Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal HUKUM BISNIS
David Setiyawan
Unknown Affiliation
Law, Crime, Criminology & Criminal Justice

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
STATUS HUKUM WAJIB PAJAK WARGA NEGARA INDONESIA YANG TINGGAL MENETAP DI LUAR NEGERI David Setiyawan
Jurnal HUKUM BISNIS Vol 3 No 2 (2019): Volume 3 no.2, Oktober 2019
Publisher : Fakultas Hukum Universitas Narotama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.206 KB)

Abstract

Indonesian citizens who reside abroad have dual tax resident issues, therefore has a double taxation on tax administration and has additional tax administration burden. This is happened since before settling abroad, the Indonesian citizen has a Tax ID (NPWP) in Indonesia and when settling abroad, is given the status of a taxpayer in the country concerned. The existence of an international taxation concept regarding the conflict of tax resident status raises uncertainty over which state taxpayer status is the citizen. Basically, the concept of international taxation and Indonesian taxation adheres to the principle of existence to determine one's taxpayer status. Thus, as long as it can be proven by official documents related to the existence of the Indonesian Citizens who have settled abroad, then the subjective tax obligations of the Indonesian citizen should have ended. Therefore, the Indonesian citizen can submit revocation of the Taxpayer Identification Number (NPWP) and if rejected, he can file a legal claim for the claim.
Co-Authors