Perkembangan

Konseptualisasi Pajak
Layanan Digital

Adrianto Dwi Nugroho

Disampaikan pada Webinar Series Center for Indonesia
Taxation Analysis: “Melirik Solusi Perpajakan atas Digitalisasi
Ekonomi Pasca Pandemi”
10 Juni 2020
Destination-based Income Tax
• Diperkenalkan sebagai Destination-based Cash Flow Tax
(DBCFT) oleh Bond dan Devereux (2002)
• ‘(…) the “full” destination-based tax is incident on
economic rents associated with output sold in the
domestic jurisdiction, regardless of where this output is
produced’
• Klaim (Devereux & Vella (2018) in EU Parliament 2019)
• (Mengantisipasi) ‘Real economic distortions’
• (Mengakui) ‘The increasing importance of market
jurisdictions’
• (Mengantisipasi) ‘Difficulty to stop tax competition’
Destination … (continued)
• Auerbach et al (2017): “The DBCFT is built on the intuition
that taxing companies on the basis of something that is
relatively immobile – which we take consumers, by and
large, to be – limits the scope for the gaming that has
caused such difficulties within the current international tax
framework.”
• IMF (2019): “(…) We find no evidence that developing
countries lose more revenue than developed countries—if
anything, results suggest that the opposite pattern is more
likely. Natural resource-rich countries, on average, would
generate lower DBCFT revenue than CIT revenue (…)”
Potensi masalah

• Mendistorsi konsep “residence-source” dalam perpajakan

internasional, khususnya untuk pajak langsung, seperti
pajak penghasilan
• Balanced allocation of taxing rights akan terganggu
• Pendefinisian “destination”
• Munculnya konsep-konsep baru seperti “value
creation” dan “significant economic presence” yang
bertujuan untuk menemukan nexus pajak layanan
digital
• Potensi timbulnya arbitrary and excessive taxation
Potensi… (continued)

• Resistensi dari wajib pajak (apabila dapat ditentukan) dan

negara domisili dari wajib pajak
• https://www.cnbcindonesia.com/tech/20200604111559-
37-162980/netflix-cs-dipajaki-murka-trump-dan-
ancaman-perang-dagang, 4 Juni 2020
• Ekses dari resistensi negara domisili tersebut adalah
timbulnya pajak berganda internasional akibat adanya
penghasilan yang dikenakan pajak di negara pasar dan
negara domisili secara simultan
OECD Proposals
• Statement by the OECD/G20 Inclusive Framework on BEPS
on the Two-Pillar Approach to Address the Tax Challenges
Arising from the Digitalisation of the Economy (January
2020):
• ‘(…) members of the Inclusive Framework affirm their
commitment to reach an agreement on a consensus-
based solution by the end of 2020 (…)’
• Pillar One: ‘Unified Approach’: ‘new nexus’, ‘new profit
allocation rules’, ‘three-tier mechanism’
• (lihat: Secretariat Proposal for a “Unified Approach”
under Pillar One 9 October 2019 – 12 November 2019’)
• Pillar Two: e.g. Minimum tax
OECD… (continued)
• Kata kunci: ‘consensus-based’. Besar kemungkinan output
yang dihasilkan adalah sejenis Multilateral Instrument,
yang bertujuan untuk memodifikasi implementasi
ketentuan-ketentuan dalam P3B tanpa perlu
merenegosiasi P3B yang sudah ada.
• New nexus tidak mempertimbangkan keseimbangan hak
pemajakan antar negara (balanced allocation of taxing
rights)
• Apakah kepentingan Indonesia telah terakomodasi dalam
proposal OECD?