This artcle aims to determine the effectiveness of policies or tax laws that exist in preventing ... more This artcle aims to determine the effectiveness of policies or tax laws that exist in preventing and combating the transfer pricing practices of multinational companies on a case by PT Astra Honda Motor and tax privileges granted to importers to increase acceptance of import value-added tax (VAT) taxable goods. In conducting this study, the authors use the method of normative juridical approach. Toyota suspected of ‹playing› with a related party transaction prices and adds to costs through royalty payments are not fair. Thousands of car production Toyota Motor Manufacturing Indonesia exported overseas with reasonable prices. This mode is thought to be the transfer pricing strategy. Therefore diadakanlah Advance Pricing Agreement (APA), which is useful for reducing the practice of transfer pricing by multinational companies. Facilities that are likely to be enjoyed by employers taxable imports taxable goods is the tax payable is free and exempt from value-added tax (VAT).
PENGENAAN PAJAK PERTAMBAHAN NILAI ATAS EKSPOR/ IMPOR BARANG KENA PAJAK (Studi Kasus PT Astra Honda Motor yang Melakukan Impor Kendaraan Toyota Dari Jepang ) , 2019
Abstrak Berlakunya UU No. 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup, pe... more Abstrak Berlakunya UU No. 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup, perizinan terpadu bidang lingkungan hidup semakin tegas. Walaupun demikian, masih terdapat berbagai persoalan untuk penerapan perizinan terpadu tersebut yakni inkonsistensi berbagai peraturan sektoral, ego sektoral instansi teknis, kuatnya kepentingan ekonomi dibandingkan kepentingan pelestarian lingkungan dan kesejahteraan masyarakat. Penyelenggaraan sistem perizinan terpadu bidang lingkungan hidup membutuhkan keterpaduan sistem pengaturan, kelembagaan, kewenangan, mekanisme dan persyaratan untuk mewujudkan pengelolaan lingkungan hidup berkelanjutan. Untuk itu dibutuhkan sinkronisasi pengaturan, integrasi prinsip pembangunan berkelanjutan dan model kelembagaan sistem perizinan bidang lingkungan terpadu. Kata kunci: lingkungan hidup, sistem perizinan, terpadu.
This artcle aims to determine the effectiveness of policies or tax laws that exist in preventing ... more This artcle aims to determine the effectiveness of policies or tax laws that exist in preventing and combating the transfer pricing practices of multinational companies on a case by PT Astra Honda Motor and tax privileges granted to importers to increase acceptance of import value-added tax (VAT) taxable goods. In conducting this study, the authors use the method of normative juridical approach. Toyota suspected of ‹playing› with a related party transaction prices and adds to costs through royalty payments are not fair. Thousands of car production Toyota Motor Manufacturing Indonesia exported overseas with reasonable prices. This mode is thought to be the transfer pricing strategy. Therefore diadakanlah Advance Pricing Agreement (APA), which is useful for reducing the practice of transfer pricing by multinational companies. Facilities that are likely to be enjoyed by employers taxable imports taxable goods is the tax payable is free and exempt from value-added tax (VAT).
PENGENAAN PAJAK PERTAMBAHAN NILAI ATAS EKSPOR/ IMPOR BARANG KENA PAJAK (Studi Kasus PT Astra Honda Motor yang Melakukan Impor Kendaraan Toyota Dari Jepang ) , 2019
Abstrak Berlakunya UU No. 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup, pe... more Abstrak Berlakunya UU No. 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup, perizinan terpadu bidang lingkungan hidup semakin tegas. Walaupun demikian, masih terdapat berbagai persoalan untuk penerapan perizinan terpadu tersebut yakni inkonsistensi berbagai peraturan sektoral, ego sektoral instansi teknis, kuatnya kepentingan ekonomi dibandingkan kepentingan pelestarian lingkungan dan kesejahteraan masyarakat. Penyelenggaraan sistem perizinan terpadu bidang lingkungan hidup membutuhkan keterpaduan sistem pengaturan, kelembagaan, kewenangan, mekanisme dan persyaratan untuk mewujudkan pengelolaan lingkungan hidup berkelanjutan. Untuk itu dibutuhkan sinkronisasi pengaturan, integrasi prinsip pembangunan berkelanjutan dan model kelembagaan sistem perizinan bidang lingkungan terpadu. Kata kunci: lingkungan hidup, sistem perizinan, terpadu.
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