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All Journal Binus Business Review Humaniora
Paulus Aluk Fajar Dwi Santo, Paulus Aluk Fajar Dwi
Universitas Bina Nusantara
Humanities Economics, Econometrics & Finance

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Aspek Hukum Subyek Pajak Bentuk Usaha Tetap Menurut Hukum Positif di Indonesia Santo, Paulus Aluk Fajar Dwi
Binus Business Review Vol 1, No 1 (2010): Binus Business Review
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/bbr.v1i1.1073

Abstract

PE (Permanent Establishment) is an international tax terminology which is a consequence of the operations of the base/fixed sites in the treaty partner country, after fulfilling certain conditions stipulated in the Tax Treaty or the Act, such as: types of business activities conducted in the country treaty partner, source of income and the term ("Time Test"). The existence of permanent establishments of this affect a countrys right to impose a tax on the object is meant. Status BUT in practice still needs to be studied again, the research method used is a historical-juridical, comparatif and analytical as well as using interview techniques. Travel Tax Act in determining the status BUT we found frequent changes eg, in the 1925 Corporate Tax BUT as the subject of placing a foreign tax, then Law No. 7 / 1983 BUT put as the subject of domestic taxes and the Law No. 10 years in 1994 stutus BUT reinstated as foreign tax subject until now. There are also difficulties associated with determining the condition of BUT for certain conditions eg how to define a PE for a transaction that uses E-Commerce. It would need to be reviewed relates to the status of PE as a tax subject and also have already started to set up regulations relating to the determination of a PE are complete. 
Tinjauan tentang Subjek Hukum Korporasi dan Formulasi Pertanggungjawaban dalam Tindak Pidana Santo, Paulus Aluk Fajar Dwi
Humaniora Vol 3, No 2 (2012): Humaniora
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/humaniora.v3i2.3342

Abstract

Article clarified corporate application as a law subject that had not been fully applied in Indonesia. Corporate status as a subject for criminal law only could be found in Criminal Law Legislation, out of KUHP that had been categorized as special criminal law, or administrative regulation having crime sanction.  The research applied yuridis ?normatif and yuridis comparative methods with the following results. There is incompleteness for the status of a corporate, when the corporate will be considered as a liable institution, how to show the liability, etc. The corporate liability in Indonesia in the special criminal law ( outside KUHP), started with UU no. 7/Drt/1955  concerning Economy Criminal Act that later was continued by other special  criminal law up to the  affects that the corporate responsibility did not work in general, but  it was only limited and applied to some special regulations out of those KUHP. Therefore, the design of Criminal Law Regulations that will be authorizeed into Law is supposed to be able to be guidance in overcoming   corporate ?s criminals 
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