KEPASTIAN HUKUM ATAS PEMOTONGAN PAJAK OLEH WAJIB PAJAK DALAM NEGERI TERHADAP WAJIB PAJAK LUAR NEGERI
DOI:
https://doi.org/10.55681/jige.v3i2.351Keywords:
Legal Measures Legal Certainty Double Taxation (P3B)Abstract
The purposes of this study are to analyze and understand legal remedies that can be taken by WPDN in obtaining legal certainty regarding their obligation to make withholding tax on their income to WPLN as well as to analyze and understand legal certainty for WPDN in carrying out the obligation to withhold tax on income to WPLN based on regulations. applicable taxation. The method used in this author is normative juridical research supported by a statute approach, a conceptual approach, and a case approach based on primary legal materials, secondary legal materials and tertiary legal materials. The technique of collecting legal materials is obtained through studies or studies of laws and literature research as well as Court decisions and Supreme Court decisions which researchers analyze in a systematic way. The results of this study indicate that the application of the Double Tax Avoidance Agreement (P3B) is caused by administrative problems that create legal uncertainty that is not in accordance with the purpose of the law (tax treaty). PT. Westcon Internasional Indonesia has fulfilled the tax administration requirements, namely the principle of source, nationality, and domicile principles in accordance with the basic tax law.
Downloads
References
Asshiddiqie, Jimly. (2014). Perihal Undang-Undang, PT. Raja Grafindo Persada, Jakarta,
ed.1, cet. 3.
Aslichati, Lilik. (2018), Metode Penelitian Sosial, Universitas Terbuka, Tangerang
Selatan, ed.1, cet.13.
Chaerul (2016), Aspek pajak penghasilan pada sektor jasa konstruksi, Tinjauan untuk
meningkatkan kepastian hukum dan Rasa Keadilan, Universitas Indonesia,
Tesis.
Hartono, C.F.G. Sunarjati. (2006). Penelitian Hukum Di Indonesia Pada Akhir Abad
Ke 20, Alumni, Bandung, cet. 2.
Hidayah, Khoirul. (2020). Pokok Pokok Hukum Pajak, Kajian Konsep dan Kritik
Pengaturan Pajak di Indonesia, Setara Press,Malang.
Ibrahim, Jhonny. (2010). Teori Dan Metodologi Penelitian Hukum Normatif, Bayumedia Publishing, Indrati, Maria, Farida, S. (2015). Ilmu Perundang-undangan, Universitas Terbuka,
Tangerang Selatan, cet.1, ed.1
Malang, hlm. 321.
Jan, Tjia, Siauw. (2013). Pengadilan Pajak, Upaya Kepastian Hukum dan Keadilan Bagi Wajib Pajak, Bandung, PT Alumni, hlm 20
Leotomo, Johanna, Evelyn. (2016). Pajak Berganda Terhadap Dividen Perseroan Terbatas,
Universitas Airlanggan, Tesis
Margono. (2019). Asas Keadilan Kemanfaatan & Kepastian Hukum Dalam Putusan
Hakim, Sinar Grafika, Jakarta, Cetakan Pertama April 2019
Marzuki, Peter, Mahmud. (2010). Penelitian Hukum, Kencana, Jakarta, cet. 6, 2010, hlm. 47
Nasution, Bahder, Johan (2010), Metode Penelitian Ilmu Hukum, Bandung, Mandar Maju.
Pohan, Chairil, Anwar. (2017). Manajemen Perpajakan, Penerbit PT Gramedia Pustaka
Utama, Jakarta.
Sudarsono (2021), Dinamika Hukum, Inteligensia Media, Malang.
Sunggono, Bambang (2003), Metode Penelitian Hukum, Cet.5, PT Raja Grafindo Persada.
Syahrani, Riduan. (1999). Rangkuman Intisari Ilmu Hukum, Citra Aditya Bakti, Bandung,
Wisanggeni, Irwan. (2019). Pajak Internasional Tinjauan Praktis, Mitra Wacana Media.
Jakarta.
Zainal, Asikin (2012), Pengantar Tata Hukum Indonesia, Rajawali Press, Jakarta.
Undang-Undang Dasar Negara Republik Indonesia 1945;
Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan;
Undang-Undang Nomor 14 Tahun 2002 tentang Pengadilan Pajak;
Undang-Undang Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan;
Undang-Undang Nomor 8 Tahun 2008 tentang Pajak Penghasilan Perjanjian Penghindaran Pajak Berganda Pajak Internasional
Mutual Agreement Procedure; PMK Nomor 240/PMK.03/2014
Advance Pricing Agreement; PMK Nomor 7/PMK.03/2015
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 JURNAL ILMIAH GLOBAL EDUCATION
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
