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This is a Normative Legal Research study.

September 10, 2025Journal of Law, Society, and Islamic Civilization/Parental: Jurnal Hukum dan BudidayaOpen Access

Development of The Principle of Beneficial Ownership Identification of a Corporation and Their Implications for Tax Paying Obligation

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The principle of recognizing beneficial ownership impacts tax payment obligations significantly, and its implementation is crucial.
Tax evasion via beneficial ownership schemes, especially through treaty shopping, poses risks to national tax revenue.
Normative legal research using a statutory approach indicates that current regulations require further preventive measures.
The enforcement of Presidential Regulation No. 13 of 2018 is a necessary step, yet additional strategies like Limitation on Benefits are needed.

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Implication

Normative legal research examines tax obligations from recognizing beneficial ownership, suggesting increased data transparency to combat tax evasion.

Cite This Study

Tampubolon et al. (2024) studied this question.

synapsesocial.com/papers/68c1e07d54b1d3bfb60fd4b1 https://doi.org/10.20961/jolsic.v12i1.84480

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Implication

Normative legal research examines tax obligations from recognizing beneficial ownership, suggesting increased data transparency to combat tax evasion.

Development of The Principle of Beneficial Ownership Identification of a Corporation and Their Implications for Tax Paying Obligation

Key Points

Discussion

Implication

Cite This Study

Development of The Principle of Beneficial Ownership Identification of a Corporation and Their Implications for Tax Paying Obligation

Key Points

Discussion

Implication

Cite This Study

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Also Consider