KEDAULATAN HUKUM PAJAK INTERNASIONAL DI INDONESIA
Abstract
This study examines the sovereignty of international tax law in Indonesia, the purpose of this study is to determine how the rules of international tax law regulate taxation in a country, and to know and to know how to avoid double taxation regulated in Law Number 17 of 2000, Method The research used in this research is normative juridical or doctrinal legal research methods (dogmatic). Then, because this research is a comparative study between those carried out in the present and those carried out in the past, so in addition to using the normative juridical research method it also uses a historical research approach, added with the Law approach and the conceptual approach as research methods. The result of this research is that international tax law is the norms that regulate taxation due to foreign elements, both on the subject and the object. sources of international tax law consist of, National Tax Law, Treaty, National Judge Decrees. The procedure for avoiding double taxation which is adopted by Indonesian tax law with respect to income tax can be implemented in two ways, namely: the Unilateral (one-sided) method and the Bilateral / Multilateral Method with a treaty or tax. which is regulated in article 23 and article 24 of Law Number 17 of 2000.
Keywords: International Tax, Double Tax, Treaty, Unilateral, Bilateral
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