British scheme Learned
1:13 PM
Add Comment
GOOGLE TAX
DG Taxation Financial Kementetian learn diverted profit tax scheme which was successfully implemented by the Directorate General of Taxes England or HM Revenue and Customs or HMRC to tackle tax issues and content application service provider via the Internet.
John Hutagaol, Director of the International Taxation Directorate General of Taxation (DGT) said the move was made in bilateral discovery by HMRC in London, Tuesday (7/3). Commissioner Edward Troub HMRC, which gives directly related explanations tax scheme known as Google this tax.
"DGT is still at the stage of studying the DPT rule and if it is effective may be proposed in the amendments to the draft law of income tax [income tax]," he said.
Diverted profit tax (DPT), continued John, is one of the regulatory scheme that is applied to prevent the practice of tax evasion by a permanent establishment (BUT) made (artificial permanent establishment). Because the practice of tax evasion of the consequences of not obtaining tax revenue by hosting the state of economic activity, whereas the income arises from business activities in the country.
DPT rates of 25% or greater than the general tax rates and paid for in advance, although taxpayers (WP) appealed to the court. DPT will be charged when the official assessment The WP does not abide by the following year.
DPT scheme is, in the notes to become one of the world's spotlight on the current problems experienced by almost all countries in an attempt to tax the application and content providers through lnteret (over the top / OTT).
In Indonesia, the tax case with Google Asia Pacific Pte. Ltd. still unfinished. Many people indeed assess the steps taken by Google is correct in rules but aggressive tax planning is not appropriate in terms of morale.
During the meeting, continued John, both leaders realized the need for commitment authority and a joint approach to solving the problems of the current global tax. Both leaders exchanged experience and information related to the preparation of the implementation of the recommendations and anti-base erosion and profit shifting automatically exchange financial infomiasi.
Globalization and aggressive tax planning practices carried out by transnational scale enterprises (multinational enterprises) and the rich man personally (high wealth individual tax payers) presumably has eroded the base of taxation in each country.
"The important point in the application of DPT, HMRC has wide support from stakeholders layer," John added.
AVOIDANCE
Asked for a response, Bawono Kristiaji, observers tax of DDIC say the scheme DPT in English only applies if several conditions are met, one of which is an indication of the effort evasion status BUT indication that refers to those who do activities with respect to selling or providing services in English for the benefit of non-resident, but the activity was deliberately designed to not be categorized as a bUT.
DPT such rules, it could be designed to not be within the framework of the Income Tax Act so that not a scope of a tax treaty. Thus, the tax authorities can pursue economic activity digital, but still respecting the framework of bilateral cooperation with other countries.
Moreover, the true definition of BUT also be revised through a multilateral instrument which will be signed by many countries together in the mid-2017's. The existence of this multilateral instrument will immediately change the tax treaty.
"Thus, 'there is no potential violations of the tax treaty with such rules DPT. Thus, this rule can be applied in Indonesia without violating the treaty, "he said.
Yustinus Prastowo, Executive Director of the Indonesian Center for Taxation Analysis (CITA) said DPT is beyond the normal scheme because of the weakness of regulation. Indonesia has difficulty to emulate the British did DPT scheme in
short time.
In parlementarian system, if parliament supports, the process will be faster. According to him, it will open if a revision of the Income Tax Act (VAT). "In my opinion, the key remains in the Income Tax Act (VAT) to expand the scope BUT"
IN INDONESIAN
Skema lnggris Dipelajari
Ditjen Pajak Kementetian Keuangan mempelajari skema diverted profit tax yang berhasil diterapkan oleh Ditjen Pajak lnggris atau HM Revenue and Customs atau HMRC untuk mengatasi permasalahan pajak penyedia layanan aplikasi dan konten melalui lnternet.
John Hutagaol, Direktur Perpajakan lnternasional Ditjen Pajak (DJP) mengatakan langkah itu dilakukan dalam penemuan bilateral dengan HMRC di London, Selasa (7/3). Komisioner HMRC Edward Troub, yang memberikan
penjelasan langsung terkait skema pajak yang dikenal dengan Google tax ini.
“DJP masih pada tahap mempelajari DPT rule dan bila ternyata efektif bisa saja diusulkan dalam amandemen rancangan undang-undang PPh [Pajak Penghasilan]," katanya.
Diverted profit tax (DPT), lanjut John, merupakan salah satu skema regulasi yang diterapkan untuk mencegah praktik penghindaran pajak dengan melakukan bentuk usaha tetap (BUT) buatan (artificial permanent establishment).
Pasalnya, praktik penghindaran pajak tersebut berakibat tidak diperolehnya penerimaan pajak oleh negara yang menjadi tempat berlangsungnya kegiatan ekonomi, padahal penghasilan muncul dari kegiatan usaha di negara tersebut.
Tarif DPT sebesar 25% atau lebih besar dari pada tarif pajak yang bersifat umum dan dibayar terlebih dahulu, walaupun wajib pajak (WP) mengajukan banding ke pengadilan. DPT akan dikenakan secara official assessment bila Wajib Pajak tersebut tidak patuh pada tahun berikutnya.
Skema DPT ini, dalam catatan menjadi salah satu sorotan dunia di saat permasalahan yang dialami hampir semua negara dalam upaya memajaki penyedia layanan aplikasi dan konten melalui lnteret (over the top/ OTT).
Di Indonesia , kasus pajak dengan Google Asia Pasific Pte. Ltd. juga masih belum selesai. Banyak pihak memang menilai langkah yang dilakukan pihak Google sudah benar secara aturan tapi aggressive tax planning dinilai tidak tepat dari sisi moral.
Dalam pertemuan tersebut, lanjut John, kedua pimpinan otoritas menyadari perlunya komitmen dan pendekatan bersama untuk menyelesaikan permasalahan pajak secara global saat ini. Kedua pimpinan bertukar pengalaman dan informasi terkait persiapan pelaksanaan rekomendasi anti base erosion and profit shifting serta pertukaran infomiasi keuangan secara otomatis.
Globalisasi dan praktik agresif perencanaan pajak yang dilakukan oleh perusahaan berskala lintas negara (multinational enterprises) dan para orang kaya pribadi (high wealth individual tax payers) di duga telah menggerus basis pemajakan di masing-masing negara.
“Poin pentingnya, dalam penerapan DPT, HMRC mendapat dukungan luas dari lapisan stakeholders,” John menambahkan.
PENGHINDARAN
Dimintai tanggapan, Bawono Kristiaji, pengamat pajak dari DDIC mengatakan skema DPT di Inggris hanya berlaku jika ada beberapa syarat yang terpenuhi, salah satunya ada indikasi upaya penghindaran status BUT Indikasi itu mengacu pada pihak yang melakukan aktivitas sehubungan dengan menjual atau menyediakan jasa di Inggris bagi kepentingan non-residen, tapi kegiatan pihak tersebut sengaja didesain untuk tidak dikategorikan sebagai BUT.
Aturan semacam DPT, bisa saja didesain untuk tidak berada dalam kerangka Undang-Undang PPh sehingga tidak menjadi cakupan dari tax treaty. Dengan demikian, otoritas bisa mengejar pajak dari kegiatan ekonomi digital, namun tetap menghormati kerangka kerja sama bilateral dengan negara lain.
Selain itu, sejatinya definisi BUT juga akan direvisi melalui instrumen multilateral yang rencananya akan ditandatangani oleh banyak negara secara bersama-sama di pertengahan 2017 ini. Adanya instrumen multilateral ini akan secara serta merta mengubah tax treaty.
“Dengan demikian, ‘tidak ada potensi pelanggaran tax treaty dengan adanya aturan semacam DPT. Jadi, aturan ini bisa diterapkan di Indonesia tanpa melanggar treaty," katanya.
Yustinus Prastowo, Direktur Eksekutif Center for Indonesia Taxation Analysis (CITA) mengatakan DPT memang skema di luar normal karena kelemahan regulasi. Indonesia memiliki kesulitan untuk meniru skema DPT yang dilakukan Inggris dalam
waktu singkat.
Dalam sistem parlementarian, jika parlemen mendukung, proses akan cepat. Menurutnya, memang akan terbuka jika sudah ada revisi Undang-Undang Pajak Penghasilan (PPh). “Menurut saya, kuncinya tetap di Undang-Undang Pajak Penghasilan (PPh) untuk memperluas cakupan BUT”
Bisnis Indonesia, Page-5, Thursday, March, 9, 2017
0 Response to "British scheme Learned"
Post a Comment