This study aims to analyze the factors which are affecting private foreign loans in Indonesia.The data obtained from the Economic Report of Bank Indonesia and the Indonesian Financial Statistics. The methodl used in this study is the model with the Econometrics Ordinary Least Square (OLS).The...

Indonesian Abstract: Peningkatan konsumsi konten dan jasa digital di era globalisasi menimbulkan permasalahan terkait pemungutan Pajak Pertambahan Nilai (PPN) atas transaksi lintas negara. Permasalahan terkait PPN menurut OECD dalam BEPS Action Plan 1 yaitu ketimpangan antara pengusaha asing...