REKONSTRUKSI KEBIJAKAN P3B INDONESIA
Penulis: Gunawan Pribadi (2010)
A tax treaty is an agreement between two countries composed of “a set of mutual adjustments and concessions between the tax laws and treasuries� of the countries. The treaty is intended to facilitate international trade and investment and to help the contracting states enforce their domestic tax laws and reduce tax evasion.Recently, the Government of Indonesia has concluded tax treaties with 58 treaty partner countries. The conclusions should be established in sound treaty policies. Nevertheless, the explicit of Indonesia’s tax treaty policy is under question, not only how it is but also its existence. Using comparative analyzes, this research tries to describe and reconstruct Indonesia’s tax treaty policy based on Indonesia’s tax treaty network and Indonesia model of tax treaty as well as that of OECD and UN Model.
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