{"id":25846,"date":"2024-02-18T15:41:19","date_gmt":"2024-02-18T08:41:19","guid":{"rendered":"https:\/\/law.ugm.ac.id\/?p=25846"},"modified":"2024-12-17T09:08:55","modified_gmt":"2024-12-17T02:08:55","slug":"kuliah-sistem-pajak-dan-investasi-bersama-founder-ddtc","status":"publish","type":"post","link":"https:\/\/law.ugm.ac.id\/en\/kuliah-sistem-pajak-dan-investasi-bersama-founder-ddtc\/","title":{"rendered":"Lecture on Tax and Investment Systems with the Founder of DDTC"},"content":{"rendered":"

The Department of Tax Law at the Faculty of Law, UGM, held a public lecture on Thursday (15\/02\/2024). A total of 275 undergraduate students and 18 graduate students attended the public lecture, which was conducted via Zoom Meeting. This public lecture is one of the ways the department supports the <\/span>Sustainable Development Goals <\/span><\/i>specifically Goal 8 on Decent Work and Economic Growth and Goal 9 on Industry, Innovation, and Infrastructure.<\/span><\/p>\n

The theme of this event is \u201cTax Certainty in <\/span>Foreign Direct Investment<\/span><\/i> in Indonesia: Current Conditions and Future Challenges,\u201d featuring Darussalam, S.E., Ak., CA., M.Si., LL.M. (Int. Tax.), as the speaker. Darussalam is the <\/span>founder <\/span><\/i>founder of the Danny Darussalam Tax Center (DDTC), who has extensive experience in the field of tax consulting and has authored various books on international taxation. One of his books addresses topics such as <\/span>transfer pricing <\/span><\/i>and Double Taxation Agreements (P3B). The event was moderated by Taufiq Adiyanto, S.H., LL.M., a lecturer in the Department of Tax Law at the Faculty of Law, UGM.<\/span><\/p>\n

In this public lecture, Darussalam discussed the need for tax certainty for <\/span>foreign direct investment <\/span><\/i>in Indonesia. \u201cIn my opinion, if I were asked whether I prefer incentives or legal certainty in taxation, my answer would certainly be that<\/span> tax certainty<\/span><\/i> is far more important than the incentives themselves. This is because investors, as taxpayers, want to be able to plan from the start\u2014they do not like having to pay unexpected <\/span>costs <\/span><\/i>yang sifatnya <\/span>surprise <\/span><\/i>in the middle of running their business; no matter how large the costs may be, they want them to be predictable,\u201d he said while explaining the urgency of tax certainty in Indonesia.\u00a0<\/span><\/p>\n

Darussalam emphasized that there are six elements in taxation that serve as attractions for investors engaging in <\/span>foreign direct investment.<\/span><\/i>\u00a0<\/b><\/p>\n

First<\/span>, <\/b>regarding the tax system. This relates to a country\u2019s tax collection principles. Does it use a <\/span>worldwide system <\/span><\/i>or <\/span>territorial system?<\/span><\/i> Or is it a <\/span>hybrid format <\/span><\/i>as applied in Indonesia through the <\/span>foreign dividend exemption <\/span><\/i>provided the investment meets certain criteria.<\/span><\/p>\n

Second<\/span>, <\/b>how does Indonesia\u2019s tax system work from the perspective of the relationship between a company and its individual owners? Specifically, this is reflected in tax collection when profits are distributed to shareholders. Are they taxed <\/span>(classical system)<\/span><\/i> or not taxed at all <\/span>(one tier system)<\/span><\/i>? When taxed, Darussalam argues that <\/span>double taxation <\/span><\/i>leading many companies to retain their profits <\/span>(retained earnings).<\/span><\/i><\/p>\n

Third, regarding the tax rates applied in a country.<\/span><\/p>\n

Fourth, tax incentives. Although in the Doing Business survey presented by Darussalam, tax incentives ranked only eleventh as a factor in investment competitiveness\u2014with economic and political stability, among others, remaining the primary factors.<\/span><\/p>\n

Fifth, regarding a country\u2019s network of double taxation treaties (P3B). Darussalam raised an interesting question: do P3B still serve to eliminate double taxation when tax credits are already extensively regulated in the domestic laws of various countries.<\/span><\/p>\n

Sixth, regarding how countries regulate <\/span>anti avoidance rule<\/span><\/i>.\u00a0<\/span><\/p>\n

Darussalam delivered the guest lecture, interspersed with a question-and-answer session. Students who actively asked questions or were able to answer them received a book written by Darussalam.<\/span><\/p>\n

 <\/p>\n

Penulis: Regina Ditta<\/span><\/p>","protected":false},"excerpt":{"rendered":"

Departemen Hukum Pajak FH UGM selenggarakan kuliah umum pada Kamis (15\/02\/2024). Sebanyak 275 mahasiswa dari Prodi Sarjana dan 18 mahasiswa dari Prodi Magister mengikuti\u00a0 kuliah umum yang dilaksanakan melalui Zoom Meeting tersebut. Kegiatan kuliah umum ini merupakan salah satu bentuk dukungan terhadap Tujuan Pembangunan Berkelanjutan atau Sustainable Development Goals (SDGs) poin ke 8 mengenai Pekerjaan […]<\/p>\n","protected":false},"author":95,"featured_media":25847,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[28,218],"tags":[296,227,236,237,220],"class_list":["post-25846","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-berita","category-berita-sdgs","tag-departemen-hukum-pajak","tag-sdg-4-pendidikan-berkualitas","tag-sdg-8-pekerjaan-layak-dan-pertumbuhan-ekonomi","tag-sdg-9-industri-inovasi-dan-infrastruktur","tag-sdgs"],"_links":{"self":[{"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/posts\/25846","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/users\/95"}],"replies":[{"embeddable":true,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/comments?post=25846"}],"version-history":[{"count":2,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/posts\/25846\/revisions"}],"predecessor-version":[{"id":25849,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/posts\/25846\/revisions\/25849"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/media\/25847"}],"wp:attachment":[{"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/media?parent=25846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/categories?post=25846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/law.ugm.ac.id\/en\/wp-json\/wp\/v2\/tags?post=25846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}