Kemungkinan Penyitaan Pajak Atas Aset Penanggung Pajak di Luar Negeri

Abstract

It Possibility of Tax Sequence on Assets of Overseas Tax Payers. With the Agreement on the Avoidance of Double Taxation (P3B) stipulated in Article 32A of Law Number 7 Year 1983 regarding Income Tax as amended several times and lastly by Law Number 36 Year 2008 (Income Tax Law), in addition to making Indonesia have an agreement with other countries to jointly avoid the imposition of double taxation and the prevention of circumvention of taxes, it has other effects. Another impact that arises on the implementation of the tax agreement is a change in the process of tax collection, because the taxpayer's property to be billed outside the territory of Indonesia.