Latihan Soal . ... Kedudukan Pajak Penghasilan dan kaitannya dengan Tax
Treaty . ... Pengertian dan Tujuan Perjanjian Penghindaran Pajak Berganda .
DAFTAR ISI Bab 1 Pengertian Pajak Internasional....................................................................... 1 Pendahuluan dan Latar Belakang .................................................................. 1 Hukum Internasional ..................................................................................... 3 Hukum Pajak Internasional............................................................................ 4 Pajak Internasional ........................................................................................ 9 Rangkuman .................................................................................................... 10 Latihan Soal ................................................................................................... 11
Bab 2 Perjanjian Perpajakan Internasional............................................................... 13 Perjanjian Internasional ................................................................................. 13 Jenis atau Penggolongan perjanjian internasional ........................................... 16 Perjanjian Perpajakan internasional (TT) ...................................................... 16 MAP (Mutual)................................................................................................ 26 Kedudukan Tax Treaty................................................................................... 30 Kedudukan Pajak Penghasilan dan kaitannya dengan Tax Treaty ............... 31 Rangkuman .................................................................................................... 32 Latihan Soal ................................................................................................... 33
Bab 3 Perjanjian Penghindaran Pajak Berganda (P3B) ........................................... Pengertian dan Tujuan Perjanjian Penghindaran Pajak Berganda ................. Azas Pengenaan Pajak Penghasilan ............................................................... Metode Perjanjian Penghindaran Pajak Berganda ........................................ Metode Penghindaran Pajak Berganda .......................................................... a. Pembebasan / pengecualian (exemption) ........................................... b. Kredit (tax credit) .............................................................................. c. Metode Lainnya. ................................................................................ Model Perjanjian Penghindaran Pajak Berganda........................................... Rangkuman .................................................................................................... Latihan Soal ...................................................................................................
51 51 53 55 56 56 58 63 64 65 66
Bab 4 Pasal-Pasal Tax Treaty dan Penjelasannya ................................................... 69 Ruang lingkup P3B ........................................................................................ 69
Ketentuan umum dalam Perjanjian Penghindaran Pajak Berganda............... Struktur umum Persetujuan Penghindaran Pajak Berganda .......................... Uraian singkat isi Pasal-Pasal P3B ................................................................ Rangkuman .................................................................................................... Latihan Soal ...................................................................................................
73 73 75 76 77
Bab 5 Perbandingan Tax Treaty Model UN, OECD, dan Model Indonesia ........... 87 Model UN ..................................................................................................... 88 Model OECD ................................................................................................. 115 Model Indonesia ............................................................................................ 136 Perbandingan, sama dan beda ........................................................................ 159 Rangkuman .................................................................................................... 265 Latihan Soal ................................................................................................... 266
Bab 6 Penerapan Perjanjian Penghindaran Pajak Berganda (P3B) dan pembahasannya. Contoh Indonesia dengan negara Jepang .................... 269 P3B Indonesia dengan Jepang ....................................................................... 269 Pembahasan P3B Indonesia dengan Jepang ..................................................291 Analisa Kelayakan Pemberlakuan P3B Indonesia dengan Jepang ................ 298 Implikasi P3B dengan Jepang - secara umum ................................................. 302 P3B Indonesia – Amerika .............................................................................. 303 Rangkuman .................................................................................................... 386 Latihan Soal ................................................................................................... 387
Bab 7 Pemotongan Pajak (With holding tax) dan Kredit Pajak (Tax credit) ........... 389 Withholding Tax PPh Pasal 26 ....................................................................... 389 Surat Keterangan Domisili (SKD) ................................................................. 390 Klasifikasi PPh Pasal 26 ................................................................................ 391 Penghitungan PPh Pasal 26............................................................................ 392 Tax Credit PPh Pasal 24 ................................................................................ 394 Withholding Tax terkait tax treaty ................................................................. 399 a. Dividen............................................................................................... 400 b. Bunga ................................................................................................. 403 c. Royalti................................................................................................ 407 Rangkuman .................................................................................................... 416 Latihan Soal ................................................................................................... 417
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Bab 8 Bentuk Usaha Tetap (BUT) ........................................................................... 419 Pengertian BUT ............................................................................................ 419 Pengelompokan BUT..................................................................................... 425 Penghasilan dan biaya BUT........................................................................... 426 Perhitungan Pajak BUT ................................................................................. 429 Jenis BUT dan Ketentuan Perpajakannya di Indonesia ...................................... 430 a. Perbankan .................................................................................................. 430 b. Pelayaran dan Penerbangan Internasional................................................ 431 c. Kantor Perwakilan Dagang Asing ............................................................ 434 d. WP yang melakukan kegiatan usaha jasa maklon internasional dibidang produksi mainan anak-anak ............................................... 435 e. Perusahaan Asuransi.................................................................................. 436 Rangkuman ............................................................................................................. 437 Latihan Soal ............................................................................................................ 439
Bab 9 Wajib Pajak Penduduk Asing / Expatriate (Orang Pribadi) ......................... 441 NPWP bagi WP Orang Pribadi Penduduk Asing .......................................... 441 Prinsip dasar dalam memahami PPh Orang Pribadi ...................................... 442 a. Penghasilan orang Pribadi dari Pekerjaan ......................................... 442 b. Penghasilan yang merupakan Objek Pajak ........................................ 449 c. Biaya sebagai pengurang penghasilan bruto ...................................... 449 d. Pengurang Penghasilan selain biaya usaha dan biaya jabatan ........... 453 e. Tarif PPh ............................................................................................ 455 f. Penyetoran dan Pelaporan PPh pasal 29 ............................................ 455 g. Orang Pribadi yang wajib membayar pajak ....................................... 458 h. Kewajiban memiliki NPWP............................................................... 460 Penghitungan WP Orang Pribadi Penduduk Asing dari Pekerjaan ............... 461 Rangkuman .................................................................................................... 472 Latihan Soal ................................................................................................... 473
Bab 10 Penanaman Modal Asing (PMA) ................................................................... 475 Ketentuan umum tentang PMA ..................................................................... 475 Penghitungan Laba Rugi Perusahaan PMA ................................................... 480 a. Beda Waktu........................................................................................ 480 b. Beda Tetap ........................................................................................ 508 Penghasilan yang merupakan Obyek Pajak PMA ......................................... 510
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Biaya yang Bukang Merupakan Pengurang................................................... 522 Penghitungan Pajak PMA .............................................................................. 535 Rangkuman .................................................................................................... 557 Latihan Soal ................................................................................................... 558
Bab 11 Joint Ventures (Usaha Bersama).................................................................... 559 Joint Operation .............................................................................................. 560 Merger dan Akuisisi....................................................................................... 561 Modal Ventura ............................................................................................... 563 Tax Planning .................................................................................................. 564 Tax Incentif .................................................................................................... 565 KAPET........................................................................................................... 565 Rangkuman .................................................................................................... 568 Latihan Soal ................................................................................................... 569 Daftar Pustaka ................................................................................................ 571
