Analisis Perlakuan Pajak Penghasilan Atas Employee Stock Ownership Plan (ESOP) Jenis Stock Appreciations Rights (SARs) Berdasarkan Peraturan Perpajakan Indonesia  

Oleh:

Sandra, Amelia

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Widya: Majalah Ilmiah vol. 24 no. 261 (Jun. 2007), page 21-28.
Topik: Pajak Penghasilan; Employee Stock Ownership Plan; ESOP

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM47.25 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Company must be supported by highly qualified employees and other resources to achieve the best company performance. To create a sense of belonging among employees and being responsible to the company, the company must provide compensations. One type of compensation is employee stock ownership plan (ESOP). ESOP programs consists of stock grants, direct employee stock purchase plan, stock option plan, employee stock ownership plans and SARs. This article objective is to analyze the tax treatment, possibility for tax planning from SARs program and what action should be taken by the Tax directorate General to anticipate this program.

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