Manfaat Langsung bagi Pembayar Pajak
Posted by I Wayan Agus Eka on March 8, 2021
Posted in Published Writing, Taxes | Tagged: KSWP, manfaat pajak, Uji Materi Pajak | Leave a Comment »
Kemudahan Berusaha dalam UU Cipta Kerja
Posted by I Wayan Agus Eka on December 7, 2020
Posted in Published Writing, Taxes | Tagged: Klaster Perpajakan, Omnibus Law, Omnibus Law Pajak, Reformasi Pajak, UU Cipta Kerja | Leave a Comment »
Koperasi dalam Keterbukaan Informasi Keuangan
Posted by I Wayan Agus Eka on November 24, 2020
Posted in Published Writing, Taxes | Tagged: banking secrecy, keterbukaan data perbankan, keterbukaan informasi keuangan, koperasi, transparansi pajak | Leave a Comment »
The Impact of The 2009 Indonesia’s Dividend Tax Cut on Dividend Payment
Posted by I Wayan Agus Eka on December 5, 2019
Paper ini bisa dibaca di link berikut
Posted in Published Writing, Taxes | Tagged: dividend payment, dividend tax cut, pemotongan pajak dividen, tax cut | Leave a Comment »
The Impact of The Indonesian Tax Administration Reform on Tax Compliance and Tax Revenue
Posted by I Wayan Agus Eka on November 28, 2019
Paper ini bisa dibaca di link berikut
Posted in Published Writing, Taxes | Tagged: kepatuhan pajak, penerimaan pajak, reformasi administrasi perpajakan, reformasi perpajakan | Leave a Comment »
Does Financial Secrecy Affect Profit Shifting?
Posted by I Wayan Agus Eka on November 28, 2019
Paper ini bisa dibaca di link berikut
Posted in Published Writing, Taxes | Tagged: financial secrecy, profit shifting, tax avoidance | Leave a Comment »
PPN Transaksi Digital Lintas Negara
Posted by I Wayan Agus Eka on June 30, 2018
Artikel ini dimuat di harian Kontan Edisi 29 Juni 2018. Klik disini untuk membaca lebih lanjut.
Salam
I Wayan Agus Eka
Posted in Published Writing | Tagged: pajak e-commerce;, PPN e-commerce; | Leave a Comment »
Nyepi dan Pemujaan kepada Sang Kala
Posted by I Wayan Agus Eka on March 18, 2018
Tidak seperti perayaan tahun baru lainnya yang biasanya dilaksanakan dengan meriah dan gegap gempita, umat Hindu merayakan tahun barunya dengan menyepi dan introspeksi diri. Nyepi berarti sepi dan perayaannya pun terefleksi dalam penghentian seluruh aktivitas. Di Bali, perayaan Nyepi benar-benar menemukan makna sepi tersebut. Jalan ditutup, sekolah libur, bandara ditutup, semuanya sepi dan berdiam di rumah masing-masing.
Posted in Daily Notes | Tagged: Arti Nyepi, Nyepi | Leave a Comment »
The Race to The Bottom, Competitiveness and Inequality
Posted by I Wayan Agus Eka on December 18, 2017
This is the original version of my article published in The Jakarta Post. In this version i will only add several graphs that was eliminated in the published version. Hopefully it will add more understanding for the reader. Read the rest of this entry »
Posted in Published Writing, Taxes | Tagged: Indonesia inequality, Indonesia tax cut, Indonesia tax cut and inequality, race to the bottom | Leave a Comment »
Beneficial Ownership, Lesson Learned from Tax Court Verdict
Posted by I Wayan Agus Eka on June 3, 2017
Introduction
Beneficial owner originally is not a tax concept, it is a common law concept that refer to people who enjoy the economic rights of the ownership that might be different from the legal owner. Hence, beneficial owner is the “indirect owner” and the ownership structure is often called as nominee registration or omnibus holding (Alexakis, 2004).
Posted in Taxes | Tagged: Beneficial owner indonesia, kasus beneficial ownership indonesia, kasus BO, putusan pengadilan beneficial owner | Leave a Comment »
