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3/6/2017

Perpajakan Internasional

Double Taxation Relief


Week 2

Double Taxation
Territorial vs World wide Income coverage
Double taxation inhibits economic activity
Coverage
Source and Residence Jurisdiction
Types of jurisdictional conflicts
Methods of elimination and reduction of double
taxation
Economic double taxation

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Source and Residence Tax Jurisdictions


Activities in its country Platform of
of residence of other international tax law:
country the source jurisdiction
of taxation
Activities of its The residence
residence in foreign jurisdiction of taxation
countries

Rationale
Source jurisdiction: policy reason for taxing income that has a
source in your country stems from the benefit theory of
taxation. It implies that non-resident taxpayer needs to have
some sort of presence in the country.
Doctrine of economic allegiance: to look to where the income
or wealth is produced, in a physically or economic sense, i.e.
to ascertain the origin of the income or wealth produced. >>
Presence test
Residence jurisdiction: income is taxed because of a nexus
between the country and the person (but not the activity)
who earns the income

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Juridical Double Taxation


The person can be taxed twice on the same
income in more than one country.
Conflicts:
Source-source conflict
Residence-Residence conflict
Source-residence conflict

Problems of Double Taxation


Conflict Solutions
Sourcesource conflict Some uniformity in source
rules such as those in
passive income
Residence-residence Tie-breaker rules (previous
conflict or dual-residence slides)
taxpayer
Residence-source conflict Source country has priority
over residence country

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Definition of double taxation


Main objective in the treaty as the avoidance of double
taxation with respect to taxes on income and on capital
Imposition of comparable income taxes by two or more
sovereign countries on the same item of income of the same
taxable person for the same taxable period
Different from the broader economic concept of double
taxation (Multiple taxation of the same items of economic
income).
Different from internal or domestic double taxation (double
taxation by national and sub-national government.

Methods or Relief Mechanism


Deduction method. The residence country allows its
taxpayers to claim a deduction for taxes
Exemption method. The residence country provides
its taxpayers with an exemption for foreign source
income >> full relief of DT
Credit method. The residence country provides its
taxpayers with a credit against taxes otherwise
payable for income taxes paid to a foreign country >>
full relief of DT

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Comparison
Deduction Credit Exemption
Foreign source income 100 100 100
Foreign tax 40% 40 40 40
Deduction for Foreign tax 40 nil Nil
Net domestic income 60 100 Nil
Domestic tax before credit 50% 30 50 Nil
Less foreign tax credit nil 40 Nil
Final domestic tax 30 10 Nil
Total tax 70 50 40

Exemption method
Residents of country R are taxed only on
domestic income i.e income derived from
country R. Country R does not tax foreign
sourced income.
Full exemption
Exemption with Progression
The most administratively efficient method for
double taxation relief

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Deduction Method
The least generous method of granting relief
The effect: residents earning foreign source
income and paying foreign income taxes on
the income are taxable at a higher combined
tax rate than the rate applied to domestic
source income.
Bias in favor of domestic investment over
foreign investment

Deduction method
Residents are allowed a deduction from their
assessable income, in calculating the tax
liability in their state, for foreign taxes paid on
foreign income
It does not completely eliminate the
residence-source conflict.

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Exemption method
Completely eliminates residence-source international
double taxation
Exemption with progression. The foreign income,
although exempt, is taken into account in
determining the rate of tax applicable to the
taxpayers other taxable income.
Encourages resident taxpayers to invest abroad in
countries with lower tax rates.
Relatively simple to administer and is effective in
eliminating international double taxation.

Credit Method
Foreign taxes paid by a resident taxpayer on foreign source
income generally reduce domestic taxes payable by the
amount of the foreign tax.
Problems: the foreign taxes which are creditable, country-
country or overall basis, rules for determining the source of
income and deduction, and the inclusion of the underlying
income in case of dividend.
Distribution of taxes between the source country and resident
country.
Completely eliminates source-residence conflict

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Credit method
Full credit method
Ordinary credit method

Types of credit method


Full credit
Ordinary credit: limited to the domestic tax. This is
the method adopted by DGT. The limit on foreign tax
credits is relevant only when the domestic tax rate is
less than the foreign tax rate. The foreign source
income is effectively taxed at the higher of the
domestic rate of tax or the foreign rate of tax

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Indirect Foreign Tax Credit


A credit granted to a domestic corporation for the
foreign income taxes paid by a foreign affiliated
company. It is granted at the time the domestic
corporation receives a dividend distribution from its
foreign affiliate.
The amount allowable as a tax credit is the amount
of underlying foreign tax paid with respect to the
income out of which the dividend was paid.

Credit Method
The credit method may have the effect of
discouraging domestic corporation that have earned
profits abroad through foreign affiliates from
repatriating these profits as dividend distribution.
Accrual taxation such as that used under the CFC
(controlled foreign corporation) rules eliminates the
deferral of the resident country tax on the foreign
source income earned by residents through foreign
affiliates.

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Tax Sparing Credit


A credit granted by the residence country for foreign
taxes that for some reason were not actually paid to
the source country but that would have been paid
under the countrys normal tax rules.
The reason for the tax not being paid is a tax holiday
or tax incentive
A feature of tax treaties between developed and
developing countries

Treaty aspects
The credit and exemption methods are
authorized by the OECD and UN model
treaties.
The deduction method is not authorized

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Allocation of Expenses
The need for allocating a proper portion of the
expenses incurred by its taxpayers between their
foreign source gross income and their domestic
source gross income.
Under the exemption method, expenses incurred by
the taxpayer to earn the income should not be
deductible.
Rules for attributing expenses to foreign source
income: tracing approach and apportionment

UN Model and OECD Model


2 Alternatives: Exemption Method and Credit
Method (pasal 23A dan B)
The difference is on the royalty income. Under
the OECD model, exemption should not cover
royalty because the taxing rights on the
royalty is left to the source country.

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Economic Double Taxation


Taxation of Dividends has its origin in the
classical system of taxation, which in effect
taxes corporate profits twice: at the company
level in the forms of profits and at the hand of
the shareholders when the profits are
distributed as dividends (personal tax).

Means to overcome
Exemption of income from taxation at the corporate level (as
in Estonia)
Exemption at the shareholder level (as in Greece and Latvia)
Full integration of corporate profits and shareholder income
(in the same way as partnership income is attributed to
individual partners)
Full imputation of corporate profits to shareholders (as in
Australia and NZ).

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Methods of elimination of Economic double


taxation in an international tax context
In order to maintain its tax base, countries that adopt dividend imputation
tax system do not normally extend imputation credits to non-resident
shareholders of resident companies
To achieve both capital import neutrality and eliminate Economic double
taxation:
Exemption at the shareholder level

Ketentuan Domestik

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BENTUK USAHA TETAP


(BUT)

bentuk usaha yang dipergunakan oleh


orang pribadi yg tidak bertempat tinggal di Indonesia,
orang pribadi yang berada di Indonesia tidak lebih dari
183 hari dalam jangka waktu 12 bulan, dan
badan yang tidak didirikan dan tidak bertempat
kedudukan di Indonesia

untuk menjalankan usaha atau


melakukan kegiatan di Indonesia

Ps. 2(5) UU PPh

a. tempat kedudukan b. cabang perusahaan


manajemen
B d. gedung kantor
c. kantor perwakilan
E
e. pabrik N f. bengkel
T
g. gudang h. ruang untuk promosi dan
U penjualan
i. pertambangan dan penggalian K
sumber alam j. wilayah kerja pertambangan
U minyak dan gas bumi
k. perikanan, peternakan,
pertanian, perkebunan,atau
S
A l. proyek konstruksi, instalasi,
kehutanan atau proyek perakitan
H
m. pemberian jasa dlm bentuk apa A
pun oleh pegawai /orang lain, n. Orang/badan yg bertindak selaku
sepanjang dilakukan lebih dr 60 hari agen yg kedudukannya tidak bebas
dlm jk waktu 12 bln T
E
o. agen / pegawai dr prsh asuransi p. komputer, agen elektronik/
T
yg tidak didirikan dan tidak bertp peralatan otomatis yg dimiliki,
kedudukan di Indonesia yg
A disewa/digunakan o/ penye-
menerima premi P lenggara transaksi elektronik u/
asuransi/menanggung risiko di menjalankan kegiatan usaha
Indonesia melalui internet

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Bentuk usaha tetap merupakan subjek


pajak yang perlakuan perpajakannya
dipersamakan dengan subjek pajak badan.
Ps. 2(1a) UU PPh

KEWAJIBAN PAJAK SUBJEKTIF


SUBJEK PAJAK LUAR NEGERI

BUT
MULAI :
SAAT MELAKUKAN USAHA/KEGIATAN MELALUI BUT DI INDONESIA
BERAKHIR :
SAAT TDK LAGI MENJALANKAN USAHA/KEGIATAN MELALUI BUT DI
INDONESIA.

Pasal 2A UU PPh

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BENTUK USAHA TETAP


Pasal 2 ayat (5)

BENTUK USAHA YANG


DIPERGUNAKAN OLEH

ORANG PRIBADI BADAN


SEBAGAI SUBJEK SEBAGAI SUBJEK
PAJAK LN PAJAK LN

UNTUK MENJALANKAN
USAHA ATAU KEGIATAN
DI INDONESIA

Bentuk Usaha Tetap


Suatu proyek konstruksi, instalasi dan perakitan
Pemberian jasa oleh karyawan dari sebuah
perusahaan atau orang lain, bila kegiatan tersebut
dilakukan selama lebih dari 60 hari dalam jangka
waktu 12 bulan
Agen yang tidak bebas
Seorang agen atau pegawai dari perusahaan asuransi
luar negeri yang menerima premi asuransi dari
Indonesia atau menanggung risiko di Indonesia

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BENTUK USAHA TETAP Pasal 2 ayat (5)

Suatu tempat yang dijadikan tempat melakukan usaha di Ind oleh


subjek pajak luar negeri, dapat berupa:

* Tempat kedudukan manajemen


* Cabang perusahaan
* Kantor perwakilan
* Gedung Kantor
* Pabrik Bengkel
* Pertambangan dan penggalian sumber alam, wilayah kerja
* Pengobaran untuk pertambangan
* Perikanan, peternakan, pertanian, perkebunan atau kehutanan
* Proyek konstruksi/instalasi/perakitan
* Pemberian jasa yang dilakukan lebih dari 60 hari dalam jangka
Waktu 12 bulan
* Agen yang kedudukannya tidak bebas
* Agen atau pegawai dari perusahaan asuransi luar negeri yang
menerima premi atau menanggung resiko di Indonesia

OBJEK PAJAK BUT


Pasal 5 ayat (1)

Usaha/kegiatan BUT
Harta yang dimiliki/dikuasai BUT
Penghasilan dari

Usaha/kegiatan
Penghasilan kantor Penjualan barang-barang
Pemberian jasa
pusat dari

Di Indonesia

Yang sejenis dengan


yang dilakukan BUT
di Indonesia

Penghasilan yg
Sepanjang ada hubungan
tersebut dalam ps. 26 efektif antara BUT
yg diterima atau dengan harta/kegiatan
yang memberikan
diperoleh kantor penghasilan
pusat

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OBJEK PAJAK BUT


PENGHASILAN KANTOR PUSAT DARI USAHA ATAU
KEGIATAN DAN PENJUALAN BARANG YG SEJENIS
DENGAN YG DILAKUKAN BUT DI INDONESIA
Penjelasan Pasal 5 ayat (1) huruf b
BANK BUT
PINJAMAN
BANK DI DI PT B di
LUAR INDONESIA ==========
Indonesia
INDONESIA
BUNGA PT A di
Indonesia
PINJAMAN

BUT DI ========== PT D di
KANTOR
INDONESIA Indonesia
PUSAT DI BARANG LISTRIK
LN
PT C di
LABA
Indonesia

BARANG LISTRIK
KANTOR PUSAT BUT DI PT F di
KONSULTAN INDONESIA ==========
DI LN Indonesia
JASA KONSULTASI

FEE
PT E di
JASA KONSULTASI Indonesia

OBJEK PAJAK BUT


Penghasilan Kantor Pusat tsb. Dalam
Pasal 26 Sepanjang Terdapat Hubungan
Efektif Antara BUT dgn Harta/Kegiatan
Yang Memberikan Penghasilan

X. Inc BUT
di
Di luar Indonesia
Indonesia
Perjanjian/
Lisensi penggunaan
Merk X Inc
Royalti
PT Y
di
Indonesia

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BIAYA YANG BOLEH


DIKURANGKAN DARI
PENGHASILAN BUT
Pasal 5 Ayat (2)

BIAYA YANG BERKENAAN


DGN PENGHASILAN
KANTOR PUSAT

Sehubungan dengan:
Penghasilan sebagaimana
Usaha/kegiatan tsb. dalam pasal 26 jika
Penjualan barang terdapat hubungan efektif
Pemberian jasa antara BUT dengan harta/
kegiatan yang memberikan
Yang sejenis dgn yg penghasilan
Dijalankan BUT di
Indonesia

PENENTUAN LABA BUT


Pasal 5 Ayat (3)

Biaya Adm. Kantor Pusat Biaya yang berkaitan


yang boleh dibebankan dengan usaha
sebagai biaya atau kegiatan BUT

Besarnya ditetapkan
Dirjen Pajak

Royalti/imbalan sehubungan
Pembayaran kepada dengan penggunaan harta,
Paten & hak lainnya
Kantor Pusat yang
Imbalan sehubungan dgn
tidak boleh dibebankan jasa manajemen & jasa lainnya
sebagai biaya Bunga,kecuali bunga yang ber-
kenaan dengan usaha perbankan

Royalti/imbalan sehubungan
dengan penggunaan harta,
Bukan sebagai penghasilan BUT, Paten & hak lainnya
pembayaran dari Kantor Imbalan sehubungan dgn
Pusat berupa jasa manajemen & jasa lainnya
Bunga,kecuali bunga yang ber-
kenaan dengan usaha perbankan

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CONTOH PENGHITUNGAN PKP


BAGI WP BENTUK USAHA TETAP
(BUT)

* PEREDARAN BRUTO Rp. 400.000.000


* BIAYA 3M PENGHASILAN (Rp. 275.000.000)
PENGHASILAN USAHA Rp. 125.000.000

* PENGHASILAN BUNGA Rp. 5.000.000


* PENJUALAN LANGSUNG BARANG
OLEH KANTOR PUSAT YG SEJENIS
DGN YG DIJUAL BUT Rp. 200.000.000
* PENGHASILAN LAINNYA Rp. 205.000.000
* BIAYA 3M PENGHASILAN (Rp. 150.000.000)
PENGHASILAN DARI LUAR USAHA Rp. 55.000.000

PENGHASILAN NETO USAHA DAN


LUAR USAHA Rp. 180.000.000

DIVIDEN YANG DITERIMA KANTOR


PUSAT YANG MEMPUNYAI HUB. EFEKTIF
DENGAN BUT Rp. 2.000.000

JML PENGHASILAN NETO Rp. 182.000.000


BIAYA MENURUT PSL 5 AYAT (3) (Rp. 7.000.000)

PENGHASILAN KENA PAJAK Rp. 175.000.000

JENIS DAN BESARNYA BIAYA ADMINISTRASI KANTOR PUSAT


YANG DAPAT DIBEBANKAN SEBAGAI BIAYA SUATU BUT

Dasar Hukum: KEP 62/PJ./1995


Syarat dapat dikurangkan:
Biaya administrasi yang dikeluarkan kantor pusat
yang berkaitan
dan dalam rangka untuk mendapatkan, menagih, dan memelihara
penghasilan
Besarnya: setinggi-tingginya adalah sebanding dengan
besarnya peredaran usaha BUT terhadap seluruh peredaran
usaha.
Prosedur: laporan keuangan konsolidasi atau kombinasi dari
kantor pusat, harus diaudit, mengungkapkan rincian
peredaran usaha serta jenis dan besarnya biaya administrasi
yang dibebankan kepada masing-masing BUT.

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BUT (KMK No 113/KMK.03/2002)


Branch Profit Tax
20% dari laba fiskal setelah pajak BUT Obyek PPh 26 (4)
Pengecualian: ditanamkan kembali di Ind
Penanaman kembali atas seluruh PKP setelah dikurangi pajak dalam
bentuk penyertaan modal pada perusahaan yang baru berdiri
Dilakukan tahun berjalan atau tahun berikut setelah tahun
diterimanya penghasilan
Tidak melakukan pengalihan atas penanaman modal tersebut paling
sedikit 2th sesudah perusahaan beroperasi komersial
Tarif P3B berlaku

BUT
WP BUT wajib memberitahukan ke KPP
mengenai bentuk penanaman yang dilakukan
Tarif 20% atau tarif P3B (branch profit tax)
Bila Penghasilan BUT dikenakan PPh Final PKP
yang dihitung berdasarkan pembukuan yang
sudah dikoreksi fiskal dikurangi dengan PPh
yang bersifat final

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