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RESUME (HIGHLIGHTS)

MANAJEMEN PERPAJAKAN

INVESTASI ASING DI INDONESIA

Diajukan untuk memenuhi dan melengkapi salah satu syarat dalam


Menempuh Perkuliahan Manajemen Perpajakan pada
Fakultas Ekonomi Program Profesi Akuntansi Universitas Widyatama

Dosen Pembimbing : Iji Samaji, S.E., M.Si., Ak., CA., BKP

Disusun Oleh :
Kelompok 3
1. Edwin Gunawan (1517204001)
2. Putri Permatasari (1517202003)
3. Bakhrul Ulum Asysidiqi (1517202008)

FAKULTAS EKONOMI
PROGRAM PROFESI AKUNTANSI
UNIVERSITAS WIDYATAMA
Terakreditasi (accredited)
SK. Ketua Badan Akreditasi Nasional Perguruan Tinggi (BAN-PT)
Nomor : 1148/SK/BAN-PT/Ak-SURV/PPAK/XI/2015
Tanggal 31 Januari 2015
BANDUNG
2018
BAB I

PENDAHULUAN

Seb!i ne!" be"#e$bn!% In&onesi $e$bu'uh#n &n n! u#u* bes" 


un'u# $el#sn#n *e$bn!unn nsionl+ ,ebu'uhn &n n! bes" 'e"sebu'
'e"-&
'e"-&ii #"en
#"en &n
&n u*
u* un'u#
un'u# $en!e-
$en!e-"
" #e'e"'
#e'e"'in!
in!!l
!ln
n *e$bn
*e$bn!un
!unn
n &"i
&"i
ne!".ne!" $-u% bi# &i #/sn "e!ionl $u*un #/sn !lobl+ In&onesi
$sih belu$ $$*u $ene&i#n &n *e$bn!unn 'e"sebu'+ Dis$*in! be"u*
$en!!li su$be" *e$bin &l$ ne!e"i% *e$e"in'h -u! $en!un&n! su$be" 
 *e$bin lu" ne!e"i% slh s'un &lh enn$n Mo&l Asin! Ln!sun!
( foreign
 foreign direct
direct invesment DI)+
DI)+

Su$b
Su$be"
e" *e$b
*e$bi
i
n
n DI
DI ini
ini oleh
oleh seb
seb!i
!in
n *en!
*en!$
$'
'%% $e"u
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#n su$b
su$be" 
e" 
 *e$bin lu" ne!e"i n! *lin! *o'ensil &ibn&in!#n &en!n su$be" n! lin+
n
no
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u (133
(1338)
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li"n bn'un
bn'un 'u
'u $o&l
$o&l
 *o"'o4olio% sebb 'e"-&in DI &isu'u ne!" #n &ii#u'i &en!n '"ns4e" o4 
'ehnol
'ehnolo!
o!%% #no/.h
#no/.ho/
o/%% $n!e
$n!e$en'
$en' s#ill%
s#ill% "esi#o
"esi#o ush
ush "el'i
"el'i44 #eil
#eil &n lebih
lebih
 *"o4i'ble+

Seb!in bes" in5es'si sin! $e"u*#n #e*e$ili#n *enuh 'u h$*i" *enuh
&"i sebuh *e"ushn+ Te"$su# -u! *e"ushn.*e"ushnn! &i$ili#i be"s$
 -oin' 5en'u"e &n linsi s'"'e!is &en!n *e"ushn.*e"ushn lo#l+ 6oiin'
5en'u"
5en'u"es
es n! $elib
$elib'#n
'#n 'i!
'i! *ih#
*ih# 'ule
'ulebih
bih bisn
bisn
 &isebu
&isebu'' sin&i#
sin&i#si
si &n
 bisn &iben'u# un'u# *"oe# 'e"'en'u se*e"'i #ons'"u#si s#l lus 'u *"oe# 
 *e#e"-n u$u$ n! $elib'#n &n $e$bu'uh#n be"b!i -enis #ehlin &n
su$be"&+

In5e
In5es'
s's
sii lu"
u" ne!e
ne!e"i
"i #ini
#ini $e$
$e$in#
in#n
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n *en'
*en'iin! &l
&l$
$ *"os
*"oses
es
in'e"nsion
in'e"nsionlis
lissi
si bisnis+
bisnis+ e"ubhn
e"ubhn n! sn!' bes" 'elh 'e"-&i bi# &"ise!i
&"ise!i

1
u#u"n% #u*n% &n $e'o&e in5es'si sin! &l$ &e#&e 'e"#hi"+ e"&s"#n
 **"n &i's% $# $#lh ini #n $e$bhs $en!eni Inves!s" As"n# $"
In$%nes"! 9+

2
BAB II

PEMBAHASAN

2&1 Pen#e'"!n Inves!s" As"n#


Menu"u' n&n!.n&n! No+ 1 Thun 13;7 *en!e"'in in5es'si sin!
&lh seb!i be"i#u' :
+ l' *e$b
*e$b"n
"n lu"
lu" ne!e"i
ne!e"i n!
n! 'i&#
'i&# $e"u*#n
$e"u*#n b!in
b!in &"i
&"i #e#n
#e#n
&e5is
&e5is In&ones
In&onesi%
i% &en!n
&en!n *e"se'
*e"se'u-u
u-un
n e$e"i
e$e"in'
n'h
h &i!un#
&i!un#n
n un'u# 
un'u# 
 *e$bin *e"ushn &i In&onesi+
 b+ l'.l' un'u# *e"ushn% 'e"$su# *ene$un.*ene$un b"u $ili# 
o"n!
o"n! sin!
sin! &n bhn.
bhn.bh
bhn%
n% n! &i$su##
&i$su##n
n &"i
&"i lu"
lu" #e &l$
&l$
/ilh In&onesi% sel$ l'.l' 'e"sebu' 'i&# &ibii &"i #e#n
&e5is In&onesi+
+ b!i
b!in
n &"i
&"i hsi
hsill *e"u
*e"us
sh
hn
n n!
n! be"&
be"&s
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#n
n n&
n&n!.
n!.un&
un&n
n!
! ini
ini
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"#en
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e"%% 'e'
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!un#n
n un'u#
un'u# $e$b
$e$bi
ii
i
 *e"ushn &i In&onesi+
Menu"u' n&n!.n&n! Re*ubli# In&onesi No$o" 2< Thun 2007
Ten'n
en'n!
! enn
enn$
$n
n Mo&
Mo&l%
l% enn
enn$
$n
n $o&
$o&ll sin
sin!
! &l
&lh
h #e!i
#e!i'
'n
n
$en
$enn
n$
$ $o&
$o&ll un'u
un'u#
# $el
$el#u
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#n ush
ush &i /il
/il
h
h ne!
ne!"
" Re*u
Re*ubl
bli# 
i# 
In&o
In&one
nessi n!
n! &il
&il#u
#u#
#n
n oleh
oleh *en
*enn
n$
$ $o&
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sin!%
n!% bi
bi# n!
n!
$en!!un#n $o&l sin! se*enuhn $u*un n! be"*'un!n &en!n
 *enn$ $o&l &l$ ne!e"i+ e"nn $o&l sin! &l$ *e$bn!unn 'elh
l$
l$ &i*e"b
&i*e"bin
inn!#
n!#n
n oleh
oleh *"
*" hli
hli e#ono$i
e#ono$i *e$bn
*e$bn!un
!unn+
n+ Se"
Se" !"is
!"is
 bes"% *e$i#i"n $e"e# &lh seb!i be"i#u'+ e"'$% su$be" &n
e#s'e"nl i'u $o&l sin! &*' &i$n4'#n oleh ne!" n! se&n!
 be"#e$bn! seb!i &s" un'u# $e$*e"e*' in5es'si &n *e"'u$buhn
e#ono$i+ ,e&u% *e"'u$buhn e#ono$i n! $enin!#' *e"lu &ii#u'i &en!n
 *e"ubhn s'"u#'u" *"o&u#si &n *e"&!n!n+ ,e'i!% $o&l sin! &*'
 be"*e"n *en'in! &l$ $obilissi &n $u*un '"ns4o"$si s'"u#'u"l+

3
,ee$*
,ee$*'%
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#ebu'uhn
hn #n $o&l
$o&l sin!
sin! $en-&
$en-&ii $enu"u
$enu"un
n se!e"
se!e" se'el
se'elh
h
 *e"ubhn s'"u#'u"l ben".ben" 'e"-&i ($es#i*un $o&l sin! &i $s
seln-u'n lebih *"o&u#'i4+
 #'o".4#'o" n! $e$*en!"uhi enn$n Mo&l Dl$ Ne!e "i
1. o'ensi &n #"#'e"is'i# su'u &e"h+
2+ u&
u&
 $s
$s"
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=+ e$n4'n
e$n4'n e"
e" o'ono$i
o'ono$i &e"h
&e"h se"
se" *"o*osi
*"o*osionl
onl
>+ e'
e' *oli'i#
*oli'i# &e"
&e"h
h &n nsion
nsionl+
l+
5. ,ee"$'n
,ee"$'n *e$e"in'h
*e$e"in'h &e"h &l$ $enen'u#n
$enen'u#n #ebi-#n
#ebi-#n lo#l
&n *e"'u
*e"'u"n
"n &e"h
&e"h n! $en?i
$en?i*'
*'#n
#n i#li$
i#li$ n! #on&us
#on&usi4
i4 b!i
b!i
&uni bisnis &n in5es'si+
2&2 Jen"s(Jen"s Inves!s" As"n#
2.2.1 Pen##%)%n#!n Inves!s" As"n# D")"*! D!'" T+,+!nn-!
Menu"u
Menu"u'' H&
H& &i'in-
&i'in-u
u &"i
&"i 'u-unn
'u-unn%
% in5es'
in5es'si
si &*'
&*' &i!olo
&i!olon!#
n!#n
n
#e&l$ &u -enis in5es'si:
1.  Portofolio investment  i'u in5es'si
in5es'si &l$ ben'u# se'.se'
#eun!
#eun!n
n se*e"'
se*e"'ii sh$%
sh$% obli!
obli!si%
si% &n ben'u#.
ben'u#.ben
ben'u#
'u# su"'
su"'
 be"h"! linn+
2.  Direct investment   i'u in5es'si se" n' &l$ ben'u# 
 *en&i"in *e"ushn% *e$bn!unn *b"i#% *e$belin b"n!
$o&l%
$o&l% lhn%
lhn% bhn
bhn b#u+ Dl$
Dl$ hl ini in5es'o"
in5es'o" 'e"lib
'e"lib'
'
ln!s
ln!sun!
un! &l
&l$
$ $n
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n *e"u
*e"us
sh
hn
n &n $en!o
$en!on'
n'"o
"oll
#'i
#'i5i
5i'
'ss *enn
*enn$
$n
n $o&
$o&ll 'e"s
'e"seb
ebu'
u'++  Direct investment 
 bisn &i$uli &en!n *en&i"in bn! *e"ushn 'u
 *e$belin sh$ $o"i's &"i su'u *e"ushn &o$es'i#+
Dl$
Dl$ #on'e#
#on'e#ss in'e"n
in'e"nsi
sionl
onl ben'u#
ben'u# in5es'
in5es'si
si ini bisn
bisn

&il#u
&il#u#n
#n oleh
oleh *e"us
*e"ush
hn
n $ul'i
$ul'ins
nsion
ionl
l &en!n
&en!n #'i5i
#'i5i's
's

4
in5es
in5es'
'si
si u$u$
u$u$n
n &i bi&
bi&n!
n! $nu4
$nu4#'
#'u"%
u"% e#s'
e#s'"
"#s
#sii &n
e#s*lo"si su$be" & l$% in&us'"i -s% &n seb!in+
2&2&
2&2&2
2 Pen#
Pen##%
#%)%
)%n#
n#!n
!n Inve
Inves
s!s
!s"" As"n
As"n#
# D")
D")"*
"*!
! D!'"
D!'" Be
Ben
n+.
+.n-
n-!
!
1. en&i
en&i"i
"in
n  subsidiary company (*en&i"in
(*en&i"in n# *e"ushn)+
*e"ushn)+
en
enn
n$
$n $o&l
o&l sin!
in! be"
be"ben'
ben'u#
u#  subsidiary company
&i&i"i#n &i ne!" 'e$*' in5es'si &n bisn se*enuhn
&i$ili#i se"' be"& &ib/h *en!/sn in&u# *e"ushn &i
ne!" 'e$*' sl in5es'
in5es'o"
o"++ en'u# subsidiary
en'u# subsidiary ini
 ini &*' -u!
&io*e"si#n
&io*e"si#n seb!i *e"ushn
*e"ushn sin! 'e"&4'" &en!n i@in
ush
ush n! &i#elu
&i#elu"#
"#n
n oleh
oleh ne!"
ne!" 'e$*'
'e$*' in5es'
in5es'si
si &n
'un&u# *& #e'en'un+
2. e$ben'u#n bn! *e"ushn lu" ne!e"i ( foreign
 foreign branch)
branch)
'u $el#u#n #on'"# #e!enn &en!n *e"ushn lo#l+
In5es'si be"ben'u# bn! *e"ushn 'u ben'u# #e!enn
#n e4e#'i4 &"i se!i bi *bil s#l ush "el'i4 $sih
#eil 'u *enn$n $o&l n! &il#u#n be"si4' se$en'"
'u un'u# -n!# *en&e#+
3. Mel#u#n #e"-s$ ( joint
 joint venture)
venture) &en!n *e"ushn lo#l+
In5es'
In5es'si
si n!
n! &il#u
&il#u#n
#n &l$
&l$ ben'u#
ben'u# #e"-s
#e"-s$
$ &en!n
&en!n
 *e"ushn lo#l &i$#su&#n un'u# $en!hin&"i "isi#o
#"en
#"en belu$
belu$ &i*h
&i*h$in
$in
 #on&isi
#on&isi *s"
*s" &i ne!"
ne!" 'e$*'
'e$*'
in5es'si+
4. e"i#'n #on'"# *e$be"in -s ( service
 service contract )+
)+ In5es'si
 ben'u# ini &lh be"u* *e$be"in -s 'e#ni# 'u -s
$n-e
$n-e$en
$en &"i
&"i *e"us
*e"ushn
hn sin!
sin! #e*&
#e*& *e"us
*e"ush
hn
n lo#l
lo#l
&en!n i$bln *e$b"n "ol'% #o$isi -s $n-e$en%
$n-e$en%
i$bln
i$bln -s #onsul'si%
#onsul'si% &n -s 'en! hli+ e$b"n
e$b"n

5
'e"seb
'e"sebu'
u' bisn
bisn
 &i#en#
&i#en#n
n *-#
*-# n!
n! &il#u#
&il#u#n
n se"
se"
 *e$o'on!n &i$u# (withholding
(withholding tax)+
tax)+
5. In5es'si ben'u# linn+ en'u# linn &"i ush *enn$n
$o&l sin! bisn &*' be"u* *e"-n-in un'u# *e$#in
$e"e# &!n! 'u lesensi% 'u *e"-n-in
*e"-n-in *en&nn &l$
"n!# $en-ul#n 'u $e$beli#n b"n! &n -s un'u# 
 *s" lo#l+
2&/ Inves!s" As"n# Y!n# Be's"! L!n#s+n#  Foreign Direct Investment/FDI 
DI 'u in5es'si ln!sun! lu" ne!e"i &lh su'u slh s'u i"i
 *en'in! &"i sis'e$ e#ono$i n! #in $en!!lobl+ isn% DI 'e"#i'
&en!n
&en!n in5es'
in5es'si
si se'.
se'.se'
se' *"o&u#
*"o&u#'i4
'i4%% $isln
$isln
 *e$bel
*e$belin
in 'u
'u #ons'"
#ons'"u#s
u#sii
sebuh *"bi#% *e$belin 'nh% *e"l'n% 'u bn!unn 'u #ons'"u#si
 *e"l'n 'u bn!unn n! b"u n! &il#u#n oleh *e"ushn sin!+
Seb!in bes" DI $e"u*#n #e*e$ili#n *enuh 'u h$*i" *enuh &"i
sebuh
sebuh *e"us
*e"ush
hn+
n+ Te"$su
e"$su#
# -u!
-u! *e"us
*e"ushn
hn.*e
.*e"us
"ush
hn
n n! &i$ili
&i$ili#i
#i
 be"s$ (-oin' 5en'u"e) &n linsi s'"'e!is &en!n *e"ushn.*e"ushn
lo#
lo#l+
l+ Sl
Slh
h s'u
s'u s*e
s*e#
# *en'i
*en'in!
n! &"i
&"i DI
DI &l
&lh
h bh/
bh/ *e$o
*e$o&
&ll bis
bis
$en!on'
$en!on'"ol
"ol 'u
'u se'i&
se'i&#n
#n *un
*un *en!"u
*en!"uh
h *en'in!
*en'in!99 $n-e
$n-e$en
$en &n
 *"o&u#si &"i *e"ushn &i lu" ne!e"i+
Gun&
Gun&ii &l
&l$
$ bu#un
bu#un
 $en
$eneb
ebu'
u'#
#n
n bh/
bh/ DI
DI &*
&*'' &il
&il#u
#u#n
#n
&en!n &u ":
1+ Men!o*
Men!o*e"
e"si#
si#n
n n#
n# *e"u
*e"ush
shn
n  subsidiary
 (subsidiary company)+
company)+
An# *e"ushn &*' 'e"-&i &isebb#n &n *en&i"in b&n
 b"u n! &i#enl &en!n n$
n $ T MA (*enn$n $o&l sin!) 'u
&en!n *e$belin
*e$belin seb!in
seb!in bes" sh$ b&n In&onesi
In&onesi n! su&h
 be"-ln+
An#
An# *e"us
*e"ush
hn
n $e"u*#
$e"u*#n
n en'i'
en'i'ss le!l
le!l $n&i"
$n&i"ii 'e"*is
'e"*ish
h &"i
&"i
in&u# *e"ushn /lu*un *e"$o&lnn &i*enuhi &n 'u ushn
&i#en&li#n oleh in&u# *e"ushn+ Seb!i en'i's 'e"*ish &"i in&u# 

6
 *e"ushn% n# *e"ushn $e$*uni e#sis'ensi sen&i"i &n bu#n
$e"u*#n
$e"u*#n en'u# sh Te'* (T) &"i BLN &i$#su&+
&i$#su&+ A*bil
A*bil
 be"&s"#n #en'n n# *e"ushn 'e"sebu' be"'in&# seb!i !en
(dependent
dependent agent ) 'u $e/#ili
$e/#ili #e*en'in!
#e*en'in!n
n in&u# *e"ush
*e"ushn%
n% n# 
 *e"ushn 'e"sebu' be"*elun! un'u# &*' $en-&i T+
Dili
Dilih
h'' &"i
&"i *e"s
*e"s*e
*e#'
#'i4
i4 hu#u
hu#u$
$ n#
n# *e"u
*e"us
sh
hn
n &n
&n in&u
in&u# 

 *e"ushn $e"u*#n en'i's le!l 'e"*ish &en!n &e$i#in se"
4is#l%
4is#l% n'" n#
n# &n in&u# *e"ushn
*e"ushn &*' $el#u#
$el#u#n
n '"ns#si
'"ns#si
 bisnis se*n-n! nili '"ns#si n! &i!un#n /-"+
/-"+ Hl 'e"sebu'
&i&s"#n 's lsn bh/ n# *e"ushn &en!n in&u# *e"ushn
$e$ili#i hubun!n is'i$e/+
2+ Men!o*
Men!o*e"
e"si#
si#n
n bn
bn!
! *e"us
*e"ush
hn
n (branch
(branch))
Cbn! *e"ushn sin! *& &s"n $e"u*#n &i5isi n!
&i&i"i
&i&i"i#n
#n &i /il
/ilh
h !eo!"
!eo!"4is
4is n!
n! 'e"*is
'e"*ish+
h+ Dilih
Dilih'
' &"i
&"i *e"s*e
*e"s*e#'i
#'i4 

hu#u$
hu#u$%% b
bn!
n! bu#
bu#n
n $e"u
$e"u*#
*#n
n en'i
en'i'
'ss n!
n! 'e"*
'e"*is
ish
h++ Menu
Menu"u
"u''
#
#$
$'
' *-
*-#
# hubu
hubun!
n!n
n n'
n'"
" ,n'
,n'o"
o" us
us'' &en!
&en!n
n b
bn!
n!
$e"u*#
$e"u*#n
n en'i'
en'i's
s 'un!!l
'un!!l ( single
 single entity)+
entity)+ en!o*e"sin
en!o*e"sin bn!
 *e"ushn lu" ne!e"i &i In&onesi #n $e$unul#n ben'u# ush
'e'
'e'*
* (T
(T)) &n
&n be"s
be"s'
''u
'uss /-i
/-ib
b *-
*-#
# lu"
lu" ne!e
ne!e"i
"i%% se&
se&n!
n!#
#n
n
 *en!o*e"sin n# *e"ushn lu" ne!e"i &i In&onesi #n
$eni$bul#n /-ib *-# b&n &l$ ne!e"i+
2&3 Pe'4e$!!n Pe')!.+!n P!,!. An!'!  Subsidiary Company Den#!n Branch
2&3&1  Subsidiary Company An!. Pe'+s!*!!n
1. An#
An# *e"us
*e"ushn
hn &iben'
&iben'u#
u# 's
's &s"
&s" *ene"'
*ene"'n
n sh$
sh$ &"i
&"i in&u# 
in&u# 
 *e"ushn &i lu" ne!e"i&
2. An#
An# *e"us
*e"ush
hn
n be"s'
be"s''us
'us sub-e#
sub-e# *-#
*-# &l$
&l$ ne!e"i
ne!e"i #"en
#"en 'elh
'elh
$e$enuhi
$e$enuhi #"i'e"i &i&i"i#n
&i&i"i#n &i In&onesi sesui *sl 2 ' = un&n!.
un&n! *-# *en!hsiln&

7
3. en!hsiln n! &i#en#n *-# &i In&onesi $eli*u'i *en!hsiln
n! be"sl
be"sl &"i &l$
&l$ ne!e"i
ne!e"i $u*un
$u*un &"i
&"i lu"
lu" ne!e"i
ne!e"i (worldwide
income)
income)&
4. Hubun
Hubun!
!n
n n'
n'"
" n#
n# *e"u
*e"us
sh
hn
n &i &l$
&l$ ne!e"
ne!e"ii &en!
&en!n
n in&u
in&u# 

 *e"ushn &i lu" ne!e"i be"si4'  separate entity 
entity  (en'i's le!l n!
'e"*ish)&
5. An'" n# *e"ushn &i &l$ ne!e"i &en!n in&u# *e"ushn &i lu" 
ne!e"i &*' $el#u#n '"ns#si s'u s$ lin% seb!i #onse#uensi
&"i  separate entity 
entity  n'" n# *e"ushn &i &l$ ne!e"i &en!n
in&u# *e"ushn
*e"ushn &i lu" ne!e"i+
ne!e"i+ N$un &e$i#in
&e$i#in '"ns#si
'"ns#si 'e"sebu'
'e"sebu'
h"us $e$enuhi #"i'e"i h"! /-" #"en n'" n# *e"ushn
&en!n
&en!n in&u#
in&u# *e"us
*e"ush
hn
n 'e"&*
'e"&*'' hubun!n
hubun!n is'i$e
is'i$e/
/ seb!
seb!i$
i$n
n
$e$ili#i sh$ lebih &"i 2< *& n# *e"ushn&
2&3&2  Branch 5!4!n# Pe'+s!*!!n
1.  Branch bn!
 Branch bn! *e"ushn $e"u*#n #e*n-n!n 'n!n &"i #n'o" 
 *us' (head
(head office)
office) &i lu" ne!e"i&
2. Cbn! *e"ushn lu" ne!e"i &i In&onesi be"s''us sub-e# *-# lu" 
ne!e"i sesui *sl 2 ' > un&n!.un&n! *-# *en!hsiln+
3. en!
en!h
hsi
sil
ln
n n!
n! &i#e
&i#en
n#
#n
n *-
*-#
# &i In&o
In&one
nesi
si &l
&lh
h hn
hn
 *en!hsiln n! be"su$be" &"i &l$ ne!e"i+
4. Hubun!n n'" bn! *e"ushn &i &l$ ne!e"i &en!n #n'o" *us'
&i lu" ne!e"i be"si4' single
be"si4' single entity (en'i's
entity (en'i's 'un!!l)&
5. An'" bn! *e"ushn &i &l$ ne!e"i &en!n #n'o" *us' &i lu" 
ne!e"i se" *-# 'i&# &i*e"#enn#n $el#u#n '"ns#si seb!i
#onse
#onse#ue
#uens
nsii &"i
&"i  single entity%
entity% #euli
#euli '"ns#si
'"ns#si *e$b"n
*e$b"n bun!
 *in-$n &"i bn! *e"ushn &i &l$ ne!e"i #e*& #n'o" *us' &i
lu" ne!e"i *& bisnis *e"bn#n+
2&6 Pen#!.+!n )!4! !n!. 7e'+s!*!!n $!n !4!n# 7e'+s!*!!n

8
2&6&1
2&6&1 Pen#!.
Pen#!.+!n
+!n L!4! An!.
An!. Pe'+s!*!
Pe'+s!*!!n
!n
Seb!i
Seb!i sub-e#
sub-e# *-#
*-# &l$
&l$ ne!e"i%
ne!e"i% n# *e"us
*e"ushn
hn lu" 
lu" 
ne!e"i &i In&onesi &i#en#n *-# 's *en!hsiln n! be"sl &"i
&l$ ne!e"i $u*un &"i lu" ne!e"i+ & u$u$n *-# (h
&n) &i#en#n 's &s" bsis ne'o% #ni en!hsiln &i#u"n!i
&en!n bi bi n! &i*e"#enn#n (deductable
(deductable expense)
expense) #euli
 *& ush.ush 'e"'en'u n! *-#n be"si4' 4inl (se*e"'i
 *e"ushn #ons'"u#si% real estate &n
estate &n linn)+ Sis lb se'elh *-# 
n! &i#i"i$ oleh n# *e"ushn #e*& in&u# *e"ushn &i lu" 
ne!e"i &i#en#n *-# 's &i5i&en h *sl 2; sebes" 20 'u
'"i4 tax treaty.
2&6&2 Pen#!.+!n
Pen#!.+!n L!4! 5!4!n# Pe'+s!*!!n
Pe'+s!*!!n
Cbn! *e"ushn lu" ne!e"i $e"u*#n en'u# sh Te'*
(T) n! be"s''us
be"s''us sub-e# *-# lu" ne!e"i+ Cbn! *e"ushn
*e"ushn
&i#en#n
&i#en#n *-# (h &n) 's *en!hsil
*en!hsiln
n n! be"su$be"
be"su$be" &"i
&l$
&l$ ne!e"i
ne!e"i++ n'u#
n'u# *e"us
*e"ushn
hn n!
n! be"s'
be"s''us
'us T &i In&ones
In&onesi
i
&e4in
&e4inis
isii *en!
*en!hs
hsil
iln
n seb
seb!
!i$
i$n
n &i'
&i'u"
u" &l
&l$
$ *s
*sll <  h
h
$eli*u'i hl.hl seb!i be"i#u':
1. en!h
en!hs
sil
iln
n &"i
&"i ush
ush 'u
'u #e!i
#e!i'
'n
n &
&n
n sh
sh 'e'
'e'*
*
'e"s
e"sebu'
ebu' &n
&n &"
&"i h"
h"' n!
n! &i$i
&i$illi#i 'u
'u &i#u
&i#us
si
i
(attributable principles)+
principles)+
2. en!hsiln #n'o" *us' &"i ush 'u #e!i'n *en-uln
 b"n! 'u *e$be"in -s &i In&onesi n! se-enis &en!n
&i-ln#n 'u &il#u#n oleh &n sh Te'* &i In&onesi
( force
 force of attraction
attraction principle)+
principle)+
3. en!hsiln &i5i&en% bun!% "ol'% se/% h&ih% $u*un
 *en!hsiln &"i *en-uln h"' n! &i'e"i$ 'u &i*e"oleh
oleh #n'o" *us' se*n-n!
se*n-n! 'e"&*'
'e"&*' hubun!n e4e#'i4 n'"

9
T &en!n h"' 'u #e!i'n n! $e$be"i#n *en!hsiln
&i$#su& (effectively
(effectively connected income rules)
rules)
A&*
A&*un
un bi
bi.
.bi
bi
 n!
n! be"#
be"#en
en
n
n &en!
&en!n
n *en!h
*en!hs
sil
iln
n
seb!i$n &isebu'#n &i 's boleh &i#u"n!#n &"i *en!hsiln
&n sh Te'*+ Dis$*in! i'u% &l$ $enen'u#n bes"n lb
su'
su'u
u b&n
b&n ush
ush 'e'
'e'*%
*% bi
bi &$i
&$ini
nis'
s'"
"si
si #n'
#n'o"
o" *us
*us'' n!
n!
&i*e"boleh#n un'u# &ibebn#n &lh bi n! be"#i'n &en!n
ush 'u #e!i'n ben'u# ush 'e'* n! bes"n &i'e'*#n
&i'e'*#n oleh
Di"-en
Di"-en *-#+ Dl$ hl ini bes"n
bes"n *e"sen'se
*e"sen'se lo#si
lo#si bi #n'o" 
 *us' *& &n sh Te'* &i In&onesi &lh sebes" 
 *e"bn&in!n n'" o$@e' T &en!n o$@e' #n'o" *us'  100&
e$b
e$b"
"n
n #e*&
#e*& #n'o"
#n'o" *us'
*us' n!
n! 'i&#
'i&# &i*e"b
&i*e"bole
oleh#n
h#n
&ibebn#n
&ibebn#n seb!i bi seb!i #onse#uensi
#onse#uensi &"i single
&"i  single entity &
n'"
n'" T
T &n
&n #n'o
#n'o"" *us
*us'' &i lu"
lu" ne!e"
ne!e"i%
i% bi
bi.
.bi
bi
 'e"s
'e"sebu
ebu''
$eli*u'i:
i. "ol'
"ol'ii 'u
'u i$bl
i$bln
n linn
linn hubun!
hubun!n
n &en!n
&en!n *en!!un
*en!!unn
n
h"'% *'en% 'u h#.h# linn+
ii. i$bln sehubun!n &en!n -s $n-e$en &n -s linn+
iii+
iii+ bun!
bun! #e
#eu
uli
li bun
bun!
! n!
n! be"#
be"#en
enn
n &en!
&en!n
n ush
ush *e"
*e"b
bn#
n#n
n
&n%
i5+
i5+ #e"
#e"u!i
u!in seli
elisih
sih #u"
#u"s $'
$' un!
un! si
sin! n!
n! 'e"
'e"-&i
-&i #i
#ib'
b'
4lu#'usi nili "u*ih *& *e"#i"n u'n! #e*& #n'o" *us'
Sis lb se'elh *-# (*en!hsiln #en *-#?, &i#u"n!i
h b&n) n! &i#i"i$ #e #n'o" *us' &i#en#n branch profit tax?
tax?
h *sl 2; ' > sebes" 20 'u '"i4 tax treaty
treaty++ 6i# sis lb
se'elh *-# bn! *e"ushn 'i&# &i#i"i$#n #e #n'o" *us' &i
lu"
lu" ne!e"i
ne!e"i $elin
$elin#n
#n &i'n
&i'n$#n
$#n #e$bl
#e$blii &l$
&l$ ush
ush b"u
b"u 'u
'u

10
 *e"lusn ush &i In&onesi $# bn! *e"ushn lu" ne!e"i
'e"sebu' &ibebs#n &"i *en!enn branch profit tax.
2&9 Pe'en!n!!n P!,!.  Tax Planning  P!$! Inves!s" As"n#
2.6.1 S.e:! tax planning  7!$!
 7!$! !n!. 7e'+s!*!!n
1+ *
* e4isien
e4isiensi
si *-#
*-# se"
se" !lobl *&
*& u$u$n
u$u$n &il#u#
&il#u#n
n &en!n
$en!!un
$en!!un#
#n
n &u s#e$ #ni s#e$
s#e$  pre tax 
tax  &n s#e
s#e$
$  post tax+
tax+
S#e$ Pre
S#e$ Pre tax &il#u#n
&il#u#n $n#l
$n#l '"i4
'"i4 *-# &i
&i ne!"
ne!" host country
country
(ne!" 'e$*' in5es'si)
in5es'si) lebih 'in!!i &"i*&
&"i*& '"i4 *-# n! be"l#u
&i ne!" home country (ne!"
country (ne!" &o$isili in5es'o")+ S#e$ ini &il#u#n
&en!n
&en!n $e$#s
$e$#si$
i$l#
l#n
n bi.
bi.bi
bi
 n! &ib
&ib"#
"#n
n #e*&
#e*& in&u# 
in&u# 
 *e"ushn &i lu" ne!e"i+ Den!n &e$i#in *en!hsiln #en *-# 
host country 
country  $en-&i #eil+
#eil+ S#e$
S#e$  post tax &il#u#n
&il#u#n $n#l
$n#l '"i4 
'"i4 
 *-# host country lebih
country lebih #eil &"i*& '"i4 *-# home country+
country+ S#e$
 post tax &il#u
&il#u#n
#n &en!n
&en!n $enun&
$enun& *e$be"i
*e$be"in
n &i5i&en
&i5i&en &"i n# 
 *e"ushn #e*& in&u# *e"ushn &i lu" ne!e"i+ e$be"in &i5i&en
&"i n# *e"ushn #e*& in&u# *e"ushn &i lu" ne!e"i &il#u#n
 *& s' *en!hsiln #en *-# in&u# *e"ushn &i lu" ne!e"i #eil&
2+ en'u#.ben'u
en'u#.ben'u#
# ush
ush /l sebelu$
sebelu$ $en&i"i
$en&i"i#n
#n n#
n# *e"ushn+
*e"ushn+
Men&i"i#n n# *e"ushn sin! &i In&onesi $e$e"lu#n bi n!
sn!' 'in!!i b!i *e"ushn
*e"ushn $nu4#'u" sebelu$ $en&i"i#n n# 
 *e"ushn &n $en&i"i#n *b"i# &i In&onesi *e"ushn &*'
$en!o*e
$en!o*e"s
"si#
i#n
n ben'u#.
ben'u#.ben'
ben'u#
u# ush
ush /l
/l un'u#
un'u# $e$*e"
$e$*e"#en
#enl#
l#n
n
 *"o&u#n 'e"lebih &hulu &n $en!e'hui *#h *"o&u# 'e"sebu'
&i$in'i oleh $s"#'+ A&*un ben'u#.ben'u# ush /l n! &*'
&i*ilih &lh:
+ Men&i"i#n #n'o" *e"/#iln &!n! sin! (Trade
 Representative Office)+
Office)+

11
,n'o" ini se$'.$' hn $el#u#n *"o$osi *"o&u# 
 *$e"n i#ln &n "ise' /l be"u* "ise' "ise' *e"si*n sebelu$
$en&i"
$en&i"i#
i#n
n *b"i#
*b"i# &i In&one
In&onesi
si++ ,n'o"
,n'o" ini 'i&#
'i&# $el#u
$el#u#n
#n
'"n
'"ns
s#s
#sii -ul
-ul beli
beli *"o&
*"o&u#
u# *b
*bil
il #ons
#onsu$
u$en
en &i In&o
In&ones
nesi
i
 be"$in' un'u# $e$beli b"n! 'e"sebu' $# #onsu$en
ln!su
ln!sun!
n! be"'"
be"'"ns
ns#si
#si &en!n
&en!n #n'o"
#n'o" *us'
*us' *e"us
*e"ushn
hn sin!
sin!
'e"seb
'e"sebu'
u' &i lu"
lu" ne!e"i
ne!e"i++ e"l#
e"l#un
un *e"*-
*e"*-#
#n
n 's
's *en&i"
*en&i"in
in
#n'o" *e"/#iln &!n! sin! &lh
 6i# #n'o" *us' n! $e"u*#n *en&u&u# ne!" T"e'
 *"'ne" $# sesui #e'en'un "'i#el < *"!"4 = tax
treaty 
treaty  n! be"sn!#u'
be"sn!#u'n
n TRO bu#n $e"u*#n
$e"u*#n ben'u# 
ben'u# 
ush 'e'* sehin!! sesui #e'en'un "'i#el bisnis *"o4i'
' T"e'%
T"e'% In&onesi seb!i ne!" su$be"
su$be" 'i&# $e$ili#i
$e$ili#i
h# *e$-#n 's *en!hsiln n! &i'e"i$ #n'o" *us'
&"i hsil
hsil *en-uln
*en-uln *"o&u# &i In&onesi+
In&onesi+ *bil
*bil #n'o" 
 *us' $e"u*#n *en&u&u# ne!" non '"e' *"'ne"%
$# *en!hsiln #n'o" *us' &"i *en-uln *"o&u# &i
In&onesi &i#en#n h *sl 1<&
 TRO 'i&# $e$*uni #e/-ibn $el*o"#n ST H
 b&n 'hunn $elin#n hn be"#e/-ibn $e$bu'
lis' o4 e*enses&
 TRO
TRO 'e"u
'e"u'
'n!
n! H
H *o'o
*o'on!
n! *un!
*un!u'
u' *b
*bil
il 'e"&
'e"&*
*'
'
'"ns#si n! $e"u*#n ob-e# H *o'on! *un!u'&
 en!h
en!hs
sil
iln
n n!
n! &i'e
&i'e"i
"i$
$ 'u
'u &i*e
&i*e"o
"ole
leh
h #"
#"/
/n
n..
#"/n
#"/n TRO bi# sin! $u*un lo#l $e"u*#n
$e"u*#n ob-e# 
H *sl 21?2;+

12
 b+ Men!i#' #on'"# #e!enn &en!n *e"ushn lo#l &i
In&onesi+
In&onesi+ #on'"#
#on'"# #e!enn n!
n! &iben'u#
&iben'u# sebi#n
sebi#n &lh
&lh
#e!enn bebs (independent
(independent agent )+
)+
Dl$ hl ini n! $en-ul#n *"o&u# *e"ushn lu" 
ne!e"i
ne!e"i 'e"seb
'e"sebu'
u' &lh
&lh *ih#
*ih# !en '"ns
'"ns#si
#si -ul
-ul beli
beli *"o&u# 
*"o&u# 
&il#u#n n'" #onsu$en &en!n !en+ A!en #n $ene"i$
#o$is
#o$isii #e!e
#e!en
nn
n &"i
&"i *e"u
*e"us
sh
hn
n lu"
lu" ne!e"
ne!e"i+
i+ 6i#
6i# #on'"
#on'"# 
# 
#e!
#e!en
enn
n n!
n! &ibe
&iben'
n'u#
u# &l
&lh
h #e!
#e!en
enn
n beb
bebss $#
#
 *e"ushn lu" ne!e"i
n e!e"i 'e"sebu' 'i&# &in!!* seb!i $e$ili#i
&n
&n sh
sh Te'
Te'*
* &i In&on
In&ones
esi
i++ Sehin
Sehin!!
!! In&o
In&one
nesi
si 'i&
'i&# 

$e$*un
$e$*uni
i h# *e$-
*e$-#n
#n 's
's *en!hs
*en!hsil
iln
n n! &i'e"i
&i'e"i$
$
&i*e"oleh !en bebs 'e"sebu'&
+ Men!i#
Men!i#'' #on'"#
#on'"# &en!n
&en!n *e&!
*e&!n!
n! *e"n
*e"n'"
'" lo#l
lo#l&
Dl$
Dl$ hl ini *e"us
*e"ush
hn
n *e&!n
*e&!n!
! *e"n'
*e"n'"
" 'e"seb
'e"sebu'
u'
hn $e$bn'u $el#u#n *"o$osi 's *"o&u# #n'o" *us'
!"
!" &*'
&*' &i-ul
&i-ul &i In&o
In&ones
nesi
i++ A*bi
A*bil
l &
& #ons
#onsu$
u$en
en &i
In&o
In&ones
nesi
i n!
n! be"$i
be"$in
n'' $#
$# #onsu
#onsu$e
$en
n &*'
&*' ln!
ln!su
sun!
n!
$el#u#n '"ns#si &en!n #n'o" *us' &i lu" ne!e"i+ Den!n
"
" ini In&on
n&ones
esii 'i&#
i&# $e$
$e$ili#
ili#ii h#
h# *e$
*e$-#
-#n
n 's
's
 *en!hsiln #n'o" *us' &"i hsil *en-uln *"o&u# &i
In&onesi+
PP* P!s!) 16
h sl 1< &lh -# en!hsiln n! &i#en#n 's *en!hsiln n!
&i'e"i$ 'u &i*e"oleh oleh B-ib -# Te"'en'u% i'u e"ushn *el"n 'u
 *ene"bn!n in'e"nsionl% e"ushn *el"n &l$ ne!e"i% e"ushn
 *ene"bn!n &l$ ne!e"i% e"ushn su"nsi lu" ne!e"i% e"ushn *en!ebo"n
$in#%
$in#% !s &n *ns bu$i% e"ushn &!n! sin! e"ushn
e"ushn n! $el#u#n
$el#u#n
in5es'si &l$ ben'u# bn!un.!un.se"h 'u OT (buil&% o*e"'e% n& '"ns4e"9)+

13
n'u# $en!hin&"i #esu#"n &l$ $en!hi'un! bes"n en!hsiln ,en
-# b!i !olon!n B-ib -# 'e"'en'u 'e"sebu'% be"&s"#n *e"'i$bn!n *"#'is
'u sesui &en!n #el@i$n *en!enn *-# &l$ bi&n!.bi&n! ush 'e"sebu'%
Men'e"i ,eun!n &ibe"i /e/enn! un'u# $ene'*#n No"$ en!hi'un!n ,husus
!un $en!hi'un! bes"n *en!hsiln ne'o &"i B-ib
B-ib -# 'e"'en'u 'e"sebu'+
Tbel T"i4 h sl 1<
U'!"!n T!'" ; DPP Pen-e%'!n < Pe)!7%'!n D!s!'
H+.+:
Ch"'e"   en!hsiln Ne'o :  Dise'o" oleh *e$o'on! *lin! •,M, 
ene"bn!n l$b' 'n!!l 10 buln >7<?, 
;  e"e&"n "u'o
Dl$ Ne!e"i  be"i#u'n+ M,+0>?
-# en!hsiln : 133;
  Dil*o"#n &l$ ST Ms
1%8  e"e&"n
e"e&"n "u'o h
h s
sll 1<%
1<% *li
*lin!
n! l$b
l$b'
' • SE
n! &i'e"i$ be"&s"#n 'n!!l 20 buln be"i#u'n+ =<?6+>
 *e"-n-in h"'e"  ?133;

TIDA, INAL

e"ushn en!hsiln Ne'o :  Dise'o" oleh *e$o'on!: *lin! • ,M, 


el"n l$b' 'n!!l 10 buln >1;?, 
 >  e"e&"n "u'o
Dl$ Ne!e"i  be"i#u'n+ M,+0>?
-# en!hsiln : 133;
 Dise'o" sen&i"i: *lin! l$b'
 1%2  e"e&"n "u'o ' 'n!!l 1< buln be"i#u'n+ • SE
23?6+>
INAL   Dil*o"#n &l$ ST Ms
?133;
h
h s
sll 1<%
1<% *li
*lin!
n! l$b
l$b'
'
'n!!l 20 buln be"i#u'n+

e"ushn en!hsiln Ne'o : Dise'o" oleh *e$o'on!: *lin! • ,M, 


ene"bn!n l$b' 'n!!l 10 buln >17?, 

14
&n el
el"n
"n  ;  e"e&"n "u'o  be"i#u'n+ M,+0>?
Lu" Ne!e"i 133;
-# en!hsiln :  Dise'o" sen&i"i: *lin! l$b'
'n!!l 1< buln be"i#u'n+ • SE
 2%;>  e"e&"n "u'o
=2?6+>
  Dil*o"#n &l$ ST Ms
 INAL ?133;
h
h s
sll 1<%
1<% *li
*lin!
n! l$b
l$b'
'
'n!!l 20 buln be"i#u'n+

B-ib -# n'u# ne!" n! 'i&# Dise'o" sen&i"i *lin! l$b' • ,M,
Lu" Ne!e"i & = &en!n 'n!!l 1< buln be"i#u'n ;=>?,M,+0
n! In&onesi : se'elh buln &i'e"i$ >?133>%
Me$*un  *en!hsiln+  be"l#u
en!hsiln Ne'o :
,n'o" $uli 1
Dil*o"#n *lin! l$b'
e"/#iln 1  Nili E#s*o" "u'o 6nu"i
'n!!l 20 buln be"i#u'n+
D!n! &i 133<
-# en!hsiln : • ,E
In&onesi
0%>>  Nili E#s*o" ;;7?6?200

"u'o 1% be"l#u
$uli 23
n'u# ne!" n! O#'obe"
$e$*uni = &en!n 2001
In&onesi • SE
02?6+0=?20
Disesui#n &en!n '"i4
08%
=
&i'e'*#n
INAL 'n!!l =1
6uli 2008

B-ib -# -# en!hsiln : Dise'o" *lin! l$b' 'n!!l • ,M,


n! 1< buln be"i#u'n+ <>=?,M,+0
7  =0  To'l
To'l i
Mel#u#n

15
,e!i'n e$bu'n 'u e"#i'n Dil*o"#n *lin! l$b' =?2002
• SE
sh 6s "n! 'i&# Te"$su# 'n!!l 20 buln be"i#u'n+
02?6+=1?20
M#lon i e$#in hn
0=
(Con'"' #u (Di"e' M'e"ils)
Mnu4'u"in
F=0 $e"u*#n '"i4
!)
'e"'in!!i sl 17 ' (1)
In'e"nsionl
hu"u4 b  h
&i i&n!
"o&u#si INAL
Minn
An#.An# 

ih# n! -# en!hsiln : Dise'o" *lin! l$b' 'n!!l • ,M,


Mel#u#n 1< &i buln se'elh $s 2>8?,M,+0
<  "u'o Nili
,e$i'"n OT be"#hi"  >?133<
Te"'in!!i Nili s" • SE
&l$
&en!n Nili 6ul Ob-e# Dil*o"#n *lin! l$b' =8?6+>?133
en'u#
-# (N6O) 'n!!l 20 buln be"i#u'n+ <
e"-n-in
n!un. INAL
Gun.Se"h ?
uil&
O*e"'e
T"ns4e"
(OT)

16
BAB III

PENUTUP

/&1 KESIMPULAN

en!e"'in in5es'si sin! &lh seb!i l' *e$b"n lu" ne!e"i n! 'i&# 
$e"u*#n b!in &"i #e#n &e5is In&onesi% &en!n *e"se'u-un e$e"in'h
&i!un#n un'u# *e$bin *e"ushn &i In&onesi l'.l' un'u# *e"ushn%
'e"$s
'e"$su#
u# *ene$u
*ene$un.*
n.*ene$
ene$un
un b"u
b"u $ili#
$ili# o"n!
o"n! sin!
sin! &n bhn.b
bhn.bh
hn%
n% n!
n!
&i$su##n &"i lu" #e &l$ /ilh In&onesi% sel$ l'.l' 'e"sebu' 'i&# 
&ibi
&ibi
i
i &"i
&"i #e#
#e#
n
n &e5is
&e5is In&o
In&one
nesi
si
 b!i
b!in
n &"i
&"i hsi
hsill *e"u
*e"us
sh
hn
n n!
n!
 be"&s"#n n&n!.un&n! ini &i*e"#enn#n &i'"ns4e"%
&i'"ns4e"% 'e'*i &i*e"!un#n un'u# 
un 'u# 
$e$bii *e"ushn &i In&onesi+ In5es'si sin! &*' $en&o"on! *e"e#ono$in
sehin!! &*' be"&$*# *osi'i4 b!i *e"'u$buhn *e"e#ono$in In&onesi -i#
in5es'si 'e"sebu' &i!un#n un'u# $e$bu# l*n!n #e"- &n in5es'si &ibi&n!
 *e$bn!unn n! *& #hi"n &*'
& *' $en&o"on! su'u *e"e#ono$in%
*e "e#ono$in% se&n!#n
$en!h
$en!h$b'
$b' *e"'u$
*e"'u$buh
buhn
n 'u
'u n! #n be"&$
be"&$*#
*# bu"u#
bu"u# *& *e"e#on
*e"e#ono$i
o$in
n
In&onesi *bil in5es'si sin! 'e"sebu' 'i&# &i*e"!un#n se" $#si$l #"en
$sih #u"n!n 4un!si *en!/sn &n in'e!"i's 's *enn!!un! -/b in5es'si
i'u sen&i"i+ I'ulh n! #n $en!#ib'#n in5es'si 'e"sebu' &*' be"$n4' 'u
'i&# *& *e"e#ono$in In&onesi+

sl 1< n&n!.n&n! h $en!'u" 'en'n! No"$ en!hi'un!n ,husus


un'u#
un'u# $en!hi
$en!hi'un
'un!
! *en!hs
*en!hsil
iln
n ne'o
ne'o &"i
&"i /-ib
/-ib *-#
*-# 'e"'en
'e"'en'u
'u n!
n! 'i&#
'i&# &*'
&*'
&ihi'un! be"&s"#n #e'en'un sl 1; ' (1) 'u ' (=) n&n!.n&n! h
&i'e'*#n
&i'e'*#n Men'e"i
Men'e"i ,eun!n
,eun!n (Di"-en
(Di"-en -# 2008)+ No"$ en!hi'un!n
en!hi'un!n ,husus
un'u
un'u#
# !olo
!olon!
n!n
n /-i
/-ib
b *-
*-#
# 'e"'
'e"'en
en'u
'u%% n'
n'"
" lin
lin:: e"u
e"us
sh
hn
n *el
*el
"
"n
n 'u
'u
 *ene"bn!n in'e"nsionl% e"ushn su"nsi lu" ne!e"i% e"ushn *en!ebo"n
$in#%
$in#% !s%
!s% &n *ns
*ns bu$i%
bu$i% e"us
e"ushn
hn &!n!
&!n! sin!%
sin!% &n e"us
e"ushn
hn n!
n!

17
$el
$el#u
#u#n
#n in5e
in5es'
s's
sii &l
&l$
$ ben'
ben'u#
u# bn!
bn!un.
un.!u
!un.
n.se
se"
"h
h (bui
(buil&
l&%% o*e"
o*e"'e
'e%% n&
'"ns4e"?OT)+

18
DAFTAR PUSTAKA

I#'
#'n A#un
A#un''n In&o
In&one
nessi+
i+ 201<
201<++  odul !hartered "ccountant# anajemen
 Perpaja$an+
 Perpaja$an+ 6#"': I#'n A#un'n In&onesi+

S"/
S"/e&
e&ii (200
(2002)
2)++ IN
INES
EST
TASI
ASI ASIN
ASING
G LANG
LANGSN
SNG
G DI INDO
INDONE
NESI
SIA
A DAN
DAN
A,TOR ANG MEMENGARHINA+ 6u"nl A#un'nsi J ,eun!n
ol+ > No+ 1+

Sun&% E"l+ 201=+ Perencanaan


201=+ Perencanaan Paja$ + 6#"': Sle$b E$*'

h''*:??///+*-#+!o+i&?on'en'?se"i.**h.**h.*sl.1<

19