Judul : TAX TREATY (Perjanjian Perpajakan)
link : TAX TREATY (Perjanjian Perpajakan)
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)
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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);
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(b)
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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;
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(c)
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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.
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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)
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a place of management;
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(b)
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a branch;
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(c)
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an office;
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(d)
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a factory;
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(e)
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a workshop;
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(f)
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a farm or plantation;
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(g)
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a mine, an oil or gas well, a
quarry or other place of extraction of natural resources;
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(h)
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a building site or construction,
installation or assembly project which exists for more than 183 days;
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(i)
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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.
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3.
The term
"permanent establishment" shall not be deemed to include:
(a)
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the use of facilities solely for
the purpose of storage or display of goods or merchandise belonging to the
enterprise;
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(b)
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the maintenance of a stock of
goods or merchandise belonging to the enterprise solely for the purpose of
storage or display;
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(c)
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the maintenance of a stock of
goods or merchandise belonging to the enterprise solely for the purpose of
processing by another enterprise;
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(d)
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the maintenance of a fixed place
of business solely for the purpose of purchasing goods or merchandise or for
collecting information for the enterprise;
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(e)
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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.
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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)
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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
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(b)
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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.
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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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