CD Skripsi
Kepentingan Indonesia Memperbarui Kerjasama Perjanjian Penghindaran Pajak Berganda (P3b) Atau Tax Treaty Dengan Singapura Tahun 2020
KEPENTINGAN INDONESIA MEMPERBARUI KERJASAMA PERJANJIAN PENGHINDARAN PAJAK BERGANDA (P3B)
ATAU TAX TREATY DENGAN SINGAPURA TAHUN 2020
Researcher : Ismy Fenti Ismail
(email : [email protected])
Pembimbing: Saiman Pakpahan, S.IP., M.Si
Bibliografi: 6 Buku, 8 Jurnal, 2 Skripsi, 28 Website, 6 Dokumen Resmi, 1 Youtobe Resmi
Jurusan Hubungan Internasional – Prodi Ilmu Hubungan Internasional
Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau
Kampus Bina Widya Jl. H.R. Soebrantas Km. 12,5 Simp. Baru Pekanbaru 28293
ABSTRACT
Double taxation (P3B) or Tax Treaty is a feature in a country that plays a role in bridging the taxation interests of each country that makes an agreement. The existence of this P3B or Tax Treaty is to regulate the imposition of taxes that have international relations from the two countries that make the agreement so that there is no double taxation. This Tax Treaty plays an important role because the tax burden imposed by people or businesses who have relations with the two countries will affect investment and capital decisions between the two countries
This study aims to examine Indonesia's Interests in Renewing the Double Taxation Avoidance Agreement (P3B) or Tax Treaty with Singapore in 2020. The author uses the perspective of liberalism and international cooperation theory in examining this issue. This type of research is qualitative with descriptive data processing. Data collection as a reference in this study was carried out using the library method, namely utilizing secondary data obtained from various literatures such as books, journals, annual reports of several related agencies, official documents, and so on.
The results of this study found that the renewal of the P3B or Tax Treaty was to achieve Indonesia's interests, one of which was to attract many Singaporean investors to invest in Indonesia. The results of the amendments to the renegotiations carried out by Indonesia and Singapore are also updated in accordance with the international tax landscape and adapted to International Economic Developments.
Keywords: P3B, Amendment, Renegotiation.
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