Controversy of Tax Treatment on Hidden Dividends Applied in Indonesia  

Oleh:

Alam, Solihin Makmur

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Jurnal Ekonomi dan Bisnis; Fakultas Ekonomi Universitas Katolik Indonesia Atma Jaya vol. 2 no. 2 (Jun. 2012), page 169-177.
Topik: Dividens; Hidden Dividends; Benefit in Cash; Benefit in Kind
Fulltext: 5 Solihin Makmur Alam V.3.2_paskl.pdf (57.19KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: EE47 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

In Indonesia, chargeable income includes dividens that are defiined as profits distribution received by shareholder either directly or indirectly. Payments in relation to profits indication including payments received as redemption of profits indications, profit sharing in relation with bonds possession, and shareholder's definition. Profit sharing in relation to convertible bonds possession will also be treated as dividends and not as interest payment. Anti-abuse rules on dividends are also put into dinidends definition where shareholders, then onlt the difference between the market interest rate and preferential interest rate (usually preferential interest rate is higher than market interest rate) of interest payment to the shareholder will be regarded as dividends and are non-deductible in the corporative level.

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