Darma, Abed (2024) Implementasi mekanisme skema waralaba dalam ketentuan hukum di Indonesia terhadap pengenaan pajak di Indonesia. Masters thesis, Universitas Pelita Harapan.
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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.
Item Type: | Thesis (Masters) |
---|---|
Creators: | Creators NIM Email ORCID Darma, Abed NIM01659210104 abedparlinn@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Budianto, Agus NIDN0326067304 UNSPECIFIED |
Uncontrolled Keywords: | Franchises ; Franchise Businesses ; Taxes ; Tax Regulations ; Government ; Entrepreneurs |
Subjects: | K Law > K Law (General) |
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law |
Depositing User: | Users 33481 not found. |
Date Deposited: | 28 Feb 2024 01:33 |
Last Modified: | 28 Feb 2024 01:33 |
URI: | http://repository.uph.edu/id/eprint/62521 |