The Tax Instructor Team of the Large Taxpayers Regional Office (LTO) uploaded the latest podcast on the YouTube. This episode discussed about Permanent Establishment (BUT), which is a continuation of the previous episode, talking about Tax Treaty (P3B), Jakarta (Wednesday, 8/3).
Permanent Establishment (BUT) is a form of business used by an individual (OP) who does not reside in Indonesia or is in Indonesia for no more than 183 (one hundred and eighty three) days within a 12 month period (SPLN OP) or an entity that not established and domiciled in Indonesia (SPLN Badan) to run a business or carry out activities in Indonesia.
"The status of BUT in taxation is a foreign tax subject (SPLN) whose tax treatment is the same as a corporate tax payer," said Ahmad Rifan Expert Tax Instructor.
"To determine whether BUT is included in the SPDN and SPLN, a time test can be used," explained Rifan. Time Test is a test to determine the significance of someone's presence in Indonesia.
More detailed explanation of BUT and its relation to Tax Treaty can be heard on Youtube channel of Kanwil DJP Wajib Pajak Besar : Bentuk Usaha Tetap - BUT.
| Pewarta: Suci Zuliyan Safitri |
| Kontributor Foto: Nur Syifa Retno Utami |
| Editor: Firman Raharja |
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