Telaah yuridis atas pemajakan berganda penghasilan bentuk usaha tetap dan perjanjian penghindaran pajak berganda = Juridical study on double taxation of permanet establishments income and double taxation avoidance agreement

Tanmalano, Jesslyn (2015) Telaah yuridis atas pemajakan berganda penghasilan bentuk usaha tetap dan perjanjian penghindaran pajak berganda = Juridical study on double taxation of permanet establishments income and double taxation avoidance agreement. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The income of a permanent establishment is the wage of the permanent establishment’s work, which can either be enjoyed or used to further develop the business. It should be remembered this income is taxed by countries that have the authority to tax the permanent establishment. Each type of income are supposed to be levied once. However, there is a situation called double taxation, where more than one fiscal authority taxes the same income of the taxpayer. Double taxation brings injustice to those who does businesses in a foreign country. A permanent establishment is one of those taxpayers that are prone to be caught in double taxation, because a permanent establishment is an institution established by a company in a foreign country. Basically, it means that the permanent establishment’s income is prone to be taxed by both the country where it does its business, and the country where the establishing company is domiciled. In the context of permanent establishments in Indonesia, then these permanent establishments are prone to be taxed by both Indonesia and the country of its establishing company. Indonesia choose to use Double Taxation Avoidance Agreements, which are bilateral tax treaties used to cooperate with a foreign country in avoiding double taxation and prevent tax crimes. The Double Taxation Avoidance Agreements provide many good options to achieve those goals, however it doesn’t mean that the Double Taxation Avoidance Agreement cannot give rise to a different legal issue. Some of the issues that might rise are the continuing existence of double taxation and tax crime due to the delay in ratifying the Double Taxation Avoidance Agreement, a conflict of provisions between the Double Taxation Avoidance Agreement and the National Tax Law, and the loss of a country due to the alleviation of a permanent establishment of its income tax that is caused by the shortcoming of the Double Taxation Avoidance Agreement / Penghasilan adalah upah kerja seseorang maupun badan, yang dapat dinikmati maupun digunakan untuk mengembangkan usahanya. Akan tetapi, penghasilan wajib dikenakan pajak sesuai dengan hukum perpajakan yang berlaku. Wajarnya, setiap penghasilan dikenakan pajak hanya sekali. Akan tetapi, terdapat situasi pajak berganda, dimana penghasilan yang sama milik seorang individu atau badan dikenakan pajak dua kali oleh dua pihak berwewenang yang berbeda. Pajak berganda membawa ketidakadilan bagi mereka yang dikenakan pajak dua kali atas penghasilan yang sama. Salah satu dari mereka adalah bentuk usaha tetap. Bentuk usaha tetap adalah usaha milik negara lain yang menjalankan usahanya di Indonesia. Akibat asalnya yang adalah negara asing, dan tempat usahanya yang adalah Indonesia, penghasilan bentuk usaha tetap jatuh kedalam pemajakan berganda oleh Indonesia dan negara domisilinya. Pajak Berganda ini pun meningkatkan kecenderungan dilakukannya tindak pidana perpajakan guna meminimalisasi penghasilan yang harus dipajak oleh negara-negara yang berwewenang. Indonesia memakai perjanjian penghindaran pajak berganda, yang merupakan sebuah perjanjian bilateral untuk menghindari pajak berganda serta mencegah tindak pidana perpajakan. Akan tetapi, hal ini tidak berarti tidak adanya permasalahan hukum lain yang dapat timbul dengan hadirnya sebuah perjanjian penghindaran pajak berganda. Permasalahan-permasalahan yang dapat terjadi antara lain adalah terhambatnya proses ratifikasi perjanjian penghindaran pajak berganda, konflik antara hukum pajak nasional dan hukum yang tertera pada perjanjian penghindaran pajak berganda, serta dibebaskannya pajak penghasilan sebuah bentuk usaha tetap akibat kekurangan yang terdapat pada perjanjian penghindaran pajak berganda.

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