DAUN LONTAR

Karena Yadnya Yang Paling Utama adalah Pengetahuan (Jnana)

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

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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

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Does Financial Secrecy Affect Profit Shifting?

Posted by I Wayan Agus Eka on November 28, 2019

Paper ini bisa dibaca di link berikut

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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

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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.

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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 »

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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).

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Warga Bali dan Subjek Pengampunan Pajak

Posted by I Wayan Agus Eka on June 3, 2017

Tulisan ini sebenarnya sudah ditulis pada minggu terakhir Bulan Desember 2016 dan awalnya direncanakan dikirim ke salah satu media. Namun karena suatu dan lain hal tidak jadi ditayangkan dan akhirnya saya putuskan untuk dipublish di blog pribadi saya ini. Selamat membaca Read the rest of this entry »

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Era Keterbukaan Data Perbankan

Posted by I Wayan Agus Eka on April 29, 2017

Mengulas tentang menyongsong keterbukaan data perbankan untuk kepentingan perpajakan di Indonesia. Dimuat di Harian Kontan Edisi 19 April 2017

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Era Baru Dokumentasi Transfer Pricing

Posted by I Wayan Agus Eka on April 7, 2017

Artikel ini dimuat di Harian Kontan Edisi 24 Maret 2017

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