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Penulis :

Hendharto Oetomo

Olina Rizki Arizal

Ngakan Putu Ardana

PERJANJIANPENGHINDARAN

PAJAK BERGANDA (P3B)

(TAX TREATY IS EASY)

Cara Mudah MeMahaMi

TAX BOOK - Preliminary (8 Sept 2015).indd 1 9/8/2015 5:16:04 PM

Hak cipta dilindungi undang undang. Dilarang memperbanyak atau memindahkan sebagian atau seluruh isi buku ini ke dalam bentuk apapun, baik secara elektronik, maupun mekanik, termasuk memfotokopi, merekam, atau dengan sistem penyimpanan lainnya, tanpa izin tertulis dari penulis.

Penulis :

1. Hendharto Oetomo (Tommy)

2. Olina Rizki Arizal (Olina)

3. Ngakan Putu Ardana (Ngakan)

Editor :

Retnowati

Esvandiari

Desainer :

Agung Trisno

ISBN :

979-442-410-1

Kode buku:

Keu No.34

PERJANJIANPENGHINDARAN

PAJAK BERGANDA (P3B)

(TAX TREATY IS EASY)

Cara Mudah MeMahaMi


iiiKATA PENGANTAR

Puji dan syukur kami panjatkan kepada Tuhan Yang Maha Pengasih karena

diberikan kesehatan atas pikiran dan tenaga sehingga buku ini dapat

terselesaikan pada waktunya. Kami menyambut dengan penuh rasa

gembira atas diluncurkannya buku yang merupakan panduan secara mudah

untuk memahami Perjanjian Penghindaran Pajak Berganda (P3B) atau Treaty.

Kita menyadari bahwa dunia bisnis saat ini diwarnai persaingan yang luar biasa

ketat dan berbagai perubahan situasi dan kondisi baik dalam maupun luar negeri.

Kondisi tersebut sejalan dengan globalisasi ekonomi saat ini, yaitu perkembangan

transaksi lintas negara makin pesat akibat gerakan ekspansi secara global

terhadap ekonomi, keuangan, maupun perdagangan. Gerakan ekspansi ini tak

terlepas akibat kemajuan di bidang infrastruktur komunikasi dan transportasi.

Negara-negara di dunia seakan borderless (tanpa pembatas) sehingga mudah

untuk melakukan transaksi dan komunikasi dari berbagai belahan dunia. Namun,

walaupun transaksi lintas negara merupakan hal yang biasa dan rutin, aspek pajak

tiap transaksi menjadi lebih rumit dan kompleks karena kegiatan di suatu negara

akan berdampak pada kegiatan di negara lain. Salah satu aspek perpajakan yang

akan bersentuhan langsung dengan globalisasi ekonomi adalah perpajakan

internasional yang erat kaitannya dengan Treaty.

Kata Pengantar


iv KATA PENGANTAR

Treaty merupakan perjanjian dua negara tentang bagaimana mengatur

pengenaan pajak yang memiliki dimensi internasional agar tidak terjadi

pengenaan pajak secara berganda. Pengaturan ini menjadi penting karena

beban pajak yang ditanggung oleh orang atau badan yang memiliki kaitan di dua

negara tersebut akan memengaruhi keputusan yang memiliki nilai ekonomis.

Memahami perpajakan internasional erat kaitannya dengan Treaty. Kalangan

dunia usaha maupun masyarakat Indonesia pada umumnya sudah memiliki

pengetahuan tentang regulasi perpajakan domestik, tetapi minim pengetahuan

terhadap regulasi perpajakan internasional.

Untuk meningkatkan pengetahuan kalangan bisnis maupun masyarakat umum,

penulis membuat buku Cara Mudah Memahami Perjanjian Penghindaran Pajak

Berganda (P3B) (Tax Treaty is Easy) agar seluruh kalangan akademisi, khususnya,

profesional, dan para pelaku usaha dapat dengan mudah memahami apa itu

Treaty. Buku ini disertai cara membaca Treaty dan mengaplikasikannya secara

mudah dan menyenangkan dengan berbagai contoh, gambar, dan cerita singkat,

namun padat makna dan mudah dimengerti.

Akhir kata, kami ucapkan banyak terima kasih kepada para rekan, keluarga, dan

khususnya TaxPrime atas masukan dan dukungannya sehingga buku ini dapat

kami selesaikan. Kami berharap buku ini dapat dipergunakan oleh berbagai

kalangan serta bermanfaat bagi penggunanya. Semoga Tuhan selalu melindungi

setiap langkah kita demi kemajuan diri dan bangsa kita dalam bersaing di era

globalisasi.


vDaftar Isi

Kata Pengantar ...................................................................................................................................................... iii

Daftar Isi ............................................................................................................................................................................v

Daftar Gambar ........................................................................................................................................................ ix

Daftar Tabel ................................................................................................................................................................ xi

BAB 1

Pendahuluan ...............................................................................................................................................................1

1. Pengantar ...................................................................................................................................................1

2. Perpajakan Internasional dan Tax Treaty ................................................................2

3. Treaty Model .............................................................................................................................................6

4. Bagaimana Membaca Treaty? .............................................................................................7

5. Penerapan Treaty secara Umum.......................................................................................8

6. Benefi cial Owner ..............................................................................................................................10

Catatan 1-1- Benefi cial Owner (BO) di Indonesia ..................................................10

BAB 2

RUANG LINGKUP TREATY (SCOPE OF CONVENTION) ........................................13

1. Orang atau Badan yang Tercakup dalam Treaty

(Person Covered) ................................................................................................................................14

2. Pajak-Pajak yang Tercakup dalam Treaty (Taxes Covered) ...............15

Catatan 2-1 -Penerapan di Indonesia ................................................................................16

Daftar Isi


vi Daftar Isi

BAB 3

DEFINISI (DEFINITION) ...............................................................................................................................17

1. Defi nisi Umum (General Defi nition) ..........................................................................17

2. Penduduk (Resident)...................................................................................................................20

3. Bentuk Usaha Tetap (Permananet Establishment) ....................................27

Catatan 3-1 - Penentuan Resident di Indonesia .......................................................29

Catatan 3-2 - Apakah Kantor Perwakilan Perusahaan Asing/Dagang

Asing Merupakan BUT, dan Dapat Dikenakan Pajak di Indonesia? .....................................................................................................................31

Catatan 3-3 - Time Test Treaty Indonesia ..........................................................................32

BAB 4

PEMAJAKAN ATAS PENGHASILAN (TAXATION OF INCOME) ......................37

1. Penghasilan dari Harta Tidak Bergerak (Income from Immovable Property) ..................................................................................................................................................38

2. Laba Usaha (Business Profi t) ...............................................................................................40

3. Perkapalan dan Transportasi Udara (Shipping and Aircraft) .........45

4. Perusahaan yang Memiliki Hubungan Istimewa (Associated Enterprises) ..........................................................................................................................................47

5. Dividen (Dividends) ......................................................................................................................48

Catatan 4-1 - Transaksi Hubungan Istimewa ..............................................................50

6. Bunga (Interest) ................................................................................................................................51

Catatan 4-2 - BPT atas Keuntungan BUT di Indonesia .....................................52

7. Royalti (Royalties) ..........................................................................................................................53

8. Keuntungan Penjualan Harta (Capital Gain) .................................................54

9. Pekerjaan Bebas/Jasa Profesional (Independent Personal Services) ......................................................................................................................................55

10. Pekerjaan dalam Hubungan Kerja (Dependant Personal Services) ...................................................................................................................................................57

11. Imbalan Direktur (Director Fee’s) ..................................................................................58

12. Artis dan Atlit (Artistes & Sportsman) ......................................................................59

13. Pensiun (Pensions) ........................................................................................................................60

14. Jabatan Dalam Pemerintah (Government Services)................................61


viiDaftar Isi

15. Siswa (Student) .................................................................................................................................62

Catatan 4-3 - Guru/Profesor/Peneliti ....................................................................................63

16. Penghasilan Lainnya (Other Income) ......................................................................63

Contoh Kasus 4-1 - Business Profi t ...................................................................................78

Contoh Kasus 4-2- Branch Profi t Tax ...............................................................................82

Contoh Kasus 4-3- Dividend ................................................................................................86

Contoh Kasus 4-4- Shipping .....................................................................................................................87

Contoh Kasus 4-5- Royalties .....................................................................................................................88

Contoh Kasus 4-6- Dependent Personal Services & Director’s Fees .................90

Contoh Kasus 4-7- Capital Gain (Shares) ....................................................................................92

BAB 5

PEMAJAKAN ATAS MODAL/ KEKAYAAN (TAXATION OF CAPITAL) ......95

Catatan 5-1 - Taxation on Capital - Treaty Indonesia ..................................96

BAB 6

METODE PENGHINDARAN PAJAK BERGANDA (METHOD OF ELIMINATION OF DOUBLE TAXATION) ......................................................................................99

1. Metode Pengecualian (Exemption Method) ..............................................100

2. Metode Pengkreditan (Credit Method) ............................................................101

3. Metode Lainnya ...........................................................................................................................102

Catatan 6-1 - Kredit Pajak Luar Negeri di Indonesia..................................................102

Contoh Kasus 6 -1- Exemption & Credit Method ..............................................................104

Contoh Kasus 6-2 – Tax Sparing ........................................................................................................106

Contoh Kasus 6-3 – Penghindaran Pajak Berganda di Indonesia -Terdapat Laba dari Negara Lain ......................................................................................................107

Contoh Kasus 6.4 – Penghindaran Pajak Berganda di Indonesia - Terdapat Kerugian dan Laba di Negara Lain .....................................................................109


viii Daftar Isi

BAB 7

KETENTUAN KHUSUS (SPECIAL PROVISION) ..............................................................111

1. Non Diskriminasi (Non Discrimination) ..............................................................111

2. Prosedur Persetujuan Bersama (Mutual Agreement Procedure) ....113

Catatan 7-1 - MAP di Indonesia ...............................................................................................114

3. Pertukaran Informasi (Exchange of Information) .............................116

4. Bantuan dalam Penagihan Pajak (Assistance in the Collection of Taxes) ........................................................................................................................................................116

5. Anggota Misi Diplomatik dan Konsulat (Members of Diplomatic Missions and Consular Posts) ..........................................................................................117

Catatan 7-2 - EOI di Indonesia .....................................................................................117

6. Ekstensi Teritorial (Territorial Extension) .........................................................120

BAB 8

KETENTUAN AKHIR (FINAL PROVISION) ...........................................................................121

1. Berlakunya Persetujuan (Entry Into Force) ......................................................121

2. Berakhirnya Persetujuan (Termination) .............................................................123

3. Protokol (Protocol) .....................................................................................................................123

Catatan 8-1 - Berlakunya Treaty di Indonesia ..........................................................123

Catatan 8-2 - Berakhirnya Treaty di Indonesia .......................................................124

BAB 9

PENCEGAHAN PENYALAHGUNAAN TREATY (ABUSE OF TAX TREATY) ......................................................................................................................................................................125

Catatan 9-1 - Tax Haven Country bagi Indonesia .........................................................128

Contoh Kasus 9-1 – Benefi cial Owner ..........................................................................................134

BAB 10

FENOMENA BISNIS DAN IMPLIKASI PAJAKNYA ................................................139

Bisnis Online.............................................................................................................................................................139

Taksi UBER ..................................................................................................................................................................142

Daftar Pustaka ...................................................................................................................................................147


ixDaftar Isi

Gambar 1- 1 Struktur Treaty ......................................................................................................................6

Gambar 1- 2 Penerapan Treaty...............................................................................................................8

Gambar 2- 1 Scope of Defi nition ......................................................................................................14

Gambar 3- 1 Dual Resident Individual/Kependudukan Ganda Individu ...........................................................................................................................................................................20

Gambar 3- 2 Tie Breaker Rule for Individual ...........................................................................21

Gambar 3- 3 Eff ective Management ..............................................................................................23

Gambar 3- 4 Permanent Establishment .....................................................................................28

Gambar 4 - 1 Immovable Property ..................................................................................................39

Gambar 4 - 2 Pembuktian BUT ...........................................................................................................40

Gambar 4 - 3 Business Profi t (Attribute Factual) ................................................................42

Gambar 4 - 4 Business Profi t (Force of Attraction) ...........................................................43

Gambar 4 - 5 Business Profi t (Eff ectively Connected) ...................................................44

Gambar 4 - 6 Profi t from Operation of Ship & Aircraft.................................................46

Gambar 4 - 7 Associated Enterprise ................................................................................................48

Gambar 4 - 8 Dividen ....................................................................................................................................49

Gambar 4 - 9 Interest ......................................................................................................................................52

Gambar 4 - 10 Royalty ..................................................................................................................................53

Gambar 4 - 11 Capital Gain.....................................................................................................................54

Gambar 4 - 12 Independent Personal Services ....................................................................56

Gambar 4 - 13 Dependant Personal Services .......................................................................57

Gambar 4 - 14 Director Fees ....................................................................................................................58

Gambar 4 - 15 Artis dan Atlit ................................................................................................................59

Daftar Gambar


x Daftar Isi

Gambar 4 - 16 Pensions ...............................................................................................................................60

Gambar 4 - 17 Government Services .............................................................................................61

Gambar 4 - 18 Students ...............................................................................................................................62

Gambar 5 - 1 Pemajakan atas Modal/Kekayaan ...........................................................95

Gambar 6 - 1 Metode Penghindaran Pajak berganda ........................................100

Gambar 8 - 1 Proses Pemberlakuan Treaty ......................................................................122

Gambar 9- 1 Transaksi Tanpa Substansi Ekonomi.....................................................131

Gambar 9-2 Transaksi sesuai Legal Form tetapi Tanpa Substansi Ekonomi ......................................................................................................................................................................132

Gambar 9- 3 Transaksi BO Indofood-1 ...................................................................................135

Gambar 9- 4 Transaksi BO Indofood-2 ...................................................................................136

Gambar 10-1 Proses Transaksi Taxi Uber ............................................................................. 145

Daftar Tabel

Tabel 3- 1 General Defi nition ...............................................................................................................18

Tabel 3- 2 Penentuan Residensi Selain Individu–Treaty Indonesia ..........24

Tabel 3- 3 Time Test BUT - Treaty Indonesia .........................................................................33

Tabel 4-1 Tarif Branch Profi t Tax serta Pengecualian atas Kontrak Bagi Hasil sesuai Treaty Indonesia ................................................................................................................63

Tabel 4-2 Penentuan Pengenaan Pajak atas Pengoperasian Kapal Laut dan Pesawat Udara di Lalu Lintas Internasional sesuai Treaty Indonesia ......................................................................................................................................................................66

Tabel 4-3 Tarif Pajak atas Penghasilan Dividen sesuai Treaty Indonesia ......................................................................................................................................................................68

Tabel 4-4 Tarif Pajak atas Penghasilan Bunga Sesuai Treaty Indonesia ..........70

Tabel 4-5 Tarif Pajak atas Penghasilan Royalti sesuai Treaty Indonesia ..........73


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