Indonesian Abstract: Peningkatan konsumsi konten dan jasa digital di era globalisasi menimbulkan permasalahan terkait pemungutan Pajak Pertambahan Nilai (PPN) atas transaksi lintas negara. Permasalahan terkait PPN menurut OECD dalam BEPS Action Plan 1 yaitu ketimpangan antara pengusaha asing...

The strict competition requires company to fulfill the market demand that always increase from year to year. In supporting its business activity, PT.PSPI is doing the transaction wish the special and common partners. Special treatment that is given by PT. PSPI to their special partner causes...