kajian atas aspek internasional dalam undang-undang pajak...
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Kajian Atas Aspek Internasional dalam Undang-Undang Pajak Penghasilan
John Hutagaol
DITJEN PAJAK
VERSI 09/011
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TENAGA PENGKAJI
DITJEN PAJAK
DAFTAR ISI
Latar Belakang Perpajakan Internasional
Aspek Internasional Dalam Undang-Undang Pajak Internasional
Tax Treaty Indonesia Dengan Negara-Negara Mitra Runding
Outlook Kebijakan Perpajakan atas transaksi Internasional
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TENAGA PENGKAJI
DITJEN PAJAK
Faktor yang Mempengaruhi Transaksi Internasional
Teknologi Informasi
Sarana Transportasi
Semangat Globalisasi (FTA, EPA, & Other Multilateral Co-Operation)
Tingkat Ketergantungan
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TENAGA PENGKAJI
DITJEN PAJAK
Masalah Klasik Pajak Internasional
Transfer Pricing
Double Taxation
Harmful Tax Competition
Electronic Commerce
Special Purpose Vehicles & Tax Heaven Countries
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TENAGA PENGKAJI
DITJEN PAJAK
Isu Terkini
Treaty Shopping
Contract Manufacturing
Beneficial Owner
Mutual Agreement Procedure
Transfer Pricing
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TENAGA PENGKAJI
DITJEN PAJAK
Aspek Internasional Dalam Undang-Undang PPh
Aspek Internasional
Subjek Pajak
Objek Pajak
BUT &Kantor Perwakilan Dagang
Asing (KPDA)
SAAR
Related Party
Arm’s Length Price
Controlled Foreign Company (CFC)
Pemotongan PPh Pasal 21/26
Kredit Pajak Luar Negeri & Sumber
Penghasilan
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TENAGA PENGKAJI
DITJEN PAJAK
Status Subjek Pajak
Domicile Principle
Quantitave Test or Qualitative Test
Incorporation
Effective Management
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TENAGA PENGKAJI
DITJEN PAJAK
Objek Pajak
Objek Pajak:
• World Wide Income versusTerritorial Income
• All Type Of Income (Business Income, Passive Income, Employment Income, and Other Income
• Tax Object (final & non final) & Non Tax Object
• Foreign Tax Credit Claims
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TENAGA PENGKAJI
DITJEN PAJAK
BUT & KPDA
Perusahaan PMA vs BUT vs KPDA
Pengertian & Jenis BUT
Perlakuan Perpajakan Sama Dengan WPDN
Cakupan Penghasilan (Attributable, Force of Attraction, and Effectively Connected Rule)
Branch Profit Tax & Insentif Pajak
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TENAGA PENGKAJI
DITJEN PAJAK
Kredit Pajak Luar Negeri
Exemption vs Credit Method
Full Exemption and Exemption with Progression
Full Credit and Ordinary Credit
Ordinary Credit per Country Limitation
Source Rule
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TENAGA PENGKAJI
DITJEN PAJAK
Tax Treaty
Bilateral Tax Agreement (DTAs)
Division of Taxing Rights
Spirit -> DTA &Combat of Tax Evasion
Objective: DTA, Combat of Tax Evasion, Cash Flow Saving, Non Discrimination, EoI, MAP for Tax Dispute Settlement
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TENAGA PENGKAJI
DITJEN PAJAK
Outlook Kebijakan Pajak Internasional
Beneficial Owner
W/H atau Penghapusan Utang LN
Deem Purchase Rule
Deem Sale of Share Rule
World Wide Employment Rule
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TENAGA PENGKAJI
DITJEN PAJAK
THANK YOU