Tax Directorate: Google's revenue in Indonesia Trillions of Rupiah
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The absence of a permanent establishment of tax rules makes Google always escapes
Head of the Regional Office of Directorate General of Tax Special Jakarta Muhammad Haniv said earnings PT Google Asia Pacific Pte, Ltd. in the year to reach trillions of rupiah. He doubted Google reports that mention the giant company profit before tax is only Rp 20.9 billion in 2015.
"Far from it. Profit they certainly trillions of rupiah because they produce ad revenue per second without the cost of capital and raw materials, "said Haniv.
In the Google report to the Directorate General of Taxation, noted that the search engine company to generate earnings before tax totaling Rp 74.5 billion during 2012-2015. Google claims to have pay the tax of Rp 18.5 billion in the same period.
After meeting representatives of Google with the Directorate General of Taxation on 19 January, Google claimed tax arrears sebesax not count tax authorities. In 2015, the company was only making a profit of Rp 20.9 billion and has paid taxes amounting to Rp 5.2 billion.
Google states that value so far compared statement of authority, namely their arrears reached Rp 5 trillion for fiscal year 2015. Moreover, the company's financial report showed that of 282 thousand transactions generated Google, only 35 thousand originating from Indonesia, meanwhile, the research firm United States eMarketer stated Google and Facebook to collect 70 percent of the total advertising revenues of US $ 830 million in 2015.
Haniv denied Google's market share in Indonesia is very small. According to him, most of the private institutions, governments, and individual community using advertising services and search engine Google. Not only that, Google also assesses Haniv always avoid assignment option as the body
permanent.
Under the Income Tax Act, the Directorate General of Taxation set Google Asia Pacific as a permanent establishment which should be taxed. This requirement applies because of the presence of hundreds of tentacle signal. "They leave their machines in the telecom operators, physical exist in Indonesia. But they admitted that it was only a supporting part, "said Haniv
Tax authorities smelt signal Google will pay tax arrears for six years back, as long as the government does not collect taxes in the following year.
Until now, the government has not yet have rules to collect taxes from the company's data and multimedia content services through the Internet network (over the top / OTT), such as Facebook, Google, and Twitter.
Minister of Communications and Information Technology just waiting for the settlement of disputes Rudiantara Google to issue ministerial regulations concerning digital corporate transactions. With this regulation, the Ministry of Finance can collect taxes from companies digital. "If issued now can not be implemented, "he said.
Director General of Taxation Ken Dwijugiasteadi said the establishment of companies as enterprises still do not have an international standard. In fact, according to Ken, the Organization for Economic Cooperation and Development (OECD) does not set the tax liability for the multinational corporations over the top without a representative office.
"So, our legislation was the most correct. They are no computers here (so the permanent establishment), "said Ken. Executive Director of the Center for Indonesian Taxation Analysis, Justin Prastowo, said the Directorate General of Taxes need to strengthen the analytical determination of the permanent establishment to tax Google. "The function of the signal receiver must be checked whether significant or not," he said.
Examining Team Start Work
The Directorate General of Taxation issued the Notice of Examination (SPHP) against PT Google Asia Pacific Pte, Ltd. The letter contains the findings of the examination, and post the corrected value, the count while the principal amount of tax payable, and administrative sanctions.
After receiving SPHP, tax subjects are required to provide a written response to the letter in the form of sheet statement of consent if approved all the results of the examination or rebuttal letter otherwise agree.
This response must be deposited no later than within seven working days from SPHP received. "Consequently, the taxpayer must be answered. True or not, the examiner said, "said the Director General of Taxation Ken Dwijugiasteadi.
Google registered as a legal entity in Tanah Abang Tax Office lll with the status of foreign direct investment (FDI) since 15 September 2011. Google is a dependent agent of Pacitic Google Asia Pte Ltd in Singapore.
Thus, in accordance with Article 2 paragraph 5 letter N Income Tax Act, Google should have the status of a permanent establishment. As a result, any income or receipts originating from Indonesia should be subject to income tax. But Google refused because of the taxation laws in Indonesia are not in accordance with the OECD.
IN INDONESIAN
Ditjen Pajak: Pendapatan Google di Indonesia Triliunan Rupiah
Nihilnya aturan pajak badan usaha tetap membuat Google selalu lolos
Kepala Kantor Wilayah Direktorat Jenderal Pajak Jakarta Khusus Muhammad Haniv mengatakan penghasilan PT Google Asia Pacific Pte, Ltd dalam setahun mencapai triliunan rupiah. Ia sangsi atas laporan Google yang menyebutkan laba sebelum pajak perusahaan raksasa tersebut hanya Rp
20,9 miliar pada 2015.
“Jauh dari itu. Profit mereka pasti triliunan rupiah karena mereka memproduksi pendapatan iklan per detik tanpa biaya modal dan bahan baku,” kata Haniv.
Dalam laporan Google kepada Direktorat Jenderal Pajak, disebutkan perusahaan mesin pencarian itu menghasilkan laba sebelum pajak senilai Rp 74,5 miliar sepanjang 2012-2015. Google mengklaim telah menyetorkan pajaknya sebesar Rp 18,5 miliar pada periode yang sama.
Setelah pertemuan perwakilan Google dengan Direktorat Jenderal Pajak pada 19 Januari lalu, Google mengklaim tunggakan pajaknya tidak sebesax hitungan fiskus. Pada 2015, perusahaan itu hanya menghasilkan laba Rp 20,9 miliar dan telah menyetor pajak sebesar Rp 5,2 miliar.
Google menyatakan nilai tersebut sangat jauh dibanding pernyataan otoritas, yakni tunggakan mereka mencapai Rp 5 triliun untuk tahun pajak 2015. Apalagi, laporan keuangan perusahaan menunjukkan bahwa dari 282 ribu transaksi yang dihasilkan Google, hanya 35 ribu yang berasal dari Indonesia, Sementara itu, perusahaan riset Amerika Serikat Emarketer menyatakan Google dan Facebook mengumpulkan 70 persen dari nilai total pendapatan iklan sebesar US$ 830 juta pada 2015.
Haniv membantah pangsa pasar Google di Indonesia sangat kecil. Menurut dia, sebagian besar instansi swasta, pemerintah, dan masyarakat perorangan menggunakan jasa iklan dan mesin pencarian Google. Bukan hanya itu, Haniv juga menilai Google selalu menghindari opsi penetapan sebagai badan
usaha tetap.
Berdasarkan Undang-Undang Pajak Penghasilan, Direktorat Jenderal Pajak menetapkan Google Asia Pacific sebagai badan usaha tetap yang wajib dikenai pajak. Syarat ini berlaku lantaran adanya ratusan alat penangkap sinyal. “Mereka menitipkan mesin mereka di operator telekomunikasi, fisiknya ada di Indonesia. Tapi mereka mengaku itu cuma bagian pendukung,” kata Haniv
Otoritas pajak mencium sinyal Google akan membayar tunggakan pajaknya selama enam tahun ke belakang, asalkan pemerintah tidak menarik pajak pada tahun berikutnya.
Hingga saat ini, pemerintah pun belum memiliki peraturan untuk menarik pajak dari perusahaan layanan konten data dan multimedia melalui jaringan Internet (over the top/OTT), seperti Facebook,
Google, dan Twitter.
Menteri Komunikasi dan Informatika Rudiantara justru menunggu penyelesaian sengketa Google untuk menerbitkan peraturan menteri menyangkut transaksi perusahaan digital. Dengan peraturan ini, Kementerian Keuangan dapat menarik pajak dari perusahaan-perusahaan digital. “Kalau dikeluarkan sekarang belum bisa diimplementasikan,” kata dia.
Direktur Jenderal Pajak Ken Dwijugiasteadi mengatakan penetapan perusahaan sebagai badan usaha tetap belum memiliki standar internasional. Bahkan, menurut Ken, Organisasi Kerja Sama Ekonomi dan Pembangunan (OECD) tidak mengatur kewajiban pajak bagi perusahaan multinasional over the top tanpa kantor perwakilan.
“Jadi, undang-undang kami justru yang paling benar. Mereka ada komputer di sini (jadi badan usaha tetap),” tutur Ken. Direktur Eksekutif Center for Indonesia Taxation Analisis, Yustinus Prastowo, mengatakan Ditjen Pajak perlu memperkuat analisis penetapan badan usaha tetap untuk menarik pajak Google. “Fungsi penangkap sinyal itu harus dicek apakah signifikan atau tidak," kata dia.
Tim Pemeriksa Mulai Bekerja
Direktorat Jenderal Pajak menerbitkan Surat Pemberitahuan Hasil Pemeriksaan (SPHP) terhadap PT Google Asia Pacific Pte, Ltd. Surat tersebut berisi temuan pemeriksaan, pos dan nilai yang dikoreksi, penghitungan sementara jumlah pokok pajak terutang, dan sanksi administrasi.
Setelah menerima SPHP, subyek pajak wajib memberikan tanggapan tertulis atas surat tersebut dalam bentuk lembar pernyataan persetujuan jika menyetujui seluruh hasil pemeriksaan, atau surat sanggahan jika tidak setuju.
Tanggapan ini paling lambat harus disetorkan dalam tujuh hari kerja sejak SPHP diterima. “Konsekuensinya, harus dijawab wajib pajak. Benar atau tidak kata pemeriksa itu," kata Direktur Jenderal Pajak Ken Dwijugiasteadi.
Google terdaftar sebagai badan hukum di Kantor Pelayanan Pajak Tanah Abang lll dengan status penanaman modal asing (PMA) sejak 15 September 2011. Google merupakan dependent agent dari Google Asia Pacitic Pte Ltd di Singapura.
Dengan demikian, menurut Pasal 2 ayat 5 huruf N Undang-Undang Pajak Penghasilan, Google seharusnya berstatus badan usaha tetap. Walhasil, setiap pendapatan ataupun penerimaan yang bersumber dari Indonesia seharusnya dikenai pajak penghasilan. Namun Google menolak karena peraturan perpajakan di Indonesia tidak sesuai dengan OECD.
Koran Tempo, Page-19, Tuesday, Feb, 21, 2017
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