Evaluasi Kewajiban Badan Penyehatan Perbankan Nasional Sebagai Pemotong Pajak Penghasilan Pasal 26

Gustiawan, Willson (2010) Evaluasi Kewajiban Badan Penyehatan Perbankan Nasional Sebagai Pemotong Pajak Penghasilan Pasal 26. JURNAL AKUNTANSI & MANAJEMEN, 5 (2). pp. 38-47. ISSN 1858-3687

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Abstract

The economic crisis in 1997/1998 led to the fall of Indonesia's economy, including banking. The Indonesia Bank Restructuring Agency (IBRA) was established as an institution that served bank restructuring. IBRA delt with a lot of foreign parties which arise income tax Article 26 withholding obligations. This research was carried out on IBRA income tax withholding obligations of Article 26 from March 1999 to February 2004 period. Research method used is descriptive with the primary and secondary data. Based on research, we find that IBRA has made income tax withholding obligations of Article 26 in accordance with applicable regulations. The rate used is 20% and tariffs in accordance with tax treaty (P3B). The dominant type of transa~on is consulting services (99%). The ful~llment of these obligations has also been examined by KPP without discrepancy. Research results suggest that in dealing with overseas parties, taxation aspect should be clearly specified in the agreement, communication with the tax office should be maintained, the govemment is expected to issue rules that are more detailed and clear about Income Tax Article 26, and we hope there will be another study on the IBRA.

Item Type:Article
Subjects:C Social Sciences > CD Industries. Land use. Labor > CD1 Management. Industrial Management
Divisions:Jurusan Administrasi Niaga > Prog.Studi Administrasi Bisnis-D3 > Jurnal/Karya Ilmiah
ID Code:393
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:28 Oct 2016 09:20
Last Modified:08 Nov 2016 13:50

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