ANALISIS KEBIJAKAN PEMOTONGAN PAJAK PENGHASILAN ATAS PERSEWAAN MENARA TELEKOMUNIKASI

nirmala purba (Wilmar Business Indonesia University)

JAKPI
Vol 3, No 1 (2016): Jakpi Vol 03 No 01 Edisi April 2016

This research uses qualitative approach by describing what is telecommunication tower, how tower lease agreement that exist in PT XYZ as place of field research, and finally compare it with taxation theory and public policy used in this research so that will get clear criteria of taxation Rental telecommunication towers. The tower is built with a special design and construction so that later this telecommunication tower serves as a means of supporting telecommunications. Thus, telecommunication tower will function if it is attached to certain other telecommunication equipment that has been adjusted in such a way with the interests of telecommunication carriers who rent it