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All Journal Jurnal Teknik Mesin International Journal of Renewable Energy Development Niagawan Bulletin of Electrical Engineering and Informatics Jurnal Kelautan : Indonesian Journal of Marine Science and Technology KURVA S JURNAL MAHASISWA Rekayasa Mesin Journal of Engineering and Management in Industrial System Business UHO: Jurnal Administrasi Bisnis Jurnal IUS (Kajian Hukum dan Keadilan) Journal of Accounting Science JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Media Elektro : Journal of Electrical Power, Informatics, Telecommunication, Electronics, Computer and Control System SENTRALISASI JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Unnes Journal of Public Health Jurnal Review Pendidikan dan Pengajaran (JRPP) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JTRM (Jurnal Teknologi dan Rekayasa Manufaktur) Jurnal Ilmiah Akuntansi Kesatuan International Journal of Mechanical Engineering Technologies and Applications (MECHTA) Asean Journal of Science and Engineering (AJSE) Journal of Social Research Jurnal Keuangan dan Perbankan(KEBAN) Jurnal Abdi Mandala Hexatech: Jurnal Ilmiah Teknik Journal Research of Social Science, Economics, and Management Cerdika: Jurnal Ilmiah Indonesia Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research Jurnal Ilmiah Pangan Halal International Journal of Renewable Energy Development Jurnal Penelitian Pendidikan Indonesia Policy Brief Pertanian, Kelautan, dan Biosains Tropika Journal of Fisheries & Marine Journal of Transportation and Society Empowerment
Slamet Wahyudi
Universitas Brawijaya
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Journal : Jurnal Keuangan dan Perbankan(KEBAN)

 1 
The Role of Tax Extension Officers in Optimizing Tax Compliance with Representative Offices Wahyudi, Slamet
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 2 No. 1 (2022): Juli-Desember
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v2i1.5797

Abstract

The debate over the taxation aspect of the Foreign Trade Representative Office (KPDA), especially PPh Article 15, seems to be protracted and will never be finished. Meanwhile, according to the PPh and P3B Laws, KPDAs have fulfilled subjective requirements when they have or occupy an office address where the term establishment still includes a place of management.It is common for a KPDA to carry out marketing activities in the form of product promotion which is carried out continuously for the benefit of the Head Office which is proven to be able to increase and earn export earnings to Indonesia, so that the income is subject to tax in other countries or source countries (Indonesia). only as big as the share of profit that is considered to come from KPDA.The term activities that are purely auxiliary in nature which are additional activities to facilitate essential and significant activities is often the root of the problem so that the KPDA has the right not to pay Article 15 PPh.This study aims to see how the Income Tax Law and P3B regulate income from KPDA, especially business activities that are "only". Isn't it clear that supporting activities are only carrying out indoor activities, namely activities that are not related to other parties or outside parties, so that it can be said that they do not carry out business communications with other parties. The research concluded that the KPDA is required to make PPh payments for its activities either through corporate income tax funds or Article 15 PPh, if the KPDA has an office address as a place of management and conducts business activities with other parties
The Role of Tax Extension Officers in Optimizing Tax Compliance with Representative Offices Wahyudi, Slamet
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 2 No. 1 (2022): Juli-Desember
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v2i1.5797

Abstract

The debate over the taxation aspect of the Foreign Trade Representative Office (KPDA), especially PPh Article 15, seems to be protracted and will never be finished. Meanwhile, according to the PPh and P3B Laws, KPDAs have fulfilled subjective requirements when they have or occupy an office address where the term establishment still includes a place of management.It is common for a KPDA to carry out marketing activities in the form of product promotion which is carried out continuously for the benefit of the Head Office which is proven to be able to increase and earn export earnings to Indonesia, so that the income is subject to tax in other countries or source countries (Indonesia). only as big as the share of profit that is considered to come from KPDA.The term activities that are purely auxiliary in nature which are additional activities to facilitate essential and significant activities is often the root of the problem so that the KPDA has the right not to pay Article 15 PPh.This study aims to see how the Income Tax Law and P3B regulate income from KPDA, especially business activities that are "only". Isn't it clear that supporting activities are only carrying out indoor activities, namely activities that are not related to other parties or outside parties, so that it can be said that they do not carry out business communications with other parties. The research concluded that the KPDA is required to make PPh payments for its activities either through corporate income tax funds or Article 15 PPh, if the KPDA has an office address as a place of management and conducts business activities with other parties
Co-Authors A.A. Ketut Agung Cahyawan W Abdul Madjid Achmad Noerkhaerin Putra Achmad Wibolo Aditya Wahyu Pratama Adrian Maidangkay Adriani Sunuddin Agung Sugeng Widodo Agus Indarto ahmad yani Al Manar, Primadika Ali Muntaha Andik Isdianto Andy Nugraha Anggraini, Dahlia Tri Anindito Purnowidodo Arifiana, Zahra Arifin, Ichwan Arimurti, Trias Aris Kurniawan Aulanni’am Aulanni’am Awaluddin Awaluddin Azamataufiq Budiprasojo Azis, Alsha Mariska Bambang Dwi Argo Bambang Semedi Bayanullah, Muhammad Bohra, Arunkumar Breliastiti, Ririn Budha Maryanti Budi, Arif Setyo Budiono Budiono Deandra, Muhammad Rizqi Denny Widhiyanuriyawan Denny Widyanuriyawan Dewi, Citra Satrya Utama Dharmanto, Asep Dhimas Nur Cahyadi Djaddang, Syahril Djoko Sutikno Dwi Irawan Eko Siswanto Ena Marlina Ervizal AMZU Eva Herianti Femiana Gapsari MF Fitriansyah, Erwin Fuad, Ainul Gatot Ciptadi Hagus Tarno Herandarudewi, Sekar Mira Hidayati, Nafisah Arina I.K.G. Wirawan I.N.G. Wardana I.N.G. Wardana Ilahi, Anugerah Isarumalia, Devika Rizqi ishak usman Jameelah, Mariyam Janitra Naufal Faza Kenoriza, Muhammad Ramadhan Krishna Tri Sanjaya Kusumo, Herma Nugroho rono adi Lilis Yuliati Lukman, Hendro Luqman Hakim Mahendra, Kiemas Aji Andika Manar, Primadhika Al Marali, Aryati Muhaymin Mariki, I Wayan Wawan Marjono, Marjono Marundha, Amor Mochammad Junus Moh. Khusaini Muhamad Bula Muhammad Arif Muhammad Azmi, Muhammad Muluk, Adrian Nafisah Arina Hidayati Noorsakti Wahyudi Nora, Liza Nugraha, Arif Yunizar Nur Robbi Nurcahali, Fani Nuri Andarwulan Nurkholis Hamidi Nursaman, Dede Nurul Ichsan Pratikto Pratikto Pratikto, Pratikto Pribadi, Moch Fadlal Islamay Purnami Purnami Purnomo Budi Santoso Quraisya, Denas Rahmad Rahmad Randy Kuswanto Ratnasari , Vita Raviko, Johansyah Richard Pietersz Rizki, Septi Hasna Romels C. A. Lumintang Ronny Tuhumena Rosy Hutami Rudiatin, Endang Rudy Soenoko Rudy Soenoko Rudy Soenoko Rusdi S Soemarno Sabaruddin Sabaruddin Saddam, Muhammad Sadia , Nur Khalimatus Sahri Muhammad Sapan, Yustina sapanli, kastana Septiani, Bunga Sonief, Ahmad As'ad SUBEKTI, FAJAR Sudarno Sudarno Sudjito Soeparman Sugiarto S Sugiono Sugiono Sukandar Sukandar Sulhendri Tanjung, Juita Vega Fonsula Andromeda Wahyono Suprapto Wiadnya , Dewa Gede Raka Widya Wijayanti Winarto Winarto Yao, Jiafeng Yustian Bella Yuswono Hadi Zuhud, Ervizal A. M.