KEBIJAKAN PEMERINTAH DALAM PENGENAAN PAJAK PENGHASILAN PELAKU USAHA ASING GAME ONLINE

Abstract

This writing is awarded the title of "Government Policy In Income Tax Online Game Foreign business communities". The background of this paper is more and more the appearance of a variety of online games that demand various circles in Indonesia. The problem raised is that of online gaming businesses of foreign investors potentially have a considerable income. One of the sources of income of foreign investors is the online game of transactions such as the sale of goods or items in the online game that can only be purchased with real money. The money is flowing into foreign businesses. But in this case, foreign business players covered are of foreign investors who do not have or set up a permanent establishment in Indonesia.

Keywords: Income Tax, Corporate Income Tax Foreign, Online Game