base erosion

Indonesian translation: penggerusan basis pajak

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:base erosion
Indonesian translation:penggerusan basis pajak
Entered by: Joe Ly Sien

09:34 May 2, 2017
English to Indonesian translations [PRO]
Bus/Financial - Finance (general)
English term or phrase: base erosion
The OECD's base erosion project is likely to spur the most significant changes to the taxation of international business.
harrisanne
Indonesia
penggerusan basis pajak
Explanation:
proses mengurangi penghasilan kena pajak yang dilaporkan guna mengurangi kewajiban pajak yang harus dibayar.


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Note added at 7 menit (2017-05-02 09:42:24 GMT)
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Referensi 1 : http://iaiglobal.or.id/v03/PPL/detail_ppl-375.html
Referensi 2 : http://kalimantan.bisnis.com/read/20170123/251/621857/tuntut...

Contoh kalimat : Oleh karena itu, tidak mengherankan jika penggerusan basis pajak dan pengalihan laba (base erosion and profit shifting/ BEPS), termasuk manipulasi transfer pricing, justru memberikan dampak yang lebih besar di negara-negara berkembang (Crivelli, et.al., 2015).


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Note added at 4 jam (2017-05-02 14:26:38 GMT)
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Pengertian basis pajak : Nilai dari properti kena pajak, aset, dan pendapatan dalam suatu wilayah geografis tertentu.
Selected response from:

Joe Ly Sien
Indonesia
Local time: 12:45
Grading comment
Terima kasih semua
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1penggerusan pendapatan
Hipyan Nopri
4penggerusan basis pajak
Joe Ly Sien
3penggerusan penghasilan kena pajak
Regi2006


  

Answers


9 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
penggerusan penghasilan kena pajak


Explanation:
Dalam pertemuan tersebut, para Menteri Keuangan dan Gubernur Bank Sentral G20 secara bulat menyepakati agar program pertukaran informasi perpajakan otomatis (Automatic Exchange of Information/AEoI) dan pelaksanaan prinsip penghindaran Penggerusan Penghasilan Kena Pajak dan Pengalihan Profit (Base Erosion and Profit Shifting/BEPS) sepenuhnya diimplementasi mulai September 2017 dan selambat-lambatnya pada September 2018.
http://www.cnnindonesia.com/ekonomi/20170320095457-78-201328...

Pada akhirnya, debt bias akan mengakibatkan penggerusan penghasilan kena pajak yang berimplikasi pada menurunnya penerimaan pajak penghasilan (PPh) Badan.
https://pahamakuntansi.blogspot.co.id/2016/12/masyarakat-eko...

Regi2006
Indonesia
Local time: 12:45
Works in field
Native speaker of: Native in IndonesianIndonesian
PRO pts in category: 51
Login to enter a peer comment (or grade)

31 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
penggerusan pendapatan


Explanation:
Rujukan:
Kedua peraturan itu adalah implikasi aksi ke-3 dan ke-12 kerangka anti Penggerusan Pendapatan dan Pengalihan Profit (Base Erosion and Profting Shifting/BEPS). Sebanyak 97 negara dan yurisdiksi, termasuk Indonesia, telah berkomitmen mengadopsi 15 aksi anti BEPS ini.
http://www.sbktaxconsult.com/sbk/?mod=berita&page=show&stat=...

Hipyan Nopri
Indonesia
Local time: 12:45
Works in field
Native speaker of: Native in IndonesianIndonesian
PRO pts in category: 121

Peer comments on this answer (and responses from the answerer)
agree  Yosua Septian Elia: http://www.cnnindonesia.com/ekonomi/20170317133946-78-200872...
18 hrs
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4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
penggerusan basis pajak


Explanation:
proses mengurangi penghasilan kena pajak yang dilaporkan guna mengurangi kewajiban pajak yang harus dibayar.


--------------------------------------------------
Note added at 7 menit (2017-05-02 09:42:24 GMT)
--------------------------------------------------

Referensi 1 : http://iaiglobal.or.id/v03/PPL/detail_ppl-375.html
Referensi 2 : http://kalimantan.bisnis.com/read/20170123/251/621857/tuntut...

Contoh kalimat : Oleh karena itu, tidak mengherankan jika penggerusan basis pajak dan pengalihan laba (base erosion and profit shifting/ BEPS), termasuk manipulasi transfer pricing, justru memberikan dampak yang lebih besar di negara-negara berkembang (Crivelli, et.al., 2015).


--------------------------------------------------
Note added at 4 jam (2017-05-02 14:26:38 GMT)
--------------------------------------------------

Pengertian basis pajak : Nilai dari properti kena pajak, aset, dan pendapatan dalam suatu wilayah geografis tertentu.

Joe Ly Sien
Indonesia
Local time: 12:45
Works in field
Native speaker of: Native in IndonesianIndonesian
PRO pts in category: 16
Grading comment
Terima kasih semua
Login to enter a peer comment (or grade)



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