Pajak Penghasilan dari Ekonomi Digital atas Cross-Boarder Transaction
Abstract
Abstrak: Ekonomi digital semakin berkembang sejalan dengan kemajuan teknologi. Aktivitas ekonomi digital seringkali terjadi transaksi lintas negara (cross-boarder transaction). Penelitian ini ditujukan untuk memberikan gambaran mengenai pajak penghasilan dari ekonomi digital atas transaksi lintas negara tersebut. Metode penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian menunjukkan bahwa pemajakan transaksi cross-border ekonomi digital dari sisi pajak penghasilan cukup sulit dilakukan karena hak pemajakan ditentukan berdasarkan Perjanjian Penghindaran Pajak Berganda (P3B) yang sebagian besar masih menggunakan konsep Bentuk Usaha Tetap (BUT) berupa kehadiran fisik. Karena belum adanya konsensus global, salah satu langkah yang dapat diambil pemerintah adalah negosiasi P3B melalui MLI (multilateral instrument). Langkah lainnya adalah dengan implementasi interim measures sebagaimana direkomendasikan oleh OECD (Organization for Economic Cooperation and Development) melalui suatu pungutan pajak baru (equalization levy).Kata kunci: Bentuk Usaha Tetap, Subjek Pajak, Kehadiran Fisik, BEPS
Abstract: The digital economy is growing along with technological advancements. In digital economic activities, the cross-border transactions often occur. This study aims to provide an overview of the income tax from the digital economy on cross-country transactions. The research method is qualitative-descriptive. The results showed that taxation of the digital economic cross-border transactions in terms of income taxes is quite difficult because of the taxation rights was applied based on The Double Tax Avoidance Agreement (P3B), which most of it still uses the concept of Permanent Establishment (BUT) which it is a physical presence. Because there is no global consensus, one of the steps taken is P3B negotiations through MLI (Multilateral Instruments). Another step is to implement the interim measures as recommended by the OECD (Organization for Economic Cooperation and Development) through a new tax collection (equalization levy).
Keywords: Permanent Establishment, Tax Subject, Physical Presence, BEPS
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Brauner B. 2015. Withholding Taxes in the Service of BEPS Action 1: Address the Tax Challenges of the Digital Economy. IBFD.
Brotodihardjo RS. 2003. Pengantar Ilmu Hukum Pajak. Bandung : Refika Aditama.
Creswell JW. 2014. Research Design: Qualitative, Quantitative and Mixed Methods Approaches. Edisi ke-4. Thousand Oaks, CA: Sage Publications.
Darussalam SD. 2017. Perjanjian Penghindaran Pajak Berganda Panduan, Intepretasi, dan Aplikasi. Jakarta: DDTC.
Mikkael RH. 2017. ANALISIS PENERAPAN E-FAKTUR DAN KETEPATAN WAKTU PELAPORAN TERHADAP EFEKTIVITAS PERPAJAKAN PT. INTERNASIONAL SUKSES ABADI. PUBLIK J. Ekon. dan Publik 13.
de Wilde MF, Wisman C. 2016. The Meaning of Avoidance and Aggressive Tax Planning and the BEPS Initiative. EATLP 2016 Congress; National Report - The Netherlands.
de Wilde MF. 2016. Taxation of Multinational Enterprises in a Global Market: Moving to Corporate Tax 2.0? IBFD: Buletin for International Taxation March 2016.
Deak D. 2004. Legal Considerations of Tax Evasion and Tax Avoidance. Society and Economy, Vol. 26, No.1: 41-85.
European Commision. 2017. A Fair and Efficient Tax System in the European Union for the Digital Single Market.
Gunadi. 2007. Perpajakan Internasional. Jakarta: Universitas Indonesia.
Hartman S. 2000. Net Ready – Strategies for Success in the E-Economy. United States: McGraw Hill.
HM Treasury, Autumn Budget 2017: Corporate Tax and The Digital Economy
Hoffart B. 2007. Permanent Establishment in the Digital Age: Improving and Stimulating Debate through an Access to Market Proxy Approach. Northwestern Journal of Technology and Intellectual Property: 6, 106.
Hongler P, Piston P. 2015. Blueprints for a New PE Nexus to Tax Business Income in the Era of the Digital Economy. IBFD Working Paper, 20 January.
IMF: Fiscal Monitor, Oktober 2013 halaman 47.
James S, Nobes C, Economie B. 1978. The Economics of Taxation, Vol. 65. Oxford: Philip Allan.
Mansury. 1998. Perpajakan International Berdasarkan Undang-Undang Domestik Indonesia. Jakarta: Yayasan Pengembangan dan Penyebaran Pengetahuan Perpajakan.
OECD. 2013. Action Plan on Base Erosion and Profit Shifting. Paris: OECD Publishing.
OECD. 2013. Addressing Base Erosion and Profit Shifting. Paris: OECD Publishing.
OECD. 2015. Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report. Paris: OECD Publishing.
OECD. 2017. International VAT/GST Guidelines. Paris: OECD Publishing.
OECD. 2015. Measuring and Monitoring BEPS, Action 11 - 2015 Final Report. Paris: OECD Publishing.
OECD. 2015. Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report. Paris: OECD Publishing.
OECD. 2018. Tax Challenges Arising from Digitalisation–Interim Report 2018. Paris: OECD Publishing.
Olbert M. 2016. International Taxation in the Digital Economy: Challenge Accepted?. IBFD Publications.
Rosdiana I. 2012. Pengantar Ilmu Pajak: Kebijakan dan Implementasi di Indonesia. Jakarta: Rajawali Pers.
Rosdiana I, Putranti. 2011. Teori Pajak Pertambahan Nilai: Kebijakan dan Implementasinya di Indonesia. Bogor: Ghalia Indonesia.
Slamet I. 2007. Tax Planning, Tax Avoidance, dan Tax Evasion di Mata Perpajakan Indonesia. InsideTax. Edisi Perkenalan: 8-10
Spencer D. 2014. PART 1 OECD BEPS PROJECT tax challenges of the digital economy. Journal of International Taxation, 25(1), 30-41.
Sugiyono. 2015. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Penerbit Alfabeta.
Surahmat R. 2000. Persetujuan Penghindaran Pajak Berganda : Sebuah Pengantar. Jakarta: PT Gramedia Pustaka Utama & Arthur Andersen Prasetio Utomo.
Tanzi V. 2000. Globalization, Technological Developments, and The Work of Fiscal Termites.
Tapscott D. 1996. The Digital Economy Era: Promise and Peril in the Age of Networked Intelligence. New York: McGraw Hill.
Tillinghast DR. 1984. Tax Aspect of International Transaction. New York: Matthew Bender.
Tooma RA. 2006. Tax Planning in Australia: When Is Aggressive Too Aggressive?. Tax Notes International, Vol. 42 No. 5: 427-442.
Westberg B. 2002. Cross-Border Transaction of E-Commerce. Amsterdam : International Bureau of Fiscal Documentation.
https://kominfo.go.id/
https://tirto.id/kesempatan-dan-kesempitan-ekonomi-digital-indonesia-vxu.
https://tirto.id/sulitnya-mengejar-pajak-google-camq
http://www.nytimes.com/2012/04/29/business/apples-tax-strategy-aims-at-low-tax-states-and-nations.html
Published
2018-12-28
How to Cite
WIJAYA, Suparna; UTAMAWATI, Herlina.
Pajak Penghasilan dari Ekonomi Digital atas Cross-Boarder Transaction.
JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 3, n. 2, p. 135-148, dec. 2018.
ISSN 2528-0163.
Available at: <https://460290.0x60nl4us.asia/index.php/JOIA/article/view/1031>. Date accessed: 01 dec. 2024.
Section
Articles
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