Tinjauan Atas Kebijakan Pajak Penghasilan PMK 43/PMK.03/2008 dengan Penggunaan Nilai Buku dalam Rangkan Penggabungan, Peleburan, Atau Pemekaran Usaha Sejalan dengan UU Peseroan Terbatas Nomor 40 Tahun 2007  

Oleh:

ANGELA M LANI DHARMASETYA

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Akuntansi: Riset dan Artikel Akuntansi vol. 1 no. 2 (Apr. 2008), page 164-175.
Topik: Business Expansion; loophole; tax evasion

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: AA68 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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The Merger Policy or the Business Expansion meant for minimization incidence of loophole which able to be used and exploited to the purpose of tax avoidance and or possibly evasion of tax. Hereinafter with business purpose test, governments will know the taxpayer reasons to do merger or expansion. When the taxpayer solely does for exploit loophole taxation, hence application of taxpayer to merger and or expansion cannot be granted. For example merger done by two or more the company don't of a kind or there are no related/relevant business so the companies don't fulfill clauses business purpose hence application of merger cannot be approved. This new Policy merger doesn't allow it transferring the residual of loss able to in compensation by the taxpayer to the other taxpayer acceptance. This matter is done to prevent practices of tax evasion with impressing to buy loss company materially to the purpose of compensation by taxpayer whose receiver of profit position into lose and therefore, they don't have to pay corporate income tax. Policy of Corporate Income Tax to use the book value for the used of merger or Business Expansions will be more effective to avoid the practical of tax evasion if followed with completion of policy of income tax to the revaluation of fixed asset.

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