ATTEND GOOGLE, GOVERNMENT NEEDS TO PREPARE NEW TAXES
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The government is asked to firmly implement new tax rules on Google's over the top (OTT) companies, which are known to often avoid taxes in many countries.
Tax Consultant Danny Darussalam Tax Center Darussalam said the Indonesian government could emulate the aggressive British way of collecting taxes from Google, by implementing a new tax type for information content-based companies that were known to be carrying out strategies such as Machiavelli.
"The UK provides an approach by creating a new type of tax for OTT or diverted profit tax, where the new tax is outside of PPh," Darussalam said, during a DIR media gathering in Malang, East Java.
Darussalam said, the proposed tax type was in the form of taxation of 25% to OTT companies if they deliberately did not form a permanent establishment (BUT), even though operating in the UK, the indications were when Google made profit sharing to source countries with lower PPh rates which are currently charged by the UK at around 16%.
With the imposition of this new tax type, many OTT companies altered their business structure in the source country to become BUT for fear of being taxed. They restructure the business so it is not merely a function of marketing support.
"In essence, Google will be charged 25 percent if Google deliberately tries not to form BUT. If (it is proven, then 25 percent is imposed on its profits from the UK," he said.
According to Darussalam, the need for a new type of tax outside income tax, because PPh, its position is crossed with a double tax avoidance agreement (PSB) or a tax treaty that states online activities are not taxable. So, even though there is already a Circular that suggests the establishment of BUT is still inferior to Indonesia's tax treaty with Singapore.
Darussalam added, Google's aggressive tax planning shows unethical and moral business practices. In Europe, Google uses taxation planning known as double Irish dutch sandwich by forming an active Google Irish Limited company in Ireland, and affiliated companies in Bermuda and the Netherlands, thus freeing it from Withholding tax.
In Europe, the Middle East, and Asia (EMEA) itself, Google through its company in Singapore contracts directly with customers in Indonesia without going through BUT in Indonesia. Google is not physically present in Indonesia and only runs a supporting (marketing) function. That is why Google only pays an 8% PPh rate from what is naturally 25%.
"So, each country is trying to tax Google, if collectively its efforts through BEPS action number 1 were initiated by the G20 and OECD. In the future, we need a new BUT definition, don't just be physically present, but online can also, there must be digital taxation based transactions on the customer's country, don't use the base source and residence principle, "Darussalam said.
DPR Consultation
Director of Counseling Services and Public Relations DGT Hestu Yoga Saksama acknowledged, the possibility of the implementation of this new tax type in Indonesia, but it still requires the process of socialization and communication with the legislature.
"If the name imposes a new type of tax, we have to talk to the DPR and it must go through processes like what. We will see in the future whether we will strengthen the current Tax Law or issue a new type of tax like that," he said.
IN INDONESIA
HADAPI GOOGLE, PEMERINTAH PERLU SIAPKAN PAJAK BARU
Pemerintah diminta tegas menerapkan aturan pajak baru terhadap perusahaan over the top (OTT) Google yang dikenal kerap menghindari pajak di banyak negara.
Konsultan Pajak Danny Darussalam Tax Center Darussalam mengatakan, pemerintah Indonesia bisa meniru cara Inggris yang agresif dalam upaya memungut pajak dari Google, dengan menerapkan jenis pajak baru bagi perusahaan berbasis konten informasi yang dikenal sedang menjalankan strategi seperti Machiavelli.
"Inggris memberikan satu pendekatan dengan menciptakan satu jenis pajak baru untuk OTT atau diverted profit tax, dimana pajak baru ini di luar jangakuan PPh," kata Darussalam, di sela media gathering DIR di Malang Jawa Timur.
Darussalam mengatakan, jenis pajak yang diusulkan tersebut berupa pengenaan pajak sebesar 25% kepada perusahaan OTT apabila dengan sengaja tidak membentuk bentuk usaha tetap (BUT), meski beroperasi di Inggris, Indikasinya, saat Google melakukan profit sharing ke negara sumber penghasilan dengan tarif PPh lebih rendah yang dikenai Inggris saat ini sekitar 16%.
Dengan pengenaan jenis pajak baru ini, banyak perusahaan OTT sejenis mengubah struktur bisnisnya di negara sumber agar menjadi BUT karena takut dikenakan pajak. Mereka merestrukturisasi bisnis jadi tidak semata sebagai fungsi marketing support.
"Intinya, Google akan dikenakan 25 persen kalau Google secara sengaja berupaya untuk tidak membentuk BUT Kalau ( itu terbukti, maka 25 persen dikenakan atas profit-nya yang bersumber dari Inggris,” kata dia.
Menurut Darussalam, perlunya jenis pajak baru di luar pajak penghasilan, karena PPh, kedudukannya bersilangan dengan perjanjian penghindaran pajak berganda (PSB) atau tax treaty yang menyatakan aktivitas online tidak bisa dipungut pajak. Sehingga, meski sudah ada Surat Edaran yang menyarankan pembentukan BUT masih kalah kedudukannya dengan tax treaty Indonesia dengan Singapura.
Ditambahkan Darussalam, perencanaan pajak Google yang agresif ini menunjukkan praktik usaha yang tidak beretika dan bermoral. Di Eropa, Google menggunakan perencanaan perpajakan yang dikenal sebagai double irish dutch sandwich dengan membentuk satu perusahaan aktif Google Irish Limited di Irlandia, dan perusahaan afiliasi di Bermuda dan Belanda, sehingga terbebas dari Withholding tax.
Di Europe, Middle East, dan Asia (EMEA) sendiri, Google melalui perusahaannya di Singapura melakukan kontrak langsung dengan customer di Indonesia tanpa melalui BUT di Indonesia. Google tidak hadir secara fisik di Indonesia dan hanya menjalankan fungsi supporting (marketing). Itu sebabnya Google hanya membayar tarif PPh 8% dari yang sewajarnya 25%.
“Jadi, masing-masing negara berusaha memajaki google, kalau secara kolektif upayanya lewat BEPS action number 1 yang digagas G20 dan OECD. Ke depan, perlu definisi BUT baru, jangan semata hadir dengan fisik tapi online pun bisa, harus ada pemajakan transaksi digital based on negara customer berada jangan pakai base source and residence principle,” kata Darussalam.
Konsultasi DPR
Direktur Penyuluhan Pelayanan dan Hubungan Masyarakat DJP Hestu Yoga Saksama mengakui, kemungkinan adanya penerapan jenis pajak baru tersebut di Indonesia, namun hal itu masih membutuhkan proses sosialisasi dan komunikasi dengan pihak legislatif.
"Kalau namanya mengenakan suatu jenis pajak baru, harus bicara dengan DPR dan itu harus melalui proses-prosesnya seperti apa. Kita lihat saja ke depan apakah kita akan perkuat Undang-Undang Pajak yang ada sekarang atau mengeluarkan jenis pajak baru seperti itu," kata dia.
Investor Daily, Page-9, Saturday, Oct 15, 2016
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