Government negotiations and Google Dead End

    Good intentions Indonesian government in resolving the tax case Google does not welcomed by information technology companies from the United States (US). The Directorate General of Taxation (Taxation Office) Ministry of Finance (MOF) said the number of tax payments owed deals proposed Google is too low compared to the numbers offered by the Government of Indonesia. In fact, Google called the bid up to a fifth of the numbers requested the Government of Indonesia. Finally, negotiations or tax settlement made by the Government of Indonesia and Google is headquartered in Singapore made the government intends to close the assembly hall at the end of this year.

    The government no longer wants to bid for Google to bid far below all. So, it makes no sense that they have requested. In fact, through the tax settlement, Google is only obliged to pay tax principal without any administrative sanctions. Google also only be ask for the data reported in the Indonesian taxation in electronic form. Head of Jakarta Regional Office of Directorate General of Taxes Special Muhammad Haniv said tax settlement process itself has been going on since the beginning of December. He said the Google representative of Singapore had been to the Office of the Directorate General of Taxes suddenly on instructions from Google Headquarters are based in the US.

    However, negotiations to agree on a "peaceful figures" do not seem to go according to the wishes of both parties. "The last communication from Singapore came on the 10th or 11th of December. He came suddenly ruled the US. There is no promise (before), they want to negotiate now. We direct a big meeting. They asked me to lower (tax value), then they raise the bidding. Already such as buying and selling market, "said Haniv Tax Directorate at Headquarters, Jakarta, Tuesday (20/12).

    He concluded the negotiations on "the numbers of peace" in the tax settlement also opens up opportunities for governments to improve the inspection process this case continues to the preliminary stage of investigation or the early stages of the investigation. In this stage, Google could potentially required to pay the tax debt and penalties amounting to 150 percent.

    Haniv added, if at this stage Google still does not show good faith to pay the tax debt and submit accurate reports will increase the examination stage to a full investigation or a full investigation of 400 percent. Preliminary calculations the government is still in the original projection, the potential taxation of Rp 5 trillion. In details, Rp 1 trillion is the revenue potential of Google staple in Indonesia and Rp 4 trillion, the rest is fine investigation of 400 percent of the principal reception.

    According to the Directorate General of Taxation, Google in Indonesia has been registered as a legal entity in the country in Pratama Tax Office (KPP) Tanah Abang III with PMA status as since 15 September 2011 and is a dependent agent of Google Asia Pacific Pte Ltd in Singapore. "I am no longer willing to be compromised because they are bidding under far away. If I ask 10, bargained them two, means the fifth. In fact, that number has a smaller number of obligations should in 2015, I have not calculated the tax debt in 2014, 2013, and so on. So, it is not unreasonable that they asked for, "said Haniv.

    Meanwhile, the Executive Director of the Center for Indonesian Taxation Analysis (CITA) Justin Prastowo mention, better government and Google continue the process of negotiations or tax settlement. The reason, in terms of legal basis
yet powerful, Indonesia will be more profitable if Google is willing to pay the taxes due. Negotiations remain just let no gray area. In my opinion, a better settlement only. Even if forced SKP in tax court, tough legal basis, "he said.

IN INDONESIAN

Negosiasi Pemerintah dan Google Buntu

    Niat baik Pemerintah Indonesia dalam menyelesaikan kasus pajak Google tidak disambut baik oleh perusahaan teknologi informasi asal Amerika Serikat (AS) tersebut. Direktorat Jenderal Pajak (Ditjen Pajak) Kementerian Keuangan (Kemenkeu) menyebutkan, angka penawaran pembayaran pajak terutang yang diajukan Google terlalu rendah dibanding angka yang ditawarkan Pemerintah Indonesia. Bahkan, Google disebut menawar hingga seperlima angka yang diminta Pemerintah Indonesia. Akhirnya, perundingan atau tax settlement yang dilakukan oleh Pemerintah Indonesia dan Google yang berkantor pusat di Singapura membuat pemerintah berniat menutup ruang perundingan di akhir tahun ini.

    Pemerintah tidak mau lagi ditawar karena Google menawar jauh di bawah sekali. Jadi, tidak masuk akal yang mereka minta. Padahal, melalui tax settlement, Google hanya diharuskan membayarkan pokok pajak tanpa ada sanski administrasi. Google juga hanya di-
minta melaporkan data perpajakannya di Indonesia dalam bentuk elektronik. Kepala Kantor Wilayah Ditjen Pajak Jakarta Khusus Muhammad Haniv mengatakan, proses tax settlement sendiri sudah berlangsung sejak awal Desember ini. Ia menyebutkan, perwakilan Google dari Singapura sempat berkunjung ke Kantor Direktorat Jenderal Pajak secara tiba-tiba atas instruksi dari Kantor Pusat Google yang berkedudukan di AS.

    Namun, proses negosiasi yang untuk menyepakati “angka damai” tersebut tampaknya tidak berjalan sesuai keinginan kedua belah pihak. “Komunikasi terakhir dari Singapura datang pada 10 atau 11 Desember. Dia datang mendadak diperintah AS. Tidak ada janji (sebelumnya), mereka mau negosiasi sekarang. Kita langsung rapat besar. Mereka minta saya turunkan (nilai pajak), lalu mereka naikkan penawaran. Sudah seperti jual beli pasar,” kata Haniv di Kantor Pusat Ditjen Pajak, Jakarta, Selasa (20/12).

    Tutupnya proses negosiasi atas “angka damai” dalam tax settlement juga membuka peluang bagi pemerintah untuk meningkatkan proses pemeriksaan kasus ini berlanjut ke tahap preliminary investigation atau tahap awal investigasi. Dalam tahap ini, Google berpotensi diharuskan membayar utang pajak dan penalti sebesar 150 persen.

    Haniv menambahkan, bila dalam tahap ini Google tetap tidak menunjukkan iktikad baik untuk membayar utang pajak dan menyerahkan laporan perpajakannya maka pemeriksaan akan meningkat ke tahap full investigation atau investigasi penuh sebesar 400 persen. Perhitungan awal pemerintah masih pada proyeksi awal, yakni potensi perpajakan sebesar Rp 5 triliun. Rinciannya, Rp 1 triliun merupakan potensi penerimaan pokok Google di Indonesia dan Rp 4 triliun, sisanya adalah denda penyidikan sebesar 400 persen dari penerimaan pokok.

    Menurut catatan Ditjen Pajak, Google di Indonesia telah terdaftar sebagai badan hukum dalam negeri di Kantor Pajak Pratama (KPP) Tanah Abang III dengan status sebagai PMA sejak 15 September 2011 dan merupakan dependent agent dari Google Asia Pacific Pte Ltd di Singapura. “Saya tidak mau lagi ditawar karena mereka menawar di bawah jauh sekali. Kalau saya ajukan 10, mereka nawar dua, berati seperlimanya. Padahal, angka itu sudah angka lebih kecil dari kewajiban seharusnya pada 2015, belum saya hitung utang pajak 2014, 2013, dan seterusnya. Jadi, tidak masuk akal yang mereka minta,” kata Haniv.

    Sementara itu, Direktur Eksekutif Center for Indonesia Taxation Analysis (CITA) Yustinus Prastowo menyebutkan, lebih baik pemerintah dan Google tetap melanjutkan proses perundingan atau tax settlement. Alasannya, dari segi dasar hukum
yang belum kuat, akan lebih menguntungkan Indonesia bila Google memang mau membayar pajak terutangnya. Tetap negosiasi saja biar tidak ada grey area. Menurut saya, lebih baik settlement saja. Kalaupun dipaksakan SKP di pengadilan pajak, sulit dasar hukumnya,“ katanya.

Republika, Page-13, Wednesday, Dec,21,2016

Agus Purnomo

Kuli Google Adsense, Admob, Android Developer, ternak tuyul online

Share this post