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Climate Risk of COVID-19 and Imperative Considerations in Business
Outbreak which spread rapidly in the beginning of 2020 as we called COVID-19 has been attacking many country economy all around the world. Nowadays company which has supply chains operation will be vulnerable, face slow economic turnover in their business or the worst possibility become stuck because they wouldn’t able to get their needs of stock, […]
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Implementasi Teknologi (Automasi) untuk Meningkatkan Profitabilitas Perusahaan
Era digital saat ini mendorong berbagai jenis industri untuk meningkatkan efektivitas dan efisiensi dalam penggunaan sumber daya yang dimiliki perusahaan. Sumber daya yang sering berpengaruh terhadap profitabilitas perusahaan saat ini adalah kondisi keuangan perusahaan (sumber), produk atau jasa yang ditawarkan, strategi pasar, sumber daya manusia (khususnya kemampuan manajerial) dan penggunaan teknologi pada perusahaan. Ada banyak […]
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Tech Multinational Corporation, Digital Business Tax
Many ways multinational corporation have done for making efficiency to operation, through internal policy, market strategies, expansion in another country, product improvement, innovation and tax planning. The last one strategy is the point, how multinational corporation in technology play it aggresively or safely. And, no doubt, tax saving is one way to maximize company’s profit […]
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How to Make Transfer Pricing Documentation in Indonesia
Indonesia has been issued The Minister of Finance (MoF) of Republic Indonesia Regulation No. 213/PMK.03/2016 and PER No. 29/PJ/2017. The MoF issued based on BEPS (Base Erosion and Profit Shifting) Action 13 which specifically regulate about Guidance on the Implementation of Transfer Pricing Documentation and Country-by-Country Reporting (CbCR). Based in BEPS Action 13, the format […]
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Digital Money, The Investment of Digital World
Global transaction world recently full of digital transaction. Foreign exchange is one of easier option for making money as well as we known the value is depending on economy, politic, supply and demand of society environment. There’s too much payment gateway that our society can use it as an instrument of cashless payment which mean that […]
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Transfer Pricing Documentation Based on PMK 213/PMK.03/2016
Indonesia has been issued regulation about Transfer Pricing Documentation through Regulation Of The Minister Of Finance Of Republic Indonesia Number 213/PMK.03/2016 Concerning Type Of Documents And/Or Additional Information Which Must Be Advised By Taxpayer That Doing Transaction With Related Party And The Procedures Of Management. This regulation is needed to avoid BEPS (Base Erosion and […]
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Implementasi Tarif Tax Treaty Berdasarkan PER-10 Tahun 2017
Tax treaty adalah perjanjian antara dua negara yang mengatur tentang perjanjian penghindaran pajak berganda antara negara yang satu dengan negara lainnya untuk dapat menentukan negara mana yang berhak memajaki penghasilan dari Wajib Pajak dengan memperhatikan time test (jangka waktu Wajib Pajak menetap di salah satu negara) dan jenis penghasilannya. Direktur Jenderal Pajak mengesahkan PER-10 Tahun 2017 tentang Tata […]
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Era Keterbukaan Informasi Keuangan untuk Kepentingan Perpajakan
Sejak dikeluarkannya Undang-Undang No. 11 Tahun 2016 tentang Pengampunan Pajak dan PMK No. 118/PMK.03/2016 tentang Peraturan Pelaksaaan Undang-Undang No. 11 Tahun 2016 tentang Pengampunan Pajak (yang kemudian disempurnakan dengan PMK No. 165/PMK.03/2017), database internal Direktorat Jenderal Pajak terkait data harta dari Wajib Pajak semakin luas. Beberapa implementasi kebijakan dan peraturan baru berikut ini juga ikut […]
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Tax Haven sebagai Tempat Pengalihan Penghasilan
Tax haven adalah istilah bagi negara yang menerapkan terif pajak yang tergolong rendah dibandingkan dengan negara lain. Bahkan, beberapa negara tax haven memberikan fasilitas pajak berupa tarif 0% bagi siapa saja yang ingin berinvestasi di negara tax haven. Tarif 0% atas offshore income dan profit dapat dijumpai di beberapa negara seperti Caymand Island, British Virgin Island dan […]
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Transformation of Taxation in Indonesia
Indonesia has been started transformation of tax policy in this year. After Tax Amnesty program, Indonesia made new regulation for prevent tax avoidance and increase tax compliance of taxpayer in transfer pricing, controlled foreign company and treaty shopping with these regulation: Regulation Of The Finance Minister Of The Republic Of Indonesia Number 213/PMK.03/2016 Concerning Type […]