Value Added Tax Planning on The Transfer of Outsourcing Services (Case Study: CJ Enterprise)

Putranti, Titi and Putri, Kirana (2020) Value Added Tax Planning on The Transfer of Outsourcing Services (Case Study: CJ Enterprise). In: Proceedings of the 3rd International Conference on Administrative Science, Policy, and Governance Studies, ICAS-PGS 2019, October 30-31, Universitas Indonesia, Depok. Indonesia.

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Abstract

The presence of two tax basis for VAT on transfer of outsourcing services allows Taxable Entrepreneur for VAT purposes to plan their tax planning. This study aims to analyzes CJ enterprise's VAT planning on the determination of a tax basis, reviews it from neutrality and efficiency principles, and c

Item Type: Conference or Workshop Item (UNSPECIFIED)
Date Deposited: 04 Mar 2026 13:32
Last Modified: 17 Apr 2026 10:35
URI: http://eprints.eai.eu/id/eprint/30261

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