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"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."