==== Tanya-SC | PPh | Pertanyaan ====

perusahaan australia sudah melakukan usaha di Indonesia >120 hr, apakah dianggap ada BUT?

==== Jawaban ====

The term "permanent establishment" shall include especially: (a) place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources or a place of exploration for natural resources; (g) a farm, plantation or other place where agricultural, pastoral, forestry or plantation activities are carried on; (h) an installation, drilling rig or ship used for exploration for o

==== Dasar Hukum ====

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=== Editor ===

AJ