TINJAUAN TERHADAP UNDANG-UNDANG PAJAK PBNGHASILAN DARI PERSETUJUAN PENGHINDARAN PAJAK BERGANDA ANTARA INDONESTA- MALAYSIA BERDASARKAN HUKUM PERJANJIAN INTERAIASIONAL.
noqlii $MqF F6F*o
cui ffntsokh FLr ndft Hurh
Dicjlbn udd
t
!.qi
{ rqrt!
hrm{5ur
!o i!!d lig rur iehFiai F iL{ eBtr rc4tr h ei dd
$to trlsc {q I ur r ru ds rFl
qh
i3
di ,*!
&neium dbdmg
nq0n6hi Ennje. Fljalio
i6br! tro@a Frlq s sE ndidb
cFki enE ablcr
'
srye@t
tui
ot
hMun.ut L\
krirlhr lig
m(r
lctu
&, osrjddi d{n':qi hin{ !
Y{gn ikrdtu'mF s L Ld*irlfui
F'llni dehr D.trsrr{i
r\tui {stq n k4!!kn n!e6
dhn 0i!ri h.hFoisrs
.
i h{en
!6rs bLh hdbal r!i,j.i
hc(r!
nq$&ki !N tudlnlii h'qmsqd, Fq oatr Li rdj4io r6$d
m sEi ad{ Flld
cer' altd-
bLnqhd. Fre
Btql
i ql Nr rlnui.h nqnii ,4r
"
trr
Fn
rDinuom56ni
yEDeq
qL
!{i
MlfgF&il
* Fi! hsbqh &it
kn Fnt
kFe !d$,!a ai!
! nslnd dj4 snr n No
abtdql Hr hi d.hs3r rqri!F4q
nrnrbrBoebi1 1
trri , Flr G di *h$ er hF rrildhF,ftn,r airt! du
ueF ui hrilai h!h4s( d4@l
h srL (k$ft5 lrrid, sjir
trninkn s4mij4 nleF ni4$
t
r*lr:*:".l;illirlf,'
i:rd lui &iFi *rjr lFa u0! i 4p
Dri
!r.dr Md r tu-ui,rrjr riiu
u.stuj{tuqEihn(!u
Ni:rtrsi1n $!j
b
Fl(fh , r!u rltjls!
$irLL!I kjar
krjqri r.!rh&6tr rjir tuaxia(rr8] mk^ q6iqr
jrdikD
{&e rr* &hd Fru
nqr
qi turr rnr qd
i!ro!
!fda-@,
46
cm hl
kk.talhr &,si trGlix idrl
$doghc dur wljit
.4MNlF}i!ncm*iu,ohl4\y'44kh@llh{
anqre n4erh kmilao.etrd
r
{ij[ rtilk Lur Ncqqi umuoN inab
dilo dtrEhhieduLB sj nqlk u4i
sjar.
dn( $ih nmtr d*u 6ar kdrk4 $bqu
th
es
ilitu.u'
AueqRay2@
'r.ru/be' '!niLa\
r4 |
141..6$,ard re4ei4
&dqniqrosm, P/i&t/c o/ &r/,. rr@@Erd.d
cs5g!{nrmio,l@
r,
r2lzrrd Lvdtud uoisig Pq
),?.en
utrrsrr
Nry Yo*
K6uos!j4Modb,,re31
h6!6iqRndj! kryahdqq
'tud Pqja htryet
Pqkdn4s b
schlqsqjooe036
stuf
ebrb, ,M, r.d?,t@' P.4,
su@,Behg,e6,Mdtol"gr ?4ettua| Htun,Raje cfln6
lvasio,ls&.xoe4'&ru^'m&lAi
z*dt
r]iq2@5,
Piarjtdl P!"srttu@ Pdje 34d,b
'ah
P4{w d
cui ffntsokh FLr ndft Hurh
Dicjlbn udd
t
!.qi
{ rqrt!
hrm{5ur
!o i!!d lig rur iehFiai F iL{ eBtr rc4tr h ei dd
$to trlsc {q I ur r ru ds rFl
qh
i3
di ,*!
&neium dbdmg
nq0n6hi Ennje. Fljalio
i6br! tro@a Frlq s sE ndidb
cFki enE ablcr
'
srye@t
tui
ot
hMun.ut L\
krirlhr lig
m(r
lctu
&, osrjddi d{n':qi hin{ !
Y{gn ikrdtu'mF s L Ld*irlfui
F'llni dehr D.trsrr{i
r\tui {stq n k4!!kn n!e6
dhn 0i!ri h.hFoisrs
.
i h{en
!6rs bLh hdbal r!i,j.i
hc(r!
nq$&ki !N tudlnlii h'qmsqd, Fq oatr Li rdj4io r6$d
m sEi ad{ Flld
cer' altd-
bLnqhd. Fre
Btql
i ql Nr rlnui.h nqnii ,4r
"
trr
Fn
rDinuom56ni
yEDeq
qL
!{i
MlfgF&il
* Fi! hsbqh &it
kn Fnt
kFe !d$,!a ai!
! nslnd dj4 snr n No
abtdql Hr hi d.hs3r rqri!F4q
nrnrbrBoebi1 1
trri , Flr G di *h$ er hF rrildhF,ftn,r airt! du
ueF ui hrilai h!h4s( d4@l
h srL (k$ft5 lrrid, sjir
trninkn s4mij4 nleF ni4$
t
r*lr:*:".l;illirlf,'
i:rd lui &iFi *rjr lFa u0! i 4p
Dri
!r.dr Md r tu-ui,rrjr riiu
u.stuj{tuqEihn(!u
Ni:rtrsi1n $!j
b
Fl(fh , r!u rltjls!
$irLL!I kjar
krjqri r.!rh&6tr rjir tuaxia(rr8] mk^ q6iqr
jrdikD
{&e rr* &hd Fru
nqr
qi turr rnr qd
i!ro!
!fda-@,
46
cm hl
kk.talhr &,si trGlix idrl
$doghc dur wljit
.4MNlF}i!ncm*iu,ohl4\y'44kh@llh{
anqre n4erh kmilao.etrd
r
{ij[ rtilk Lur Ncqqi umuoN inab
dilo dtrEhhieduLB sj nqlk u4i
sjar.
dn( $ih nmtr d*u 6ar kdrk4 $bqu
th
es
ilitu.u'
AueqRay2@
'r.ru/be' '!niLa\
r4 |
141..6$,ard re4ei4
&dqniqrosm, P/i&t/c o/ &r/,. rr@@Erd.d
cs5g!{nrmio,l@
r,
r2lzrrd Lvdtud uoisig Pq
),?.en
utrrsrr
Nry Yo*
K6uos!j4Modb,,re31
h6!6iqRndj! kryahdqq
'tud Pqja htryet
Pqkdn4s b
schlqsqjooe036
stuf
ebrb, ,M, r.d?,t@' P.4,
su@,Behg,e6,Mdtol"gr ?4ettua| Htun,Raje cfln6
lvasio,ls&.xoe4'&ru^'m&lAi
z*dt
r]iq2@5,
Piarjtdl P!"srttu@ Pdje 34d,b
'ah
P4{w d