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"Permanent Establishment in Indonesian Taxation System is very unique. Indonesian taxation regulation uses two perspectives for relationship between permanent establishment and their head office. In some transaction they are one entity, but in other transaction they can be two entities. Because of that, it is still confusing for both the tax payer and tax investigator to understand the transaction between head office and permanent establishment. One of the problems is when the transaction is about determining the basis value of depreciation on transfer capital asset form head office to permanent establishment. Because in Indonesian taxation regulation it is still not clear about the treatment of depreciation for permanent establishment.The approach used in this research is qualitative approach. The goal is to try to find an understanding to determine the basis value of depreciation on transfer capital asset from head office to permanent establishment. The research type is descriptive because the writer tries to give a detail description in determining basis value of depreciation on transfer capital asset from head office to permanent establishment. The data collection technique used in this research is by reading the literature which focuses on the research, observation, and interview. The interview was done with tax government institution, and tax expert.The result of this research is there are two alternatives to be the basis value of depreciation on transfer capital asset from head office to permanent establishment. They are tax value and fair market value. Both of them can be uses because for this transaction it is still not have the clear regulation. Based on theory it is uses tax value, but in international taxation it is uses fair market value because the relationship between the head office and the permanent establishment like if it were a distinct and separate enterprise."

"Skripsi ini membahas tentang analisis penentuan penatapan kegiatan Bentuk Usaha Tetap atas Agen yang tidak Bebas pada Undang-Undang Pajak Penghasilan. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Permasalahan yang diangkat dalam skripsi ini adalah bagaimana penetapan kegiatan atas Agen yang tidak bebas sebagai Bentuk Usaha Tetap serta menentukan alat uji yang digunakan untuk penetapan tersebut.Hasil penelitian menunjukkan bahwa penentuan yang ditetapkan dalam Undang-Undang Pajak Penghasilan menggunakan alat uji yang masih bersifat primer atau dasar yakni tempat tetap dan keterikatan dalam penentuannya seperti disebutkan dalam memori penjelasan Pasal 2(5) huruf n, penentuan dalam memori tersebut memasukkan pua ketrikatan sebagai alat uji namun alat uji tersebut tidak cukup guna menyikapi perubahan aktivitas usaha yang bersifat dinamis, sehingga membawa konsekuensi perubahan dalam Undang-Undang Pajak

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In International transaction nowadays that use by foreign enterprises make tax consequences, main criterion wether a source country can have power to tax for the profit that the enterprise earn from the source is, if the source country can prove that the foreign enterprise when running their own business using a permanent establishment in there. A clear tax policy that the government have made will help the tax authority to consitute it. Now a basic rule for permanent establishment that using a fixed base test are going to change and replace by a person as a subtitute the place test. A dynamic change have been take by countries to adjust a basic rule to a specific rule is called an agency clause. By using an agency clause the source country have already to make effort to face the situation hopefully.

The result from this research is that tax law contains rules which consisted of main part and explanation. Constriction and expansion of the subject matter can not be done in explanation. But, the condition in explanation of income tax law Sec. 2 (5) (n) about a dependent agent, especially about the the tools that used for determined a dependent agent as a permanent establishment. Determination of dependent agent which is include as a permanent establishment using the regulation mentioned in explanation. The condition fulfilled by a fixed base test and dependency test to constitute a dependent agent as a permanent establishment."

"Tujuan dari pembuatan laporan ini adalah untuk menjelaskan mengenai proses rekonsiliasi penyusutan fiskal aset tetap pada PT. T. Rekonsiliasi penyusutan fiskal ini penting untuk dilakukan terkait perhitungan koreksi fiskal pada pelaporan pajak tahunan perusahaan. Laporan ini berisikan proses-proses yang dilalui dalam melakukan rekonsiliasi penyusutan fiskal aset tetap, beserta temuan-temuan menarik dalam proses rekonsiliasi terkait konsep akuntansi dan peraturan perpajakan yang berlaku di Indonesia.

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The objective of this report is to describe the process of reconciliation tax depreciation of fixed assets at PT. T. Reconciliation of tax depreciation is important to do calculations related to fiscal correction at the company's annual tax reporting. This report is about the processes followed in reconciling tax depreciation of fixed assets, along with the interesting findings of the reconciliation process and the related concepts of accounting and tax laws in force in Indonesia."

"Perhitungan branch profit tax (BPT) untuk BUT Usaha Jasa Konstruksi dilakukan berdasarkan pembukuan yang sudah dikoreksi fiskal. Terdapat ambiguitas di dalam pelaksanaan perhitungan dasar pengenaan branch profit tax tersebut. Penelitian ini menggunakan pendekatan kualitatif. Penelitian ini bertujuan untuk menganalisis dasar pengenaan branch profit tax BUT usaha jasa konstruksi ditinjau dari asas certainty. Penelitian ini juga melakukan analisis di dalam penerapan dasar penganaan branch profit tax pada BUT X. Hasil dari penelitian ini menyimpulkan bahwa kepastian hukum atas kepastian subjek dan objek telah terpenuhi dalam pengenaan branch profit tax BUT usaha jasa konstruksi. Namun kepastian hukum dalam dasar pengenaan branch profit tax BUT usaha jasa konstruksi masih belum terpenuhi karena menimbulkan ambiguitas. Diperlukan aturan khusus dan aturan pelaksanaan perhitungan branch profit tax terhadap BUT usaha jasa konstruksi.

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Branch profit tax (BPT) calculation on construction service permanent establishment should be calculated based on accounting method and fiscal correction. There is an issue of ambiguity in implementation of branch profit tax base for construction service permanent establishment. This research use qualitative approach. This research aims to analyze branch profit tax base onconstruction service permanent establishment in tems of certeinty principle. This research also analyze implementation of branch profit tax base on BUT X. The result of this research shows that certainty principle has been fulfilled on tax subjct and tax object. However, the policy has not fulfilled the certainty principle in implementation of branch profit tax base. The government should regulate special policy or implementation instruction to impelementate branch profit tax calculation on construction service permanent establishment."

"Penelitian ini mengkaji proses penyitaan aset penanggung pajak Wajib Pajak Bentuk Usaha Tetap (BUT). BUT, meskipun berbasis di luar negeri, dikenakan pajak di Indonesia dengan karakteristik dan kompleksitas tersendiri terkait kepemilikan aset. Penelitian menggunakan metode analisis deskriptif dengan pendekatan kualitatif. Data diperoleh melalui indepth interview dengan Jurusita Pajak. Analisis membandingkan penerapan pada objek penelitian dengan panduan internasional, yaitu OECD Guidelines – Fighting Tax Crime, The 10 Principles (2021) dan FATF Guidance – Transparency and Beneficial Ownership (2023). Hasil penelitian menunjukkan bahwa penyitaan aset penanggung pajak BUT di Indonesia belum optimal. Meskipun beberapa aspek menunjukkan kinerja baik, masih ada kekurangan dalam pemenuhan aspek lainnya. Tantangan utama mencakup keterbatasan akses informasi aset serta kesulitan membuktikan keterkaitan aset dengan penanggung pajak dan BUT. Penelitian merekomendasikan peningkatan kerja sama antar lembaga dan pemanfaatan teknologi informasi yang lebih baik untuk mendukung kelancaran penyitaan aset. Implementasi rekomendasi ini diharapkan dapat meningkatkan efektivitas penyitaan aset dan penagihan pajak pada BUT, sehingga membantu optimalisasi penerimaan negara dari sektor perpajakan.

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This study examines the asset seizure process for taxpayers under the Permanent Establishment (PE) category. A PE, subject to taxation in Indonesia despite being based abroad, has unique characteristics and complexities regarding asset ownership. The research employs a descriptive analysis method with a qualitative approach. Data were collected through in-depth interviews with Tax Bailiffs. The analysis compares practices observed in the research object with recommendations in international guidelines, namely OECD Guidelines – Fighting Tax Crime, The 10 Principles (2021) and FATF Guidance – Transparency and Beneficial Ownership (2023). Findings indicate that asset seizure processes for PEs in Indonesia remain suboptimal in strength and effectiveness. While some aspects show good performance, significant gaps persist in fulfilling critical areas. Key challenges include limited access to asset information and difficulties in proving the linkage between assets, taxpayers, and the PE itself. This study recommends improving inter-agency collaboration and leveraging information technology to facilitate asset seizure processes. Implementing these recommendations could enhance the effectiveness of asset seizures and tax collection for PEs, ultimately supporting the optimization of state revenue from taxation."

"The development of information technology has altered the way companies run their business. Internet has brought the world economy into new chapter which is popularly known as digital economics. International trade has shifted from conventional method to more rely on electronic commerce. Through the Internet media, business activities can be conducted from long distance and not requiring physical attendance which can reach all over the world. This condition has brought about problems for taxation authorities with regard to taxation on income from e-commerce business activities. Whether the concept of current permanent establishment (BUT) can accommodate e-commerce transaction, whether the rule of force-of-attraction can still accommodate the taxation on e-commerce transaction, whether the principle of separate entity and arm's length is still relevant in determining the amount of the business profit from e-commerce transaction. By studying the aspect of International taxation on the imposition ofincome tax on business profit issued by the Organization for Economic Cooperation and Development (OECD), and subsequently by analyzing Indonesian domestic provisions and conducting a comparative study on the US Internal Revenue Code, and also the provisions of the Agreement on Double Taxation Evasion between Indonesia and The USA, the conclusion can be drawn that the provisions of Law Number 7 Year 1983 on Income Tax as have been amended lastly by virtue of Law Number 17 Year 2000 have not fully accommodated the imposition of income tax on the business profit of e-commerce transaction. The Concept of permanent establishment (BUT) has not accommodated of e-commerce transactions which in reality do not require any fixed place of business, physical location, employees or personnel to run business activities and agencies. The rule of force-of-attraction has not been able to earn any revenues from Indonesian source obtained by the web server operated outside Indonesia or in the country of the domicile of the head office. The principle of separate entity and arm's length should be adjusted to facilitate the calculation of the business profit obtained by each web server.Based on the foregoing conclusion it is recommended that changes and adjustment be made to the provisions of international taxation in Law Number 7 Year 1983 on Income Tax as have been amended lastly by virtue of Law Number 17 Year 2000 on income tax from business profit so that it can accommodate imposition of tax on the business profit of e-commerce transaction."

"Salah satu bentuk globalisasi adalah globalisasi ekonomi yang menyebabkan arus perdagangan barang antar negara semakin sering terjadi. Sebagai negara yang kaya akan sumber daya alam dan memiliki perairan yang sangat luas, kegiatan pelayaran memegang peranan yang sangat penting dalam proses distribusi barang antar negara. Jalur laut adalah jalur utama dalam kegiatan eskpor impor. Di Indonesia sendiri lebih dari 90% muatan pada jalur internasional tersebut diangkut oleh perusahaan pelayaran asing. Penghasilan yang didapatkan perusahaan pelayaran asing dari Indonesia merupakan potensi Pajak Penghasilan yang sangat besar. Penelitian ini bertujuan uintuk menggambarkan kriteria pembentukan Bentuk Usaha Tetap perusahaan pelayaran asing. Tujuan kedua adalah menggambarkan mekanisme pemajakan untuk transaksi sewa kapal asing tersebut dan untuk menggambarkan penyebab timbulnya tax gap PPh 15 dari perusahaan pelayaran asing tersebut. Penelitian ini dilakukan dengan pendekatan kualitatif dan metode kuantitaif. Hasil penelitian menunjukkan bahwa kriteria utama timbulnya BUT adalah karena adanya agen tidak bebas. Sementara PPh yang umumnya dikenakan untuk transaksi sewa kapal ini adalah PPh Pasal 15, Pasal 23, dan Pasal 26. Masalah utama yang menyebabkan timbulnya tax gapdalah kurangnya pengawasan yang dilakukan oleh KPP Badora karena kesulitan mendapatkan data WP.

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Economic globalization resulted in the increasing of free trade across nation. The riches of natural resources and large sea territory give an advantage for Indonesia in terms of shipping industry. More than 90% of Indonesia's export import containers are dominated by foreign shipping enterprises. The income generated from such activity is a huge potential of income tax. The purpose of this research are, first to describe the criteria for a Permanent Establishment to be established in Indonesia. Second, this research describes the taxing mechanism of the income, and third to describe the causes of tax gap of Income Tax Article 15 from foreign shipping enterprises. The result shows that (1) the main criteria for a PE to be established in Indonesia is the existence of a dependent agent. (2) The income tax applied for a ship charter from foreign shipping enterprises are among income tax article 15, article 23, or article 26. (3)The major problem that caused the tax gap is the lack of control from KPP Badora due to difficulties in accessing tax payer data."

"Laporan ini disusun untuk membahas proses pengelompokan serta metode penyusutan atas aset tetap PT INO yang memiliki perbedaan pandangan antara PT INO dan otoritas pajak yaitu Direktorat Jenderal Pajak sehingga muncul sengketa pajak atas koreksi penyusutan atas aset tetap tersebut. Sengketa pajak menghasilkan tindak lanjut dari PT INO untuk melakukan Peninjauan Kembali agar dapat memenangkan sengketa pajak tersebut. Sementara, Direktorat Jenderal Pajak berusaha menerapkan aturan pajak sesuai dengan peraturan yang berlaku. Sehingga laporan ini ditujukan untuk meneliti kesesuaian peraturan yang digunakan untuk mengelola aset tetap yang digunakan oleh perusahaan atas aset tetap dengan peraturan perpajakan yang berlaku di Indonesia.

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This report was prepared to discuss the classification and depreciation method of PT INO's fixed assets which has a different view between PT INO and the tax authorities, namely the Directorate General of Taxes and become a tax disputes on correction of depreciation method. Tax disputes resulted in a follow-up of PT INO to undertake judicial review in order to win the tax dispute. Meanwhile, the DGTs sought to apply the tax rules in accordance with applicable regulations. This report is intended to examine the suitability of the rules used to manage fixed assets used by the company with the tax regulations in Indonesia."