期刊名称：International Journal of Economics Business and Politics
电子版ISSN：2587-2559
出版年度：2021
卷号：5
期号：1
页码：96-112
DOI：10.29216/ueip.868563
语种：Turkish
出版社：Recep Tayyip Erdogan Universitesi
摘要：A taxpayer has a different interpretation about compensation for capital loss in the USA with taxable income in Indonesia from the tax authority (DGT). This compensation is related to foreign income tax credit. Tax court states that if the capital loss is recognized in calculating the foreign income tax credit, the capital loss must be considered in calculating the taxable income. By using the case in the tax court decision in Indonesia and analysis of existing regulations, this paper finds that are multiple interpretations in a regulation. The capital loss in the USA only can be compensated in the USA, not in Indonesia. This paper finds that besides the actual tax payments, the calculation of foreign income tax credit can use the tax rates in the tax treaty and effective tax rate from tax payment in a foreign country. The existing tax regulations should be revised to reduce multiple interpretations.
关键词：Capital Loss;Compensation;Foreign Income Tax Credit;Taxable Income
