Nicky Amanati Laily Rizkyana, S.H. NIM031814253002 (2020) Pemungutan Pajak Pertambahan Nilai Terhadap Layanan Streaming Netflix. Thesis thesis, UNIVERSITAS AIRLANGGA.
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Text (ABSTRAK)
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Text (DAFTAR ISI)
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Text (BAB I)
4. BAB I PENDAHULUAN.pdf Download (363kB) |
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Text (BAB II)
5. BAB II URGENSI PENGATURAN TENTANG PEMUNGUTAN PAJAK PERTAMBAHAN NILAI PADA NETFLIX.pdf Restricted to Registered users only until 14 January 2024. Download (345kB) | Request a copy |
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Text (BAB III)
6. BAB III UPAYA PEMERINTAH DALAM MEMUNGUT PAJAK PERTAMBAHAN NILAI PADA NETFLIX.pdf Restricted to Registered users only until 14 January 2024. Download (269kB) | Request a copy |
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Text (BAB IV)
7. BAB IV PENUTUP.pdf Restricted to Registered users only until 14 January 2024. Download (132kB) | Request a copy |
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Text (DAFTAR BACAAN)
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Text (PERNYATAAN KESEDIAAN PUBLIKASI)
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Abstract
This thesis is entitled " Value Added Tax for Netflix Streaming Services” with 2 (two) main issues, namely: (1) Urgency of Value Added Tax for Netflix Streaming Services (2) Indonesian government efforts to collect value addede tax on Netflix Streaming Services. This research is a type of legal research with normative legal research methods. Besides this research uses a statutory approach and a conceptual approach. The results of this thesis study show that the Legis Ratio of value added tax collection to the Netflix streaming application can be attributed to Perpu Number 1 of 2020 concerning State Financial Policy and Financial System Stability by the imposition of Value Added Tax on the utilization of Intangible Taxable Goods and or Taxable Services from outside the Customs Area within the Customs Area through the PMSE. So that Netflix as a subject of PMSE is subject to a value-added tax (VAT) rate of 10%, which is charged to consumers or buyers at the tax rate as stipulated in Law no. 42 of 2009 concerning the Third Amendment to Law Number 8 of 1983 concerning Value Added Tax of Goods and Services and Sales Tax on Luxury Goods.
| Item Type: | Thesis (Thesis) | |||||||||
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| Additional Information: | KKB KK-2 TMK.03-21 Riz p | |||||||||
| Uncontrolled Keywords: | Tax, Tax Collection, Value Added Tax, Netflix | |||||||||
| Subjects: | H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue | |||||||||
| Divisions: | 03. Fakultas Hukum > Magister Kenotariatan | |||||||||
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| Depositing User: | Tatik Poedjijarti | |||||||||
| Date Deposited: | 14 Jan 2021 00:18 | |||||||||
| Last Modified: | 14 Jan 2021 00:18 | |||||||||
| URI: | http://repository.unair.ac.id/id/eprint/103046 | |||||||||
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