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...

Indonesian Abstract: Undang-Undang Nomor 25 Tahun 2007 tentang Penanaman Modal (UUPM) merupakan peraturan mengenai investasi di Indonesia yang menggantikan Undang-Undang Nomor 1 Tahun 1967 tentang Investasi Asing dan Undang-Undang Nomor 5 Tahun 1968 tentang Investasi Domestik. Undang-undang ini...

As a profit oriented company, management will endeavor to obtain the optimal profit, by minimizing the costs of existing, otherwise as a tax payer , corporate must implement the various obligations, one of them is pay income tax. Therefore, it is very crucial for companies to manage their tax...

The purpose of this research to analyze and prove empirically is influenced of Competence of Account Representative, Independence of Account Representative and applying Benchmarking of income tax Kanwil Direktorat Jenderal Pajak Sumatera Utara I. This research type is statistic infrensial, the...