Gupto Andreantoro, Deva Agung Mahendra

Abstract: A related party between an entity that has the power to influence the entity either directly or indirectly, such as equity participation, family relationships, management control and technology. This study aims to analyze the related party tax based on Indonesian law and the Indonesian tax treaty with Japan. Researchers used a qualitative explanative research type in this study. To obtain the required data, researchers conducted data by means of study literature, observation and documentation.

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Gupto Andreantoro, Deva Agung Mahendra (2021); Analysis Of Related Party Classification Based On Indonesian Tax Law And Tax Treaty Indonesia-Japan; International Journal of Scientific and Research Publications (IJSRP) 11(1) (ISSN: 2250-3153), DOI: http://dx.doi.org/10.29322/IJSRP.11.01.2021.p10971