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Download as PDF; Printable version; ... (Undang-undang Badan Penyelesaian Sengketa Pajak): Law No. 21/1997, repealed by ... Segara Sampaikan SPT Tahunan PPh Anda ...
The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; [1] [2] it is a form of physical presence test.