regulation with Permanent Establishment in Law Number 36 Year 2008 concerning Income Taxes. This has been regulated in article 2 paragraph 5 which states that the permanent establishment is the form of business used by individuals who do not reside in Indonesia, individuals who are in Indonesia for no more than one hundred eighty-three days within a period of twelve months, and carrying out business activities in Indonesia conducting business or conducting activities in Indonesia. Company Regulations with a Permanent Establishment in Law Number 25 of 2007 concerning Investment.

Actions (login required)

View Item