UI - Skripsi (Open) :: Kembali

UI - Skripsi (Open) :: Kembali

Analisis penerapan ketentuan pertukaran informasi untuk tujuan perpajakan berdasarkan panduan manual Model OECD = Analysis of application of exchange of information for tax purpose

Faris Nur Hakim; Milla Sepliana Setyowati, supervisor; Inayati, examiner ([Publisher not identified] , 2012)

 Abstrak

[ABSTRAK
Tujuan dari Persetujuan Pengenaan Pajak Berganda (P3B) adalah menghindari
pengenaan pajak berganda dan mencegah penghindaran pajak. Salah satu cara untuk mencegah
penghindaran pajak adalah dengan cara melakukan pertukaran informasi antara dua negara
yang terlibat. Pertukaran informasi merupakan fasilitas yang terdapat dalam P3B. Organization
for Economic Cooperation and Development (OECD) memandang bahwa pertukaran informasi
menawarkan suatu kerangka legal untuk kerjasama antar negara tanpa harus melanggar hak
negara lain maupun wajib pajak. Pertukaran informasi ini menjadi alat yang sangat efektif bagi
administrasi suatu negara. Sejak 2006 OECD membuat suatu panduan manual yang dapat
digunakan oleh setiap negara untuk melakukan pertukaran informasi. Indonesia sebagai salah
satu negara yang berada di lingkungan globalisasi ekonomi dunia perlu meningkatkan
pemanfaatan fasilitas klausul pertukaran informasi dalam P3B dengan negara treaty partnernya.
Metode penelitian yang digunakan dalam penelitian karya akhir ini adalah deskriptif
dengan teknik pengumpulan data dari studi kepustakaan serta wawancara. Pendekatan
penelitian yang digunakan dalam skripsi ini adalah kualitatif.

ABSTRACT
The goal of the tax treaty are to avoid double taxation and prevent tax avoidance and tax
evasion. One way to prevent this by uses exchange of information between the two countries
involved. Exchange of information is one of facility in tax treaty. The OECD considers that the
exchange of information offers a legitimate framework for cooperation between countries
without having to violate the rights of other countries as well as taxpayers. This information
exchange becomes a very effective tool for administration taxation of a nation. Since 2006 The
OECD make a manual guidelines that can be used by each competent authority to do exchange
of information. Indonesia as one of the countries that are in the circle of economic globalization
of the world needs to boost usage of facilities the exchange of information clause in the treaty
country P3B with his partner. The research method used in the writing of this thesis is
description with data collection techniques of literary study and study-related interviews. The
research approach used in this thesis is qualitative., The goal of the tax treaty are to avoid double taxation and prevent tax avoidance and tax
evasion. One way to prevent this by uses exchange of information between the two countries
involved. Exchange of information is one of facility in tax treaty. The OECD considers that the
exchange of information offers a legitimate framework for cooperation between countries
without having to violate the rights of other countries as well as taxpayers. This information
exchange becomes a very effective tool for administration taxation of a nation. Since 2006 The
OECD make a manual guidelines that can be used by each competent authority to do exchange
of information. Indonesia as one of the countries that are in the circle of economic globalization
of the world needs to boost usage of facilities the exchange of information clause in the treaty
country P3B with his partner. The research method used in the writing of this thesis is
description with data collection techniques of literary study and study-related interviews. The
research approach used in this thesis is qualitative.]

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No. Panggil : S-Pdf
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Subjek :
Penerbitan : [Place of publication not identified]: [Publisher not identified], 2012
Program Studi :
Kode Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Deskripsi Fisik : xiv, 146 pages : illustration ; 30 cm
Catatan Bibliografi : pages 105- 107
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, Lantai 3
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No. Panggil No. Barkod Ketersediaan
S-Pdf 14-17-293919109 TERSEDIA
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