Implementasi mekanisme skema waralaba dalam ketentuan hukum di Indonesia terhadap pengenaan pajak di Indonesia

Darma, Abed (2024) Implementasi mekanisme skema waralaba dalam ketentuan hukum di Indonesia terhadap pengenaan pajak di Indonesia. Masters thesis, Universitas Pelita Harapan.

Preview	Text (Abstract) Title.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (73kB) | Preview
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (374kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (381kB) | Preview
Preview	Text (Chapter 1) Chapter 1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (687kB) | Preview
	Text (Chapter 2) Chapter 2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter 3) Chapter 3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (556kB)
	Text (Chapter 4) Chapter 4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (650kB)
	Text (Chapter 5) Chapter 5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (459kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (487kB) | Preview
	Text (Appendices) ilovepdf_merged.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)

Abstract

The role of franchising in trade is very important because franchising is one of the crucial state revenues that can be used in managing a country. Franchises are the rights to sell a product or service. Based on Indonesian law, a franchise is an agreement in which one of the parties is given the right to utilize and/or use intellectual property rights or a combination of business characteristics owned by another party with a reward based on the conditions set by the other party in the context of providing and/or sale of goods and services. The problems discussed in this research are a. How are Indonesian legal provisions implemented for franchise businesses in Indonesia? b. How is the implementation of tax law in Indonesia for franchise businesses? The research method used in this research is normative research, namely the process of searching for legal rules, legal principles and legal doctrine to answer the legal problems faced. From the research results it is known that a. implementation of Indonesian legal provisions for franchise businesses in Indonesia includes legal regulations regarding agreements, in particular Article 1320 of the Civil Code, namely the terms of the agreement and Article 1338 of the Civil Code concerning provisions that can justify franchise agreements. b. The implementation of tax laws in Indonesia for franchise businesses is not running optimally due to the existence of obstacles that influence the implementation of franchise business tax policies.

Actions (login required)

View Item