<![CDATA[This study focused on the policy aspects of the law, especially in the field of tax law. In addition, this study examines and assesses the policy process tax law in determining the double taxation prevention methods which tend to emphasize the comparison method Bilateral and Multilateral Unilateral methods. This research was conducted using the method of normative basing on primary legal materials. The results showed that, emphasizes the aspects of bilateral methods of avoiding double taxation can only regulate the avoidance of double taxation for foreign taxpayers alone, but to set the avoidance of double taxation in the country more appropriate use of unilateral methods. For the method of multilateral results are less than the maximum because there are different interests of countries that enter into agreements. AbstrakPenelitian ini difokuskan pada aspek kebijakan hukum, terutama di bidang hukum perpajakan. Selain itu, penelitian ini mengkaji dan menilai proses kebijakan undang-undang perpajakan dalam menentukan metode pencegahan perpajakan berganda yang cenderung menekankan metode perbandingan metode Bilateral dan Multilateral Unilateral. Penelitian ini dilakukan dengan menggunakan metode normatif mendasarkan pada bahan hukum primer. Hasil penelitian menunjukkan bahwa, menekankan aspek metode bilateral menghindari pajak berganda hanya dapat mengatur penghindaran pajak berganda untuk wajib pajak asing saja, tetapi untuk mengatur penghindaran pajak berganda di negara tersebut lebih tepat menggunakan metode unilateral. Untuk metode hasil multilateral kurang maksimal karena ada berbagai kepentingan negara yang masuk ke dalam perjanjian.]]>
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