JURIDICAL ANALYSIS OF VIRTUAL OFFICE COMPANY DOMICILE AND THE IMPLICATIONS TOWARD TAXBEARER IMPOSITION

DOI

10.2991/icss-19.2019.125How to use a DOI?

Keywords

domicile; virtual office; tax bearer.

Abstract

Actually the office choice in the form of virtual office is not merely matter of land limitations and the impact of information and communication technology development. Juridical problem of virtual office for the company is matter of the company domicile that regulated in the Law on Limited Liability Company and domicile of the company as taxbearer set forth in the General Taxation Provision. The Limited Liability Company Law does not prohibit the use of virtual office as the domicile of the company, but in terms of taxation the domicile of the company is determined "according to the actual circumstances", while the domicile of virtual office is the virtual domicile so the use of virtual office does not indicate the company domicile according to the actual circumstances which are not in accordance with Article 2 (6) of the Law Number 36 of 2008. So it can be concluded, that the two rules governing the company domicile, namely the Limited Liability Company Law (Law Number 40 of 2007) and the Law Number 36 of 2008 concerning the Fourth Amendment to Law Number 7 of 1983 concerning Income Tax , there are asynchronous provisions regarding the use of virtual office as the company domicile.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Murni
PY  - 2019/11
DA  - 2019/11
TI  - JURIDICAL ANALYSIS OF VIRTUAL OFFICE COMPANY DOMICILE AND THE IMPLICATIONS TOWARD TAXBEARER IMPOSITION
BT  - Proceedings of the International Conference on Social Science 2019 (ICSS 2019)
PB  - Atlantis Press
SP  - 580
EP  - 584
SN  - 2352-5398
UR  - https://doi.org/10.2991/icss-19.2019.125
DO  - 10.2991/icss-19.2019.125
ID  - 2019/11
ER  -