KENDALA INDONESIA DALAM MENANGANI PERMASALAHAN AGGRESSIVE TAX PLANNING OLEH PERUSAHAAN GOOGLE (Novi Hapsari)

February 12, 2020
Filed under: Data Portal Mahasiswa S1 

Data Portal Mahasiswa S1

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On: Feb 12, 2020 @ 1:25 PM
IP: 125.160.67.201

  • 1. Title [Judul]: KENDALA INDONESIA DALAM MENANGANI PERMASALAHAN AGGRESSIVE TAX PLANNING OLEH PERUSAHAAN GOOGLE
  • 2. Creator [Pengarang/ penulis]: Novi Hapsari
  • 3. Subject [Subjek dan kata kunci]: Google, Aggressive Tax Planning, Indonesia
  • 4. Description [Abstrak] : the result of this study indicated, that there is an obstacle for the Indonesian government in dealing witg aggressive tax planning is the refusal by google to become a permanent business entity (BUT) which considers that google is only a representative office of singapore. This research aims to explain Indonesia’s obstacle in handling the problem of Aggressive Tax Palnning issues by Google Company. In analyzing this research, teh Author uses a descriptive analytic type of research , and the data presented in this research is secondary data obtained from books, journals, mass media, and internet. In explaining Indonesia’s obstacles handling teh problem of Aggressive Tax Planning isuuses by Google Company, Author use the concept of Negotiaton and Tax Avoidance. The result show that the obstacle of Indonesia in handling Aggressive Tax Planning by Google Company is refusal by Google Company to become a Permanent Bussiness Entity in Indonesia. After that, Google considers the calculation offered by Indonesia through the Direktorat General of taxes it too large.
  • 5. Publisher [Nama Lembaga Kontributor]: Program Studi Ilmu Hubungan Internasional
  • 6. Contributor [Pembimbing, promotor, ilustrator, produser, dll.] : Chairul Aftah, S.IP, MIA dan Aisyah, S, IP, MA
  • 7. Date [Tanggal / tahun penciptaan atau penerbitan]: 2020
  • 8. Type: Artikel
  • 10. Right [Contoh: CCL, MIT, Open Document, dll.]: ejurnal

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