Tinjauan Yuridis Surat Edaran Direktur Jenderal Pajak SE � 3/PJ/2011 Tentang Pajak Penghasilan Atas Penghasilan Berupa Royalti Dan Perlakuan Pajak Pertambahan Nilai Atas Pemasukan Film Impor Berdasarkan Peraturan Perundang-Undangan Yang Berlaku
The formulation of the issues raised there are two of conformity Director General of Tax Circulars SE-3/PJ/2011 Regarding Income Tax on Income of Royalties and Treatment of Value Added Tax On Income Film Imports By The Regulation Legislation Applicable and applicability of Circular of the Director G...
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| Format: | Thesis |
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[Yogyakarta] : Universitas Gadjah Mada
2012
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| Summary: | The formulation of the issues raised there are two of conformity Director
General of Tax Circulars SE-3/PJ/2011 Regarding Income Tax on Income of
Royalties and Treatment of Value Added Tax On Income Film Imports By The
Regulation Legislation Applicable and applicability of Circular of the Director
General of Taxation SE-3/PJ/2011 About Taxes on Income and Royalty Form of
Value Added Tax Treatment On Income Film Import the current and future
prospects.
The nature of research in the form of legal writing of this thesis is a
descriptive study. This type of research in the form of legal writing of this thesis is
a combination of normative and empirical research. The data in the form of legal
research thesis consists of primary data and secondary data. Research tools in the
study of law in the form of this thesis uses interviews, questionnaires and literatur
study.
The results and discussion indicate that the Circular of the Director
General of SE-3/PJ/2011 About Taxes on Income and Royalty Form of Value
Added Tax Treatment On Income Film Imports has been in accordance with Rule
Legislation which applies both nationally and internationally and To date This
Circular Letter of the Director General of Taxation SE-3/PJ/2011 About Taxes on
Income and Royalty Form of Value Added Tax Treatment On Income Film
Import still valid and there are no rules that replace and pull it out so long as there
are no rules that replace or pull it out. The prospect of future regulation is unlikely
to be revoked because the rules are in compliance with Rule Legislation in force
and has a positive side as had been the writer explained in the discussion of this
thesis. Suggestions in this study should Officials of Customs and Excise in
determining the customs value can be more carefully and thoroughly, especially
on goods subject to royalties and collect underpayment of import duties payable
on imports for a period of notice of 2 (two) years. |
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