Article 19 IND- JPN Article 18 INA-MLY

GOVERNMENT SERVICE

Article
OECD Model (Indo-Japan) UN Model (Indo-Malaysia)
19&18
(a) Remuneration, other than a Remuneration, other than a
pension, paid by a Contracting (a) pension, paid by a
State, or a political subdivision Contracting State or a
or a local authority thereof, to political subdivision, a local
an individual in respect of authority or a statutory body
services rendered to that thereof to any individual in
Contracting State, or political respect of services rendered
subdivision or local authority to that State or political
thereof, in the discharge of subdivision, local authority
functions of a governmental or statutory body thereof
nature, shall be taxable only in shall be taxable only in that
that Contracting State.  State.
Paragrap (b)However, such remuneration (b) However,such remuneration
h1 shall be taxable only in the shall be taxable only in the
other Contracting State if the other Contracting State if
services are rendered in that the services are rendered in
other Contracting State and the that State and the recipient
individual is a resident of that is a resident of that State
other Contracting State who:  who: 
(i) is a national of that
(i) is a national of that other
State; or
Contracting State; or 
(ii) did not become a
(ii) did not become a resident resident of that State
of that other Contracting solely for the purpose
State solely for the purpose of performing the
of performing the services. services.
Pada Paragraf 1 Pasal 18&19, Balas jasa, selain pensiun, yang dibayarkan oleh
Negara pihak pada Persetujuan, atau bagian ketatanegaraannya atau pemerintah
daerahnya atau badan resmi dibawahnya kepada setiap orang pribadi sehubungan
dengan jasa-jasa yang diberikan kepada Negara tersebut atau kepada bagian
ketatanegaraannya atau pemerintah daerahnya atau kepada badan resmi lainnya
hanya akan dikenakan pajak di Negara itu.
Namun demikian, balas jasa tersebut hanya akan dikenakan pajak di Negara pihak
pada Persetujuan lainnya apabila jasa-jasa tersebut diberikan di Negara pihak
pada Persetujuan lainnya dan penerima jasa adalah penduduk Negara pihak pada
Persetujuan lainnya itu yang :
(i) merupakan warganegara Negara itu; atau
(ii) tidak menjadi penduduk Negara itu semata-mata karena bermaksud untuk
memberikan jasa-jasanya.
 Article
OECD Model (Indo-Japan) UN Model (Indo-Malaysia)
19&18
Any pension paid by, or out of
funds to which contributions are Any pension paid by, or out of
funds created by, a Contracting
made by, a Contracting State, or State or a political subdivision,
a political subdivision or a local a local authority or a statutory
authority thereof, to an body thereof to any individual
Paragrap
individual in respect of services in respect of services rendered
h2
rendered to that Contracting to that State, or political
State or political subdivision or subdivision, local authority or
statutory body thereof shall be
local authority thereof, shall be
taxable only in that State.
taxable only in that Contracting
State. 

Pada Paragraf 2 tidak terdapat perbedaan pada perjanjian Indonesia-Japan dan

Indonesia-Malaysia yang menerangkan bahwa setiap pensiun yang dibayar oleh
atau dari dana-dana yang diadakan oleh suatu Negara akibat hubungan kerja
masalalu, hanya akan dikenakan pajak dinegara itu.

Article
OECD Model (Indo-Japan) UN Model (Indo-Malaysia)
19&18
The provisions of Articles 14,
The provisions of Articles 15,
15 and 17 shall apply to
16, 17 and 18 shall apply to
remuneration or pensions in
remuneration or pensions in
respect of services rendered in
Paragraph respect of services rendered in
connection with any trade or
3 connection with a business
business carried on by a
carried on by a Contracting
Contracting State or a political
State, or a political subdivision
subdivision, a local authority or
or a local authority thereof. 
a statutory body thereof.
Pada paragraf ini ketentuan ketetuan diatas yang disebutkan oleh masing-masing
negara akan berlaku terhadap balas jasa berkenaan dengan pemberian jasa dalam
hubungan dengan suatu perdagangan atau usaha yang dijalankan oleh Negara
pihak pada Persetujuan atau bagian ketatanegaraan atau pemerintah daerahnya
atau badan resmi lainnya.
 Article 21 IND- JPN Article 19 INA-MLY

STUDENTS AND TRAINEES

Article
OECD Model (Indo-Japan) UN Model (Indo-Malaysia)
21&19
Paragrap An individual who was a resident An individual who is a resident
h1 of a Contracting State of a Contracting State
immediately before making a immediately before making a
visit to the other Contracting visit to the other Contacting
State and is temporarily present State and is temporarily present
in that other Contracting State in the other State solely:
solely: (a) as a student, at a
(a) as a student at a university, recognized university,
college, school or other college, school or other
accredited educational similar recognized
institution in that other educational institution in
Contracting State; or  that other State; 
(b) as a business or technical
(b) as a recipient of a grant,
apprentice; or
allowance or award for the
(c) as recipient of a grant,
primary purpose of study or
allowance or award for the
research from a
primary purpose of study,
governmental, religious,
research or training from
charitable, scientific, literary
the Government of either
or educational organization;
State or from a scientific,
or 
educational, religious or
(c) as a business apprentice; charitable organization or
shall be exempt from tax in that under a technical
other Contracting State, for a assistance programme
period not exceeding five taxable entered into by the
years from the date of his first Government of either
arrival in that other Contracting State, 
State, in respect of:
(i) remittances from abroad for
the purpose of his
maintenance, education,
study, research or training; 
(ii) the grant, allowance or
award;
(iii) remuneration for personal
services in that other
Contracting State paid by
 his employer who is a
resident of the first-
mentioned Contracting
State; and 
(iv) remuneration for personal
services in that other
Contracting State other than
the remuneration referred to
in sub-paragraph (iii) not
exceeding the sum of
600,000 Yen if that other
Contracting State is Japan,
or 900,000 Indonesian
Rupiahs if that other
Contracting State is
Indonesia, during any
calendar year. 
Pada Model P3B Indonesia-Jepang dan Indonesia-Malaysia, berisi tentang
dibebaskannya para mahasiswa atau pelajar yang melakukan kunjugan ke
negara lainnya dan untuk sementara berada di negara lainnya hanya semata-
mata melakukan kegiatan belajar.
Pada ayat 1 bagian c antara Indonesia dengan Jepang ada beberapa hal yang
tidak ada antara Indonesia dengan Malaysia, yaitu untuk suatu jangka waktu
yang tidak
melebihi 5 tahun pajak terhitung dari tanggal kedatangannya yang pertama di
Negara lain tersebut, atau pendapatan yang diperoleh dari:
(i)pengiriman uang dari luar negeri untuk maksud keperluan hidupnya,
pendidikan, pelajaran, riset atau latihan.
(ii) bantuan, tunjangan atau hadiah.
(iii) pemberian jasa perorangan di Negara lainnya itu yang dibayar oleh majikan
yang merupakan penduduk dari Negara yang disebut pertama, dan
(iv) pemberian jasa perorangan di Negara lainnya itu selain pendapatan yang
disebut dalam sub-ayat (iii), tidak melebihi jumlah 600.000 yen apabila Negara
lainnya itu Jepang, atau 900.000, rupiah apabila Negara lainnya itu adalah
Indonesia, selama satu tahun takwim.

Article
OECD Model (Indo-Japan) UN Model (Indo-Malaysia)
21&19
Paragrap An individual who was a resident shall be exempt from tax in that
h2 of a Contracting State other State on:
 immediately before making a
visit to the other Contracting
State and is temporarily present
in that other Contracting State
for a period not exceeding twelve
months as an employee of, or
under contract with, an enterprise
of the first-mentioned
(a) all remittances from abroad
Contracting State, or an
for the purposes of his
organization referred to in sub- maintenance, education,
paragraph (b) of paragraph 1, study, research or training;
solely to acquire technical, (b) the amount of such grant,
professional or business allowance or award; and
experience, shall be exempt from (c) any remuneration not
tax in that other Contracting exceeding United States
Dollars two thousand two
State on the remuneration for hundred per annum in
such period for his services respect of services in that
directly related to the acquisition other State provided the
of such experience, if the total services are performed in
amount of such remuneration connection with his study,
received from abroad by such research or training or are
necessary for the purposes
individual and of remuneration
of his maintenance.
paid in that other Contracting
State does not exceed the sum of
1,800,000 Yen if that other
Contracting State is Japan, or
2,700,000 Indonesian Rupiahs if
that other Contracting State is
Indonesia, during any calendar
year. 
Pada Paragraf 2 antara Indonesia dengan Jepang mengatur tentang penduduk
yang disebutkan dalam ayat 1 suatu negara, yang ingin berada sementara di
suatu negara lainnya dalam jangka waktu tidak melebihi 12 bulan semata-mata
untuk mendapatkan pengalaman dibidang tehnik, keahlian atau usaha,
akan dibebaskan dari pengenaan pajak di Negara lainnya itu atas pendapatan
selama jangka waktu tersebut diatas untuk jasa-jasa yang langsung diberikannya
untuk mendapatkan pengalaman itu. Asalkan pendapatan yang di terima tidak
melebihi 1.800.000 Yen apabila Negara lainnya itu adalah Jepang, atau
2.700.000 Rupiah apabila Negara lainnya itu adalah Indonesia, selama
suatu tahun takwim.
Sedangkan untuk Indonesia-Malaysia akan dibebaskan pajak setiap pembayaran
yang tidak melebihi 2.200 dollar Amerika per tahun

Article
OECD Model (Indo-Japan) UN Model (Indo-Malaysia)
21&19
An individual who was a resident
of a Contracting State
immediately before making a
visit to the other Contracting
State and is temporarily present
in that other Contracting State
for a period not exceeding twelve
Paragrap months under arrangements with
-
h3 the Government of that other
Contracting State, solely for the
purpose of study, research or
training, shall be exempt from
tax in that other Contracting
State on remuneration for his
services directly related to such
study, research or training. 

Pada Paragraf 3 antara Indonesia dengan Jepang berisi Seseorang yang

merupakan penduduk suatu Negara sebelum mengadakan kunjungan keNegara
lainnya dan berada untuk sementara di Negara itu selama suatu jangka waktu
yang tidak melebihi 12 bulan berdasarkan rencana Pemerintah Negara lainnya
itu, semata-matadengan maksud untuk belajar, riset atau latihan, akan
dibebaskan dari pengenaan pajak diNegara lainnya itu atas pendapatan dari
jasa-jasa yang langsung diberikannya sehubungandengan maksud tersebut di
atas.

Article
OECD Model (Indo-Japan) UN Model (Indo-Malaysia)
21&19
Paragrap Notwithstanding the provisions
h4 of paragraphs 1, 2 and 3, as
respects a period throughout
which an individual qualifies for
 exemption under two or all of
these paragraphs, he shall only
be entitled to exemption under
such one of the paragraphs under
which he so qualifies as he may
select. 
Pada ayat 4 Indonesia-Jepang
Walaupun ada ketentuan-ketentuan ayat 1, 2 dan 3, dimana
seseorang memenuhi persyaratan untuk pembebasan pajak sehubungan dengan
jangka waktu berdasarkan dua atau semua ayat ayat itu, namun ia hanya
mempunyai hak pembebasan pajak berdasarkansatu ayat saja yang dapat ia pilih
Article 20 – Teachers

Article 20 OECD Model (Indo-Japan) UN Model (Indo-Malay)

An individual who is a resident of
A professor or teacher who makes a a Contracting State immediately
temporary visit to a Contracting before making a visit to the other
State for a period not exceeding two Contracting State, and who, at the
years for the purpose of teaching or invitation of any university,
conducting research at a university, college, school or other similar
college, school or other accredited educational institution, visits that
Paragrap
educational institution, and who is, other State for a period not
h1
immediately before such visit was a exceeding two years solely for the
resident of the other Contracting purpose of teaching or research
State shall be taxable only in that or both at such educational
other Contracting State in respect institution shall be exempt from
of remuneration for such teaching or tax in that other State on any
research. remuneration for such teaching or
research.

Pada ayat pertama pasal 20 ini terdapat perbedaan antara OECD model (Indo-Japan)
dengan UN model (Indo-Malay). Pada OECD model dikatakan bahwa jika seorang
guru besar atau guru yang melakukan kegiatan mengajar atau riset selama kurang dari
2 tahun dan sebelumnya ia adalah penduduk negara lainnya maka akan dikenakan
pajak di negara lainnya tersebut. Sedangkan di dalam UN model mengatakan, jika
seorang guru besar atau guru yang datang ke negara lain dengan manksut tujuan untuk
mengajar atau melakukan riset selama tidak lebih dari 2 tahun akan dibebaskan pajak
atas hasil dari kegiatan mengajar ataupun penelitian.

Article 20 OECD Model (Indo-Japan) UN Model (Indo-Malay)

Paragrap (tidak ada)
h2
 This Article shall not apply to
income from research if such
research is undertaken
primarily for the private benefit
of a specific person or persons. 

Pada ayat dua di pasal ini, pada OECD model tidak ada. Sedangkan pada UN model
mengatakan bahwa pasal ini (pasal 20) tidak berlaku untuk kegiatan penelitian, jika
penelitian tersebut untuk kepentingan seseorang .

Article 21 Other Income

22
Article
OECD Model (Indo-Japan)
Items of income of a resident of
a Contracting State, wherever
arising, not dealt with in the
Paragrap
foregoing Articles of this
h1 Agreement shall be taxable in
only in that Contracting State. 
21
UN Model (Indo-Malay)
Items of income of a resident of
a Contracting State which are
not expressly mentioned in the
foregoing Articles of this
Agreement shall be taxable
only in that Contracting State
except that if such income is
derived from sources in the
other Contracting State, it may
also be taxed in that other State.

Pada ayat 1 ini tidak terdapat perbedaan diantara kedua model. Penghasilan lainnya
yang didapat darimanapun sumbernya hanya akan dikenakan dinegara itu sendiri.
Namun ada bentuk UN model terdapat penjelasan tambahan. Yaitu jika suatu negara
mendapat penghasilan yang bersumber negara pihak pada persetujuan lainnya maka
pajak atas penghasilan tersebut boleh dikenakan di negara lainnya tersebut.
 22 21
Article
OECD Model (Indo-Japan) UN Model (Indo-Malay)
The provisions of paragraph 1
shall not apply to income other
than income from immovable
property as defined in paragraph
2 of Article 6, if the recipient of
such income, being a resident of
a Contracting State, carries on
business in the other Contracting
State through a permanent
establishment situated therein, or
Paragrap performs in that other
Contracting State independent (tidak ada)
h2 personal services from a fixed
base situated therein, and the
right or property in respect of
which the income is paid is
effectively connected with such
permanent establishment or fixed
base. In such case, the provisions
of Article 7 or Article 14, as the
case may be, shall apply.

Pada ayat 2 ini hanya pada OECD model yang menjelaskan tentang penghasilan
lainnya. Yaitu Ketentuan-ketentuan ayat 1 tidak akan berlaku terhadap pendapatan
yang berasal dari harta tak gerak seperti dirumuskan dalam Pasal 6 ayat 2, jika
penerimaan pendapatan itu merupakan penduduk dari suatu Negara, menjalankan
perusahaan dengan suatu pendirian tetap di Negara lain, atau melakukan pekerjaan
bebas dengan suatu tempat tertentu di Negara lain, dan hak atau kekayaan sehubungan
dengan mana pendapatan itu dibayarkan mempunyai hubungan efektif dengan
pendirian tetap atau tempat tertentu itu.
Dalam hal demikian, melihat pada masalahnya berlaku ketentuan-ketentuan Pasal 7
atau Pasal 14.
Tax treaty mengenai Penghindaran Pajak Berganda

Artice
l OECD Model ( Indonesia – Jepang ) UN Model (Indonesia –
22&23 Malaysia )
1. Subject to the laws of Japan Subject to the laws of Malaysia
regarding the allowance as a regarding the allowance as a
credit against Japanese tax of tax credit against Malaysian tax of
Ayat 1 payable in any country other tax payable in any country other
than Malaysia, Indonesian tax
than Japan:
payable under the laws of
(a) Where a resident of Japan Indonesia and in accordance with
derives income from this Agreement by a resident of
Indonesia and that income Malaysia in respect of income
may be taxed in Indonesia derived from Indonesia shall be
in accordance with the allowed as a credit against
provisions of this Malaysian tax payable in respect
Agreement, the amount of of that income. The credit shall
Indonesian tax payable in not, however, exceed that part of
respect of that income shall the Malaysian tax, as computed
be allowed as a credit before the credit is given, which
is appropriate to such item of
against the Japanese tax
income. 
imposed on that resident.
The amount of credit,
however, shall not exceed
that part of the Japanese
tax which is appropriate to
that income.
(b) Where the income derived
from Indonesia is a
dividend paid by a
company which is a
resident of Indonesia to a
company which is a
resident of Japan and
which owns not less than
25 percent either of the
voting shares of the
company paying the
dividend or of the total
shares issued by that
company, the credit shall
take into account
Indonesian tax payable by
the company paying the
 dividend in respect of its
income.
Pada ayat ini perbedaan nya ada tambahan tentang dividen,jika pendapatan itu
berupa dividen yang dibayarkan oleh suatu badan yang berkedudukan di
Indonesia kepada suatu badan yang berkedudukan di Jepang dan yang memiliki
tidak kurang dari 25 persen dari hak suara dari badan yang membayar dividen atau
dari seluruh saham yang dikeluarkan oleh badan itu, maka pajak yang dibayar di
Indonesia oleh badan yang memberikan dividen itu akan diperhitungkan.

Artice
l OECD Model ( Indonesia – Jepang ) UN Model (Indonesia –
22&2 Malaysia )
3
(a) For the purposes of sub- For the purposes of paragraph
paragraph (a) of paragraph 1, 1, the term "Indonesian tax
Indonesia tax shall always be payable" shall be deemed to
deemed to have been paid at include the amount of
the rate of 10 per cent in the Indonesian tax which would
Ayat case of dividends to which the have been paid if the
2 provisions of sub-paragraph (a) Indonesian tax had not been
of paragraph 2 of Article 10 exempted or reduced in
apply, of interest to which the accordance with this
provisions of paragraph 2 of Agreement and: 
Article 11 apply, and of
royalties to which the the special incentive laws
provisions of paragraph 2 of designed to promote
Article 12 apply, and at the rate economic development in
(a)
of 15 per cent in the case of Indonesia so far as they are in
dividends to which the force on the date of signature
provisions of sub-paragraph (b) of this Agreement; or
of paragraph 2 of Article 10 (b) any other provisions which
apply, if: may subsequently be
(i) such dividends, interest or introduced in Indonesia in
royalties are paid by a modification of, or in addition
company which is a to, the existing special
resident of Indonesia and incentive laws so far as they
which, at the time of the are agreed by the competent
payment, is engaged in the authorities of the Contracting
preferred areas of States to be of a substantially
investment under Law No. similar character.
1 of 1967 regarding
Foreign Capital Investment
as amended by Article 1 of
 Law No. 11 of 1970
regarding Amendment and
Supplement to Law No. 1
of 1967 regarding Foreign
Capital Investment, so far
as it has not been modified
since the date of signature
of this Agreement, or has
been modified only in
minor respects so as not to
affect its general
character; 
(ii) such dividends, interest or
royalties are those in
respect of which
Indonesian tax is exempted
or reduced in accordance
with the provisions of
paragraph 3 of Article 16
of Law No. 1 of 1967 as
amended, as referred to in
(i) above; or 
(iii) such dividends, interest or
royalties are those in
respect of which
Indonesian tax is exempted
or reduced in accordance
with any other special
incentive measures
designed to promote
economic development in
Indonesia which may be
introduced in the
Indonesian laws after the
date of signature of this
Agreement, and which may
be agreed upon by the
Governments of the two
Contracting States. 
(b) For the purposes of sub-
paragraph (b) of paragraph 1,
the term "Indonesian tax
payable" shall be deemed to
include the amount of
Indonesian tax which would
have been paid if the
 Indonesian tax had not been
exempted or reduced in
accordance with: 
(i) the provisions of
paragraphs 1, 2 and 3 of
Article 16 of Law No. 1 of
1967 as amended, as
referred to in sub-
paragraph (a) (i); 
(ii) the provisions of sub-
paragraph (d) of paragraph
4 of Article 15 of Law No.
1 of 1967 as amended, as
referred to in sub-
paragraph (a)(i); or
(iii) any other special incentive
measures designed to
promote economic
development in Indonesia
which may be introduced
in the Indonesian laws after
the date of signature of this
Agreement, and which may
be agreed upon by the
Governments of the two
Contracting States. 

Pada ayat 2 ini pada dasarnya sama menerangkan pajak yang dibayar di Indonesia
akan dianggap termasuk jumlah pajak Indonesia yang seharusnya telah dibayar
seandainya pajak Indonesia itu tidak dibebaskan atau diberi kelonggaran, namun
pada perjanjian antara Indonesia – Jepang pada poin A menjelaskan tentang
Dividend an Royalti di anggap telah dibayarkan
Articel
22&23 OECD Model ( Indonesia – UN Model (Indonesia –
Jepang ) Malaysia )

In Indonesia, double taxation shall be Enterprises of a Contracting

State, the capital of which is
eliminated as follows:
wholly or partly owned or
(a) Indonesia, when imposing tax
controlled, directly or
Ayat 3 on residents of Indonesia, may indirectly, by one or more
residents of the other
include in the basis upon which
Contracting State, shall not be
such tax is imposed the items of subjected in the first-mentioned
State to any taxation or any
income which may be taxed in
requirement connected
Japan in accordance with the therewith which is other or
more burdensome than the
provisions of this Agreement;
taxation and connected
(b) Where a resident of Indonesia
requirements to which other
derives income from Japan and similar enterprises of that first-
mentioned State are or may be
that income may be taxed in
subjected.
Japan in accordance with the
provisions of this Agreement,
the amount of Japanese tax
payable in respect of that
income shall be allowed as a
credit against the Indonesian tax
imposed on that resident. The
amount of credit, however, shall
not exceed that part of the
Indonesian tax which is
appropriate to that income. 

Pada ayat 3 terdapat perbedaan antara perjainjian Indonesia – Jepang dengan

Perjanjian Indonesia – Malaysia perbedaannya yaitu adalah pada perjanjian
Indonesia – Jepang menerangkan cara menghindari pajak dengan cara pajak dapat
digabungkan dengan penghasilann kena pajak, dan sesuai dengan persetujuan ini,
sedangkan di Malaysia menerangkan bahwa pajak Malaysaia dibayar berdasarkan
hukum Malaysia, dan sesuai perjanjian ini, untuk penghasilan penduduk Indonesia
dari Malaysia dapat di kreditkan.

Articel
22&23 OECD Model ( Indonesia – Jepang UN Model (Indonesia –
) Malaysia )

For the purposes of paragraph 3,

the term "Malaysian tax
payable" shall be deemed to
include Malaysian tax which
would, under the laws of
Malaysia and in accordance
with this Agreement, have been
payable on any income derived
Ayat 4 from sources in Malaysia had
the income not been taxed at a
reduced rate or exempted from
Malaysian tax in accordance
with: 

(a) the special incentive laws

for the promotion of
economic development of
Malaysia so far as they
were in force on, and have
not been modified since,
the date of signature of this
Agreement or have been
modified only in minor
respects so as not to affect
their general character; and
(b) any other provisions which
may subsequently be
introduced in Malaysia in
modification of, or in
 addition to, the investment
incentives laws so far as
they are agreed by the
competent authorities of
the Contracting States to be
of a substantially similar
character.

Pada ayat 4 pada perjanjian antara Indonesia –Malaysia menerangkan bahwa

hutang pajak malaysia dianggap mencakup pajak Malaysia dan di bawah hukum
mMalaysia dan sesuai perjanjian ini, telah dibayar atas penghasilan apapun yang
berasal (sumber) Malaysia.

Articel
22&23 OECD Model ( Indonesia – UN Model (Indonesia –
Jepang ) Malaysia )

For the purposes of paragraph

3, royalties derived by a
resident of Indonesia from film
Ayat 5 rentals, which are subjected to
duty under the Cinematograph
Film-Hire Act in Malaysia, that
duty shall be deemed to be
Malaysian tax.

Pada ayat 5 pada perjanjian antara Indonesia – Malaysia menerangkan untuk

pemajakan tentang royalti penyewaan film dianggap pajak Malaysia.

Articel
23&24 OECD Model ( Indonesia – UN Model (Indonesia –
Jepang ) Malaysia )

In this Article the term "taxation" In this Article, the term "taxation"
Ayat 6 means the taxes which are the means taxes to which the
subject of this Agreement. Agreement applies. 

Pada ayat 6 ini tidak ada perbedaan yang signifikan pada dasarnya ayat ini
menjelaskan bahwa pajak merupakan pajak yang dicakup pada persetujuan ini.
Tax treaty mengenai Non-Diskriminasi

Artice
l OECD Model ( Indonesia – Jepang ) UN Model (Indonesia –
23&24 Malaysia )
Nationals of a Contracting State shall The nationals of a Contracting
not be subjected in the other State shall not be subjected in
Contracting State to any taxation or the other Contracting State to
Ayat 1 any requirement connected therewith any taxation or any
 which is other or more burdensome
than the taxation and connected
requirements to which nationals of
that other Contracting State in the
same circumstances are or may be
subjected.
requirement connected
therewith which is other or
more burdensome than the
taxation and connected
requirements to which
nationals of that other State in
the same circumstances are or
may be subjected.

Pada ayat 1 tidak ada perbedaan antara perjainjian Indonesia – Jepang dan
Perjanjian Indonesia – Malaysia yang menerangkan bahwa Warganegara dari
suatu Negara pihak pada Persetujuan tidak akan dikenakan pajak atau kewajiban
yang berkaitan dengan pengenaan pajak tersebut di Negara pihak pada
Persetujuan lainnya

Articel
23&24 OECD Model ( Indonesia – UN Model (Indonesia –
Jepang ) Malaysia )

The taxation on a permanent The taxation on a permanent

establishment which an enterprise of a establishment which an
Contracting State has in the other enterprise of a Contracting
Contracting State shall not be less State has in the other
favourably levied in that other Contracting State shall not be
Ayat 2 Contracting State than the taxation less favourably levied in that
levied on enterprises of that other other State than the taxation
Contracting State carrying on the levied on enterprises of that
same activities.  other State carrying on the
This provision shall not be construed same activities. 
as obliging a Contracting State to
grant to residents of the other
Contracting State any personal
allowances, reliefs and reductions for
taxation purposes on account of civil
status or family responsibilities which
it grants to its own residents.

Sama dengan ayat sebelumnya pada ayat 2 juga tidak ada perbedaan yang
signifikan ayat sama – sama menerangkan bahwa Pengenaan pajak atas bentuk
usaha tetap yang dimiliki oleh suatu perusahaan dari Negara pihak pada
Persetujuan di Negara pihak pada Persetujuan lainnya, tidak akan dilakukan
dengan cara yang kurang menguntungkan di Negara pihak pada Persetujuan
lainnya tersebut, jika dibandingkan dengan pengenaan pajak terhadap perusahaan-
perusahaan di Negara pihak pada Persetujuan lainnya yang menjalankan kegiatan
yang sama.
Articel
23&24 OECD Model ( Indonesia –
Jepang )
Except where the provisions of
Article 9, paragraph 8 of Article 11,
or paragraph 6 of Article 12, apply,
interest, royalties and other
Ayat 3 disbursements paid by an enterprise of
a Contracting State to a resident of the
other Contracting State shall, for the
purpose of determining the taxable
profits of such enterprise, be
deductible under the same conditions
as if they had been paid to a resident
of the first-mentioned Contracting
State.
Pada ayat 3 terdapat perbedaan antara perjainjian Indonesia – Jepang dengan
Perjanjian Indonesia – Malaysia perbedaannya yaitu adalah pada perjanjian antara
Indo – Malay yaitu apabila memiliki atau menguasai modal maka tidak akan kena
pajak, sedangkan pada perjanjian Indo- Jepang dapat melakukan pengurangan
pajak dengan bunga dan royalti.
Articel
23&24 OECD Model ( Indonesia –
Jepang )
Enterprises of a Contracting State,
the capital of which is wholly or
partly owned or controlled, directly
or indirectly, by one or more
residents of the other Contracting
State, shall not be subjected in the
firstmentioned Contracting State to
any taxation or any requirement
Ayat 4 connected therewith which is other or
more burdensome than the taxation
and connected requirements to which
other similar enterprises of the first-
mentioned Contracting State are or
UN Model (Indonesia –
Malaysia )
Enterprises of a Contracting
State, the capital of which is
wholly or partly owned or
controlled, directly or
indirectly, by one or more
residents of the other
Contracting State, shall not be
subjected in the first-mentioned
State to any taxation or any
requirement connected
therewith which is other or
more burdensome than the
taxation and connected
requirements to which other
similar enterprises of that first-
mentioned State are or may be
subjected.
UN Model (Indonesia –
Malaysia )
Nothing in this Article shall be
construed as obliging:
(a) a Contracting State to
grant to individuals who
are resident of the other
Contracting State any
personal allowances,
reliefs and reductions for
tax purposes on account of
civil status or family
responsibilities which it
grants to its own residents;
(b) Malaysia to grant to
 may be subjected. nationals of Indonesia not
resident in Malaysia those
personal allowances,
reliefs and reductions for
tax purposes which are by
law available on the date
of signature of this
Agreement only to
nationals of Malaysia who
are not resident in
Malaysia.

Pada ayat 4 sangat jelas perbedaan yang mencolok pada pada perjanjian antara
Indo – Japan sama seperti apa yang di terangkan pada perjanjian Indo – Malay
pada ayat 3, sedangkan pada perjanjian Indo – Malay menerangkan tentang
ketentuan – ketentuan.

Articel
23&24 OECD Model ( Indonesia – Jepang ) UN Model (Indonesia –
Malaysia )
Notwithstanding the provisions of the Nothing in this Article shall be
preceding paragraphs, Indonesia may construed so as to prevent
limit to its nationals the enjoyment of either Contracting State from
tax incentives granted under : limiting to its nationals the
(a) Law No. 6 of 1968 regarding enjoyment of tax incentives
Domestic Capital Investment, so designed to promote economic
Ayat 5 far as it has not been modified development in that State. 
since the date of signature of this
Agreement, or has been
modified only in minor respects
so as not to affect its general
character; or 
(b) any other enactment which may
be promulgated by Indonesia in
pursuance of its programme of
economic development and to
which the Governments of the
two Contracting States may
agree that the provisions of the
preceding paragraphs shall not
apply. 

Pada ayat 5 terdapat perbedaan yaitu pada perjanjian antara Indo – Japan
menerangkan meskipun terdapat ketentuan namun Indonesia dapat membatasi
warganegaranya menikmati fasilitas pajak yang diberikan, pada perjanjian antara
Indo – Malay menerangkan ketentuan dalam pasal ini tidak akan ditafsirkan
mencegah salah satu Negara pihak pada Persetujuan untuk membatasi hak untuk
menikmati suatu perangsang perpajakan yang diciptakan untuk meningkatkan
perkembangan ekonomi dari Negara tersebut, hanya kepada warganegaranya saja.

Articel
23&24 OECD Model ( Indonesia – UN Model (Indonesia –
Jepang ) Malaysia )

In this Article the term "taxation" In this Article, the term "taxation"
Ayat 6 means the taxes which are the means taxes to which the
subject of this Agreement. Agreement applies. 

Pada ayat 6 ini tidak ada perbedaan yang signifikan pada dasarnya ayat ini
menjelaskan bahwa pajak merupakan pajak yang dicakup pada persetujuan ini.

Pasal 25 (Mutual Agreement Procedure) tentang Tata Cara Persetujuan

Bersama

Ayat 1

Indonesia - Malaysia Indonesia - Jepang

Where a resident of a Contracting State
considers that the actions of one or both
of the Contracting States result or will
result for him in taxation not in
accordance with this Agreement, he
Where a person considers that the
actions of one or both of the
Contracting States result or will result
for him in taxation not in accordance
with the provisions of this Agreement,
 may, notwithstanding the remedies he may, irrespective of the remedies
provided by the taxation laws of those provided by the domestic laws of those
States, present his case to the competent Contracting States, present his case to
authority of the State of which he is a the competent authority of the
resident or, if his case comes under Contracting State of which he is a
paragraph 1 of Article 23, to that of the resident or, if his case comes under
State of which he is a national. The case paragraph 1 of Article 24, to that of the
must be presented within three years Contracting State of which he is a
from the first notification of the action national. The case must be presented
resulting in taxation not in accordance within three years from the first
with the provisions of the Agreement.  notification of the action resulting in
taxation not in accordance with the
provisions of this Agreement. 
Kedua ayat tersebut sama sama menjelaskan tentang Persetujuan bersama harus
diatur dalam sebuah tata cara agar tidak terjadi hal – halyang memberatkan atau
membedakan perlakuan perpajakan terhadap warga negaralainnya, bilamana
terjadi hal – hal yang tidak sesuai atau melanggar ketentuanpersetujuan ini, maka
masalah ini harus diajukan dalam waktu 3 tahun sejak pemberitahuan pertamadari
tindakan yang mengakibatkan pengenaan pajak yang tidak sesuai
denganketentuan persetujuan ini. Tidak terdapat perbedaan antara kedua isi pada
ayat antara indonesia – malaysia dengan indonesia -jepang, yang membedakan
hanya pada indonesia –malaysia diatur dalam pasal 24 sedangkan pada indonesia
– jepang diatur pada pasal 25.

Ayat 2

Indonesia - Malaysia Indonesia - Jepang

The competent authority shall
endeavour, if the objection appears to it
to be justified and if it is not itself able
to arrive at an appropriate solution, to
resolve the case by mutual agreement
with the competent authority of the
other Contracting State, with a view to
the avoidance of taxation which is not
The competent authority shall
endeavour, if the objection appears to it
to be justified and if it is not itself able
to arrive at a satisfactory solution, to
resolve the case by mutual agreement
with the competent authority of the
other Contracting State, with a view to
the avoidance of taxation which is not
in accordance with the Agreement.  in accordance with the provisions of this
Agreement. Any agreement reached
shall be implemented notwithstanding
any time limits in the domestic laws of
the Contracting States. 

Kedua ayat tersebut sama sama menjelaskan tentang jika ada pengajuan keberatan
kepada pejabat yang berwenang dan jika pejabat yang berwenang itu sendiri tidak
dapat menemukan penyelesaian yang tepat, maka pejabat yang berwenang
tersebut akan berusaha untuk menyelesaikan masalah tersebut melalui persetujuan
bersama dengan pejabat yang berwenang dari negara pihak lainnya pada
perjanjian. Persetujuan yang dicapai akan diimplementasikan tanpa memandang
batasan waktu atau batasan prosedural lainnya yang ada pada perundang-
undangan domestik kedua negara pihak pada perjanjian. dan tidak terdapat
perbedaan antara kedua isi pada ayat antara indonesia – malaysia dengan
indonesia –jepang.

Ayat 3

Indonesia - Malaysia Indonesia - Jepang

The competent authorities of the
Contracting States shall endeavour to
resolve by mutual agreement any
difficulties or doubts arising as to the
interpretation or application of the
Agreement. They may also consult
together for the elimination of double
taxation in cases not provided for in the
Agreement.
The competent authorities of the
Contracting States shall endeavour to
resolve by mutual agreement any
difficulties or doubts arising as to the
interpretation or application of this
Agreement. They may also consult
together for the elimination of double
taxation in cases not provided for in this
Agreement.

Kedua ayat tersebut sama sama menjelaskan tentang pejabat pejabat yang
berwenang dari kedua negara pihak pada perjanjian, melalui tujuan bersama akan
berusaha untuk menyelesaikan kesulitan-kesulitan yang timbul dalam penerapan
perjanjian ini. Pejabat-pejabat yang berwenang tersebut dapat juga berunding
bersama untuk mencegah pengenaan pajak berganda dalam masalah-masalah yang
tidak diatur dalam perjanjian. Dan tidak terdapat perbedaan antara kedua isi pada
ayat antara indonesia – malaysia dengan indonesia –jepang.

Ayat 4
 Indonesia - Malaysia
The competent authorities of the
Contracting States may communicate
with each other directly for the purpose
of reaching an agreement in the sense
of the preceding paragraphs.
Indonesia - Jepang
The competent authorities of the
Contracting States may communicate
with each other directly for the purpose
of reaching an agreement in the sense
of the preceding paragraphs

Kedua ayat tersebut sama sama menjelaskan tentang pejabat-pejabat yang

berwenang dari kedua negara pihak pada perjanjian dapat berkominkasi satu sama
lain secara langsung guna mencapai suatu persetujuan sebagaimana dimaksud
dalam pasal ini. Apabila dipandang perlu, demi mencapai persetujuan, pejabat-
pejabat yang berwenang dapat mengadakan pertemuan untuk saling tuker
pendapat secara lisan. Dan tidak terdapat perbedaan antara kedua isi pada ayat
antara indonesia – malaysia dengan indonesia –jepang.

Pasal 26 (Exchange Of Information) tentang Pertukaran Informasi

Ayat 1

Indonesia - Malaysia Indonesia - Jepang

The competent authorities of the
Contracting States shall exchange such
information as is necessary for carrying
out the provisions of this Agreement or
for the prevention or detection of
evasion or avoidance of taxes covered
by this Agreement. Any information so
exchanged shall be treated as secret and
shall be disclosed only to any persons
or authorities (including a Court or
reviewing authority) concerned with the
assessment, collection, enforcement or
prosecution in respect of, or the
determination of appeals in relation to,
the taxes which are the subject of the
Agreement.
The competent authorities of the
Contracting States shall exchange such
information as is necessary for the
carrying out of the provisions of this
Agreement or for the prevention of
fiscal evasion or for the administration
of statutory provisions against tax
avoidance in relation to the taxes which
are the subject of this Agreement. 
Any information so exchanged shall be
treated as secret and shall not be
disclosed to any persons or authorities
other than those including a court,
concerned with the assessment and
collection of those taxes or the
determination of appeals in relation
thereto and the persons with respect to
whom the information relates. 

Kedua ayat tersebut sama sama menjelaskan tentang Para pejabat yang berwenang
dari kedua Negara pihak pada Persetujuan akan melakukan tukar- menukar
informasi yang diperlukan untuk melaksanakan ketentuan-ketentuan dalam
Persetujuan ini atau untuk mencegah tindak pidana fiskal atau penggelapan pajak.
Setiap informasi yang dipertukarkan akan diperlakukan secara rahasia dan hanya
akan diungkapkan kepada orang atau badan atau yang berwenang (termasuk
pengadilan atau pejabat penilai), dalam penetapan, penagihan, pelaksanaan atau
penyidikan atau yang memberi keputusan atas banding dalam kaitannya dengan
pajak-pajak yang termasuk dalam ketentuan Persetujuan ini. Dan tidak terdapat
perbedaan antara kedua isi pada ayat antara indonesia – malaysia dengan
indonesia –jepang.

Ayat 2

Kedua ayat tersebut sama sama menjelaskan tentang ketentuan-ketentuan dalam

ayat (1) sama sekali tidak dapat ditafsirkan sedemikian rupa sehingga membebani
suatu negara pihak pada perjanjian suatu kewajiban untuk:
a. melaksanakan tindakan-tindakan administratif yang menyimpang dari
perundang-undangan atau praktik administratif yang berlaku di negara tersebut
atau di negara pihak lain nya pada perjanjian;

b. memberikan informasi yang tidak mungkin diperoleh berdasarkan perundang-

undangan atau dalam praktik administratif yang lazim dinegara tersebut atau
dinegara pihak lainnya pada perjanjian;

c. memberikan informasi yang mengungkapkan rahasia di bidang perdagangan

usaha, industri, perniagaan atau keahlian atau yang mengungkapkan proses
perdagangan atau informasi lainnya yang pengungkapannya akan bertentangan
dengan kebijaksanaan umum

PERBANDINGAN TAX TREATY INDONESIA –

MALAYSIA DENGAN TAX TREATY INDONESIA
JEPANG
Untuk Menyelesaikan Tugas Pajak Internasional

Disusun Oleh:

Kelompok 12
 Muhammad Saiful Islam (135030400111024)

Eka Putra Baharahman (135030401111033)

Totok Agus Prasojo (135030407111XXX)

Winwell (135030407111XXX)

PROGAM STUDI
PERPAJAKAN
JURUSAN ILMU ADMINISTRASI BISNIS
FAKULTAS ILMU ADMINISTRASI
UNIVERSITAS BRAWIJAYA
MALANG
2016