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TAX TREATY (Perjanjian Perpajakan)

TAX TREATY (Perjanjian Perpajakan) - Hallo sahabat Magister Akuntansi , Pada Artikel yang anda baca kali ini dengan judul TAX TREATY (Perjanjian Perpajakan) , kami telah mempersiapkan artikel ini dengan baik untuk anda baca dan ambil informasi didalamnya. mudah-mudahan isi postingan Artikel Perpajakan , yang kami tulis ini dapat anda pahami. baiklah, selamat membaca.

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TAX TREATY (Perjanjian Perpajakan)

Telah dibahas pada kuliah sebelumnya bahwa Taxing Right (hak pemajakan)  harus memiliki nexus atau connecting principle berupa subjek dan aktivitas. Bila subjek bicara tentang asas residensial maka aktivitas bicara tentang source. Tanpa nexus ini maka negara tidak mempunyai Taxing Right.

Subjek residence country disebut sebagai home country sedangkan aktivitas yang menghasilkan penghasilan (source) disebut sebagai source country atau disebut juga host country.  Sudah dijelaskan juga sebelumnya bahwa  SPDN bersifat worldwide (dikenakan pajak untuk pendapatan dari dalam dan luar) sedangkan Subjek Pajak LN hanya untuk source yang berasal dari Indonesia saja.

Penentuan posisi subjek pajak terkait dengan home dan host country ini menjadi penting. Mengapa? Karena bila terjadi kasus pajak berganda maka yang berkewajiban memberikan tax relief (exemption ataupun tax credit) adalah residence country (home country) bukan source (host country). Di sinilah perlunya UU memberikan kriteria yang jelas tentang SPDN atau bukan SPDN.

Undang Undang dibuat oleh negeri kita dengan asas bahwa  Indonesia adalah negara berdaulat. Sebagai negara berdaulat, Indonesia bebas menentukan siapa yang masuk kriteria SPDN dan siapa yang masuk sebagai SPLN. Sehingga sangat mungkin kriteria yang ditetapkan menimbulkan konflik.

Misalnya Amerika Serikat memiliki asas citizenship, yang berarti bahwa  siapapun yang memegang paspor Amerika akan diakui sebagai SPDN Amerika, tidak peduli apakah seseorang tersebut sudah bertahun tahun tinggal di Luar Negeri.  Sedangkan Indonesia menganut asas domisili atau residen sehingga warga negara asing yang tinggal di Indonesia melebihi waktu tertentu dianggap sebagai SPDN.  Perbedaan asas ini akan menimbulkan konflik dual residensial.

Konflik konflik seperti ini kemudian dicarikan solusinya melalui tax treaty , sebagai contoh tax treaty antara Indonesia dan Singapura, persoalan dua residensial  untuk subjek pajak individual diselesaikan melalui tie breaker rule di pasal 4 yang berbunyi 

FISCAL DOMICILE
1.        For the purposes of this Agreement, the term "a resident of a Contracting State" means any person who is resident in a Contracting State" for tax purposes of that Contracting State. This term shall not include a permanent establishment of a foreign enterprise which is treated as a resident for tax purposes.
2.        Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules: 
(a)
he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closest (centre of vital interests); 
(b)
if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; 
(c)
if he has an habitual abode in both Contracting States or in neither of them, the competent authorities of the Contracting States shall settle this question by mutual agreement.
3.        Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall settle the question by mutual agreement.

Pada ketentuan pasal 4 tersebut dijelaskan bahwa subjek pajak pribadi ditentukan  taxing rightnya dari level individual, bila kemudian individu tersebut terkena kondisi dual residensial maka ditentukan dimana rumah permanennya, jika ternyata  memiliki rumah di permanen di kedua negara, maka turun ke ketentuan berikutnya yaitu centre of vital interest (dimana seseorang tersebut memiliki hubungan ekonomi dan personal yang paling kuat).  Jika masih belum bisa ditentukan maka dicari habitual abodenya (dimana seseorang paling banyak menghabiskan waktunya). Bila kondisi ini belum bisa memecahkan masalah maka akan diselesaikan melalui mutual agreement antara dua otoritas negera  yang berkompetent

Bagaimana untuk badan/non individual?
Indonesia mengatur dalan UU Pajak Penghasilan bahwa Badan Usaha yang didirikan di bawah payung hukum Indonesia ) Incorporated Indonesia sebagai SPDN. Disamping itu Indonesia juga mengatur bahwa Badan Usaha Asing, walaupun didirikan dengan payung hukum negara lain, namun bila memenuhi kriteria yang ditentukan oleh UU yaitu bertempat kedudukan di Indonesia, akan diperlakukan sebagai SPDN atau BUT (Badan Usaha Tetap). Misalnya rapat rapat manajemen dilakukan di Indonesia, maka dimata hukum Indonesia dianggap sebagai SPDN.

Hal ini akan bertabrakan dan menimbulkan konflik  dengan negara lain bila suatu badan hukum yang sama terkena dua kondisi BUT atau Permanen Establishment (PE).  Maka perlu dicarikan solusinya melalui Tax Treaty

Sebagai contoh tax treaty Indonesia - Singapura pasal 6 yang berbunyi;

PERMANENT ESTABLISHMENT
1.        For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of the enterprise is wholly or partly carried on.
2.        The term "permanent establishment" shall include especially: 
(a)
a place of management;
(b)
a branch;
(c)
an office;
(d)
a factory;
(e)
a workshop;
(f)
a farm or plantation;
(g)
a mine, an oil or gas well, a quarry or other place of extraction of natural resources;
(h)
a building site or construction, installation or assembly project which exists for more than 183 days;
(i)
the furnishing of services, including consultancy services, by an enterprise through an employee or other person (other than an agent of an independent status within the meaning of paragraph 7) where the activities continue within a Contracting State for a period or periods aggregating more than 90 days within a twelve- month period.
3.        The term "permanent establishment" shall not be deemed to include:
(a)
the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise; 
(b)
the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; 
(c)
the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; 
(d)
the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or for collecting information for the enterprise; 
(e)
the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise. 
4.        An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if it carries on supervisory activities in that other State for more than 6 months in connection with a construction, installation or assembly project which is being undertaken in that other State.
5.        A person acting in one of the Contracting States for or on behalf of an enterprise of the other Contracting State other than an agent of an independent status to whom paragraph 6 of this Article applies shall be deemed to be a permanent establishment in the first-mentioned State, if:
(a)
he has, and habitually exercises, in the first-mentioned State a general authority to conclude contracts for or on behalf of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise; or 
(b)
he habitually maintains in the first-mentioned State a stock of goods or merchandise belonging to the enterprise from which he regularly delivers goods or merchandise for or on behalf of the enterprise. 
6.        Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
7.        An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, where such persons are acting in the ordinary course of their business. 
However, when the activities of such an agent are devoted wholly or almost wholly on behalf of the enterprise, he shall not be considered an agent of an independent status within the meaning of this paragraph.
8.        The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself make either company a permanent establishment of the other. 




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