MANAJEMEN PERPAJAKAN INVESTASI ASING DI INDONESIA
Disusun oleh :
ISMI NOR AMDINI
(17002010111001) (17002010111001)
ARIN AGNESIA THALITA
(170020110111018)
PENDIDIKAN PROFESI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSI UNIV ERSIT TAS BRAWIJAY BRAWIJAYA A MALANG 2018 0
BAB I PENDAHULUAN
Seb!i ne!" be"#e$bn!% In&onesi $e$bu'uh#n &n n! u#u* bes" un'u# $el#sn#n *e$bn!unn nsionl+ ,ebu'uhn &n n! bes" 'e"sebu' 'e"-& 'e"-&ii #"en #"en &n &n u* u* un'u# un'u# $en!e$en!e-" " #e'e"' #e'e"'in! in!!l !ln n *e$bn *e$bn!un !unn n &"i &"i ne!".ne!" $-u% bi# &i #/sn "e!ionl $u*un #/sn !lobl+ In&onesi $sih belu$ $$*u $ene&i#n &n *e$bn!unn 'e"sebu'+ Dis$*in! be"u* $en!!li su$be" *e$bin &l$ ne!e"i% *e$e"in'h -u! $en!un&n! su$be" *e$bin lu" ne!e"i% slh s'un &lh enn$n Mo&l Asin! Ln!sun! ( foreign foreign direct direct invesment DI)+ DI)+ Su$b Su$be" e" *e$b *e$bi i n n DI DI ini ini oleh oleh seb seb!i !in n *en! *en!$ $' '%% $e"u $e"u* *#n #n su$b su$be" e" *e$bin lu" ne!e"i n! *lin! *o'ensil &ibn&in!#n &en!n su$be" n! lin+ n no o'o 'ou u (133 (1338) 8) $en$en-el els s# #n n bh/ bh/ DI DI lebi lebih h *en' *en'in in! ! &l &l$ $ $en$en-$ $in in #eln! #eln!sun sun!n !n *e$bn *e$bn!un !unn n &ibn&i &ibn&in!# n!#n n &en!n &en!n li"n li"n bn'un bn'un 'u 'u $o&l $o&l *o"'o4olio% sebb 'e"-&in DI &isu'u ne!" #n &ii#u'i &en!n '"ns4e" o4 'ehnol 'ehnolo! o!%% #no/.h #no/.ho/ o/%% $n!e $n!e$en' $en' s#ill% s#ill% "esi#o "esi#o ush ush "el'i "el'i44 #eil #eil &n lebih lebih *"o4i'ble+ Seb!in bes" in5es'si sin! $e"u*#n #e*e$ili#n *enuh 'u h$*i" *enuh &"i sebuh *e"ushn+ Te"$su# -u! *e"ushn.*e"ushnn! &i$ili#i be"s$ -oin' 5en'u"e &n linsi s'"'e!is &en!n *e"ushn.*e"ushn lo#l+ 6oiin' 5en'u" 5en'u"es es n! $elib $elib'#n '#n 'i! 'i! *ih# *ih# 'ule 'ulebih bih bisn bisn &isebu &isebu'' sin&i# sin&i#si si &n bisn &iben'u# un'u# *"oe# 'e"'en'u se*e"'i #ons'"u#si s#l lus 'u *"oe# *e#e"-n u$u$ n! $elib'#n &n $e$bu'uh#n be"b!i -enis #ehlin &n su$be"&+ In5e In5es' s's sii
lu" u"
ne!e ne!e"i "i
#ini #ini
$e$ $e$in# in#n n
*e" *e"n n
*en' *en'iin!
&l &l$ $
*"os *"oses es
in'e"nsion in'e"nsionlis lissi si bisnis+ bisnis+ e"ubhn e"ubhn n! sn!' bes" 'elh 'e"-&i bi# &"ise!i &"ise!i 1
u#u"n% #u*n% &n $e'o&e in5es'si sin! &l$ &e#&e 'e"#hi"+ e"&s"#n **"n &i's% $# $#lh ini #n $e$bhs $en!eni Inves!s" As"n# $" In$%nes"! 9+
2
BAB II PEMBAHASAN 2&1 Pen#e'"!n Inves!s" As"n#
Menu"u' n&n!.n&n! No+ 1 Thun 13;7 *en!e"'in in5es'si sin! &lh seb!i be"i#u' : + l' *e$b *e$b"n "n lu" lu" ne!e"i ne!e"i n! n! 'i&# 'i&# $e"u*#n $e"u*#n b!in b!in &"i &"i #e#n #e#n &e5is &e5is In&ones In&onesi% i% &en!n &en!n *e"se' *e"se'u-u u-un n e$e"i e$e"in' n'h h &i!un# &i!un#n n un'u# un'u# *e$bin *e"ushn &i In&onesi+ b+ l'.l' un'u# *e"ushn% 'e"$su# *ene$un.*ene$un b"u $ili# o"n! o"n! sin! sin! &n bhn. bhn.bh bhn% n% n! &i$su## &i$su##n n &"i &"i lu" lu" #e &l$ &l$ /ilh In&onesi% sel$ l'.l' 'e"sebu' 'i&# &ibii &"i #e#n &e5is In&onesi+ + b!i b!in n &"i &"i hsi hsill *e"u *e"us sh hn n n! n! be"& be"&s s" "# #n n n& n&n!. n!.un& un&n n! ! ini ini &i*e &i*e"# "#en enn n# #n n
&i'" &i'"n ns4 s4e" e"%%
'e' 'e'*i *i
&i*e &i*e""!un# !un#n n
un'u# un'u#
$e$b $e$bi ii i
*e"ushn &i In&onesi+ Menu"u' n&n!.n&n! Re*ubli# In&onesi No$o" 2< Thun 2007 Ten'n en'n! ! enn enn$ $n n Mo& Mo&l% l% enn enn$ $n n $o& $o&ll sin sin! ! &l &lh h #e!i #e!i' 'n n $en $enn n$ $ $o& $o&ll un'u un'u# # $el $el#u #u#n #n ush ush &i /il /il h h ne! ne!" " Re*u Re*ubl bli# i# In&o In&one nessi
n! n!
&il &il#u #u# #n n
oleh oleh
*en *enn n$ $
$o& $o&ll
si sin!% n!%
bi bi#
n! n!
$en!!un#n $o&l sin! se*enuhn $u*un n! be"*'un!n &en!n *enn$ $o&l &l$ ne!e"i+ e"nn $o&l sin! &l$ *e$bn!unn 'elh l$ l$ &i*e"b &i*e"bin inn!# n!#n n oleh oleh *" *" hli hli e#ono$i e#ono$i *e$bn *e$bn!un !unn+ n+ Se" Se" !"is !"is bes"% *e$i#i"n $e"e# &lh seb!i be"i#u'+ e"'$% su$be" &n e#s'e"nl i'u $o&l sin! &*' &i$n4'#n oleh ne!" n! se&n! be"#e$bn! seb!i &s" un'u# $e$*e"e*' in5es'si &n *e"'u$buhn e#ono$i+ ,e&u% *e"'u$buhn e#ono$i n! $enin!#' *e"lu &ii#u'i &en!n *e"ubhn s'"u#'u" *"o&u#si &n *e"&!n!n+ ,e'i!% $o&l sin! &*' be"*e"n *en'in! &l$ $obilissi &n $u*un '"ns4o"$si s'"u#'u"l+ 3
,ee$* ,ee$*'% '% #ebu'u #ebu'uhn hn #n $o&l $o&l sin! sin! $en-& $en-&ii $enu"u $enu"un n se!e" se!e" se'el se'elh h *e"ubhn s'"u#'u"l ben".ben" 'e"-&i ($es#i*un $o&l sin! &i $s seln-u'n lebih *"o&u#'i4+
#'o".4#'o" n! $e$*en!"uhi enn$n Mo&l Dl$ Ne!e "i 1.
o'ensi &n #"#'e"is'i# su'u &e"h+
2+ u& u& $s $s" "# #' '++ =+ e$n4'n e$n4'n e" e" o'ono$i o'ono$i &e"h &e"h se" se" *"o*osi *"o*osionl onl >+ e' e' *oli'i# *oli'i# &e" &e"h h &n nsion nsionl+ l+ 5.
,ee"$'n ,ee"$'n *e$e"in'h *e$e"in'h &e"h &l$ $enen'u#n $enen'u#n #ebi-#n #ebi-#n lo#l
&n *e"'u *e"'u"n "n &e"h &e"h n! $en?i $en?i*' *'#n #n i#li$ i#li$ n! #on&us #on&usi4 i4 b!i b!i &uni bisnis &n in5es'si+ 2&2 Jen"s(Jen"s Inves!s" As"n# 2.2.1
Pen##%)%n#!n Inves!s" As"n# D")"*! D!'" T+,+!nn-!
Menu"u Menu"u'' H& H& &i'in&i'in-u u &"i &"i 'u-unn 'u-unn% % in5es' in5es'si si &*' &*' &i!olo &i!olon!# n!#n n #e&l$ &u -enis in5es'si: 1.
Portofolio investment i'u in5es'si in5es'si &l$ ben'u# se'.se' #eun! #eun!n n se*e"' se*e"'ii sh$% sh$% obli! obli!si% si% &n ben'u#. ben'u#.ben ben'u# 'u# su"' su"' be"h"! linn+
2.
Direct investment i'u in5es'si se" n' &l$ ben'u# *en&i"in *e"ushn% *e$bn!unn *b"i#% *e$belin b"n! $o&l% $o&l% lhn% lhn% bhn bhn b#u+
Dl$ Dl$ hl ini in5es'o" in5es'o" 'e"lib 'e"lib' '
ln!s ln!sun! un! &l &l$ $ $n $n-e -e$e $en n *e"u *e"us sh hn n &n $en!o $en!on' n'"o "oll #'i #'i5i 5i' 'ss
*enn *enn$ $n n
$o& $o&ll
'e"s 'e"seb ebu' u'++ Direct investment
bisn &i$uli &en!n *en&i"in bn! *e"ushn 'u *e$belin sh$ $o"i's &"i su'u *e"ushn &o$es'i#+ Dl$ Dl$ #on'e# #on'e#ss in'e"n in'e"nsi sionl onl ben'u# ben'u# in5es' in5es'si si ini bisn bisn &il#u &il#u#n #n oleh oleh *e"us *e"ush hn n $ul'i $ul'ins nsion ionl l &en!n &en!n #'i5i #'i5i's 's
4
in5es in5es' 'si si u$u$ u$u$n n &i bi& bi&n! n! $nu4 $nu4#' #'u"% u"% e#s' e#s'" "#s #sii &n e#s*lo"si su$be" & l$% in&us'"i -s% &n seb!in+ 2&2& 2&2&2 2
Pen# Pen##% #%)% )%n# n#!n !n Inve Inves s!s !s"" As"n As"n# # D") D")"* "*! ! D!'" D!'" Be Ben n+. +.nn-! ! 1.
en&i en&i"i "in n subsidiary company (*en&i"in (*en&i"in n# *e"ushn)+ *e"ushn)+ en enn n$ $n $o&l o&l sin! in! be" be"ben' ben'u# u# subsidiary company &i&i"i#n &i ne!" 'e$*' in5es'si &n bisn se*enuhn &i$ili#i se"' be"& &ib/h *en!/sn in&u# *e"ushn &i ne!" 'e$*' sl in5es' in5es'o" o"++ en'u# subsidiary en'u# subsidiary ini ini &*' -u! &io*e"si#n &io*e"si#n seb!i *e"ushn *e"ushn sin! 'e"&4'" &en!n i@in ush ush n! &i#elu &i#elu"# "#n n oleh oleh ne!" ne!" 'e$*' 'e$*' in5es' in5es'si si &n 'un&u# *& #e'en'un+
2.
e$ben'u#n bn! *e"ushn lu" ne!e"i ( foreign foreign branch) branch) 'u $el#u#n #on'"# #e!enn &en!n *e"ushn lo#l+ In5es'si be"ben'u# bn! *e"ushn 'u ben'u# #e!enn #n e4e#'i4 &"i se!i bi *bil s#l ush "el'i4 $sih #eil 'u *enn$n $o&l n! &il#u#n be"si4' se$en'" 'u un'u# -n!# *en&e#+
3.
Mel#u#n #e"-s$ ( joint joint venture) venture) &en!n *e"ushn lo#l+ In5es' In5es'si si n! n! &il#u &il#u#n #n &l$ &l$ ben'u# ben'u# #e"-s #e"-s$ $ &en!n &en!n *e"ushn lo#l &i$#su&#n un'u# $en!hin&"i "isi#o #"en #"en belu$ belu$ &i*h &i*h$in $in #on&isi #on&isi *s" *s" &i ne!" ne!" 'e$*' 'e$*' in5es'si+
4.
e"i#'n #on'"# *e$be"in -s ( service service contract )+ )+ In5es'si ben'u# ini &lh be"u* *e$be"in -s 'e#ni# 'u -s $n-e $n-e$en $en &"i &"i *e"us *e"ushn hn sin! sin! #e*& #e*& *e"us *e"ush hn n lo#l lo#l &en!n i$bln *e$b"n "ol'% #o$isi -s $n-e$en% $n-e$en% i$bln i$bln -s #onsul'si% #onsul'si% &n -s 'en! hli+ e$b"n e$b"n
5
'e"seb 'e"sebu' u' bisn bisn &i#en# &i#en#n n *-# *-# n! n! &il#u# &il#u#n n se" se" *e$o'on!n &i$u# (withholding (withholding tax)+ tax)+ In5es'si ben'u# linn+ en'u# linn &"i ush *enn$n
5.
$o&l sin! bisn &*' be"u* *e"-n-in un'u# *e$#in $e"e# &!n! 'u lesensi% 'u *e"-n-in *e"-n-in *en&nn &l$ "n!# $en-ul#n 'u $e$beli#n b"n! &n -s un'u# *s" lo#l+ 2&/ Inves!s" As"n# Y!n# Be's"! L!n#s+n# Foreign Direct Investment/FDI
DI 'u in5es'si ln!sun! lu" ne!e"i &lh su'u slh s'u i"i *en'in! &"i sis'e$ e#ono$i n! #in $en!!lobl+ isn% DI 'e"#i' &en!n &en!n in5es' in5es'si si se'. se'.se' se' *"o&u# *"o&u#'i4 'i4%% $isln $isln *e$bel *e$belin in 'u 'u #ons'" #ons'"u#s u#sii sebuh *"bi#% *e$belin 'nh% *e"l'n% 'u bn!unn 'u #ons'"u#si *e"l'n 'u bn!unn n! b"u n! &il#u#n oleh *e"ushn sin!+ Seb!in bes" DI $e"u*#n #e*e$ili#n *enuh 'u h$*i" *enuh &"i sebuh sebuh *e"us *e"ush hn+ n+ Te"$su e"$su# # -u! -u! *e"us *e"ushn hn.*e .*e"us "ush hn n n! &i$ili &i$ili#i #i be"s$ (-oin' 5en'u"e) &n linsi s'"'e!is &en!n *e"ushn.*e"ushn lo# lo#l+ l+ Sl Slh h s'u s'u s*e s*e# # *en'i *en'in! n! &"i &"i DI DI &l &lh h bh/ bh/ *e$o *e$o& &ll bis bis $en!on' $en!on'"ol "ol 'u 'u se'i& se'i&#n #n *un *un *en!"u *en!"uh h *en'in! *en'in!99 $n-e $n-e$en $en &n *"o&u#si &"i *e"ushn &i lu" ne!e"i+ Gun& Gun&ii &l &l$ $ bu#un bu#un $en $eneb ebu' u'# #n n bh/ bh/ DI DI &* &*'' &il &il#u #u#n #n &en!n &u ": 1+ Men!o* Men!o*e" e"si# si#n n n# n# *e"u *e"ush shn n subsidiary (subsidiary company)+ company)+ An# *e"ushn &*' 'e"-&i &isebb#n &n *en&i"in b&n b"u n! &i#enl &en!n n$ n $ T MA (*enn$n $o&l sin!) 'u &en!n *e$belin *e$belin seb!in seb!in bes" sh$ b&n In&onesi In&onesi n! su&h be"-ln+ An# An# *e"us *e"ush hn n $e"u*# $e"u*#n n en'i' en'i'ss le!l le!l $n&i" $n&i"ii 'e"*is 'e"*ish h &"i &"i in&u# *e"ushn /lu*un *e"$o&lnn &i*enuhi &n 'u ushn &i#en&li#n oleh in&u# *e"ushn+ Seb!i en'i's 'e"*ish &"i in&u# 6
*e"ushn% n# *e"ushn $e$*uni e#sis'ensi sen&i"i &n bu#n $e"u*#n $e"u*#n en'u# sh Te'* (T) &"i BLN &i$#su&+ &i$#su&+ A*bil A*bil be"&s"#n #en'n n# *e"ushn 'e"sebu' be"'in&# seb!i !en (dependent dependent agent ) 'u $e/#ili $e/#ili #e*en'in! #e*en'in!n n in&u# *e"ush *e"ushn% n% n# *e"ushn 'e"sebu' be"*elun! un'u# &*' $en-&i T+ Dili Dilih h'' &"i &"i *e"s *e"s*e *e#' #'i4 i4 hu#u hu#u$ $ n# n# *e"u *e"us sh hn n &n &n in&u in&u# # *e"ushn $e"u*#n en'i's le!l 'e"*ish &en!n &e$i#in se" 4is#l% 4is#l% n'" n# n# &n in&u# *e"ushn *e"ushn &*' $el#u# $el#u#n n '"ns#si '"ns#si bisnis se*n-n! nili '"ns#si n! &i!un#n /-"+ /-"+ Hl 'e"sebu' &i&s"#n 's lsn bh/ n# *e"ushn &en!n in&u# *e"ushn $e$ili#i hubun!n is'i$e/+ 2+ Men!o* Men!o*e" e"si# si#n n bn bn! ! *e"us *e"ush hn n (branch (branch)) Cbn! *e"ushn sin! *& &s"n $e"u*#n &i5isi n! &i&i"i &i&i"i#n #n &i /il /ilh h !eo!" !eo!"4is 4is n! n! 'e"*is 'e"*ish+ h+ Dilih Dilih' ' &"i &"i *e"s*e *e"s*e#'i #'i4 4 hu#u$ hu#u$%% b bn! n! bu# bu#n n $e"u $e"u*# *#n n en'i en'i' 'ss n! n! 'e"* 'e"*is ish h++ Menu Menu"u "u'' # #$ $' ' *- *-# # hubu hubun! n!n n n' n'" " ,n' ,n'o" o" us us'' &en! &en!n n b bn! n! $e"u*# $e"u*#n n en'i' en'i's s 'un!!l 'un!!l ( single single entity)+ entity)+ en!o*e"sin en!o*e"sin bn! *e"ushn lu" ne!e"i &i In&onesi #n $e$unul#n ben'u# ush 'e' 'e'* * (T (T)) &n &n be"s be"s' ''u 'uss /-i /-ib b *- *-# # lu" lu" ne!e ne!e"i "i%% se& se&n! n!# #n n *en!o*e"sin
n# *e"ushn
lu" ne!e"i &i In&onesi #n
$eni$bul#n /-ib *-# b&n &l$ ne!e"i+ 2&3 Pe'4e$!!n Pe')!.+!n P!,!. An!'! Subsidiary Company Den#!n Branch 2&3&1 1.
Subsidiary Company An!. Pe'+s!*!!n
An# An# *e"us *e"ushn hn &iben' &iben'u# u# 's 's &s" &s" *ene"' *ene"'n n sh$ sh$ &"i &"i in&u# in&u# *e"ushn &i lu" ne!e"i&
2.
An# An# *e"us *e"ush hn n be"s' be"s''us 'us sub-e# sub-e# *-# *-# &l$ &l$ ne!e"i ne!e"i #"en #"en 'elh 'elh $e$enuhi $e$enuhi #"i'e"i &i&i"i#n &i&i"i#n &i In&onesi sesui *sl 2 ' = un&n!. un&n! *-# *en!hsiln&
7
3.
en!hsiln n! &i#en#n *-# &i In&onesi $eli*u'i *en!hsiln n! be"sl be"sl &"i &l$ &l$ ne!e"i ne!e"i $u*un $u*un &"i &"i lu" lu" ne!e"i ne!e"i (worldwide income) income)&
4.
Hubun Hubun! !n n n' n'" " n# n# *e"u *e"us sh hn n &i &l$ &l$ ne!e" ne!e"ii &en! &en!n n in&u in&u# # *e"ushn &i lu" ne!e"i be"si4' separate entity entity (en'i's le!l n! 'e"*ish)&
5.
An'" n# *e"ushn &i &l$ ne!e"i &en!n in&u# *e"ushn &i lu" ne!e"i &*' $el#u#n '"ns#si s'u s$ lin% seb!i #onse#uensi &"i separate entity entity n'" n# *e"ushn &i &l$ ne!e"i &en!n in&u# *e"ushn *e"ushn &i lu" ne!e"i+ ne!e"i+ N$un &e$i#in &e$i#in '"ns#si '"ns#si 'e"sebu' 'e"sebu' h"us $e$enuhi #"i'e"i h"! /-" #"en n'" n# *e"ushn &en!n &en!n in&u# in&u# *e"us *e"ush hn n 'e"&* 'e"&*'' hubun!n hubun!n is'i$e is'i$e/ / seb! seb!i$ i$n n $e$ili#i sh$ lebih &"i 2< *& n# *e"ushn&
2&3&2 Branch 5!4!n# Pe'+s!*!!n 1.
Branch bn! Branch bn! *e"ushn $e"u*#n #e*n-n!n 'n!n &"i #n'o" *us' (head (head office) office) &i lu" ne!e"i&
2.
Cbn! *e"ushn lu" ne!e"i &i In&onesi be"s''us sub-e# *-# lu" ne!e"i sesui *sl 2 ' > un&n!.un&n! *-# *en!hsiln+
3.
en! en!h hsi sil ln n
n! n! &i#e &i#en n# #n n
*- *-# #
&i In&o In&one nesi si
&l &lh h hn hn
*en!hsiln n! be"su$be" &"i &l$ ne!e"i+ 4.
Hubun!n n'" bn! *e"ushn &i &l$ ne!e"i &en!n #n'o" *us' &i lu" ne!e"i be"si4' single be"si4' single entity (en'i's entity (en'i's 'un!!l)&
5.
An'" bn! *e"ushn &i &l$ ne!e"i &en!n #n'o" *us' &i lu" ne!e"i se" *-# 'i&# &i*e"#enn#n $el#u#n '"ns#si seb!i #onse #onse#ue #uens nsii &"i &"i single entity% entity% #euli #euli '"ns#si '"ns#si *e$b"n *e$b"n bun! *in-$n &"i bn! *e"ushn &i &l$ ne!e"i #e*& #n'o" *us' &i lu" ne!e"i *& bisnis *e"bn#n+
2&6 Pen#!.+!n )!4! !n!. 7e'+s!*!!n $!n !4!n# 7e'+s!*!!n
8
2&6&1 2&6&1 Pen#!. Pen#!.+!n +!n L!4! An!. An!. Pe'+s!*! Pe'+s!*!!n !n
Seb!i Seb!i sub-e# sub-e# *-# *-# &l$ &l$ ne!e"i% ne!e"i% n# *e"us *e"ushn hn lu" lu" ne!e"i &i In&onesi &i#en#n *-# 's *en!hsiln n! be"sl &"i &l$ ne!e"i $u*un &"i lu" ne!e"i+ & u$u$n *-# (h &n) &i#en#n 's &s" bsis ne'o% #ni en!hsiln &i#u"n!i &en!n bi bi n! &i*e"#enn#n (deductable (deductable expense) expense) #euli *& ush.ush 'e"'en'u n! *-#n be"si4' 4inl (se*e"'i *e"ushn #ons'"u#si% real estate &n estate &n linn)+ Sis lb se'elh *-# n! &i#i"i$ oleh n# *e"ushn #e*& in&u# *e"ushn &i lu" ne!e"i &i#en#n *-# 's &i5i&en h *sl 2; sebes" 20 'u '"i4 tax treaty. 2&6&2 Pen#!.+!n Pen#!.+!n L!4! 5!4!n# Pe'+s!*!!n Pe'+s!*!!n
Cbn! *e"ushn lu" ne!e"i $e"u*#n en'u# sh Te'* (T) n! be"s''us be"s''us sub-e# *-# lu" ne!e"i+ Cbn! *e"ushn *e"ushn &i#en#n &i#en#n *-# (h &n) 's *en!hsil *en!hsiln n n! be"su$be" be"su$be" &"i &l$ &l$ ne!e"i ne!e"i++ n'u# n'u# *e"us *e"ushn hn n! n! be"s' be"s''us 'us T &i In&ones In&onesi i &e4in &e4inis isii *en! *en!hs hsil iln n seb seb! !i$ i$n n &i' &i'u" u" &l &l$ $ *s *sll < h h $eli*u'i hl.hl seb!i be"i#u': 1.
en!h en!hs sil iln n &"i &"i ush ush 'u 'u #e!i #e!i' 'n n & &n n sh sh 'e' 'e'* * 'e"s e"sebu' ebu' &n &n
&" &"i
h" h"' n! n! &i$i &i$illi#i 'u 'u &i#u &i#us si i
(attributable principles)+ principles)+ 2.
en!hsiln #n'o" *us' &"i ush 'u #e!i'n *en-uln b"n! 'u *e$be"in -s &i In&onesi n! se-enis &en!n &i-ln#n 'u &il#u#n oleh &n sh Te'* &i In&onesi ( force force of attraction attraction principle)+ principle)+
3.
en!hsiln &i5i&en% bun!% "ol'% se/% h&ih% $u*un *en!hsiln &"i *en-uln h"' n! &i'e"i$ 'u &i*e"oleh oleh #n'o" *us' se*n-n! se*n-n! 'e"&*' 'e"&*' hubun!n e4e#'i4 n'"
9
T &en!n h"' 'u #e!i'n n! $e$be"i#n *en!hsiln &i$#su& (effectively (effectively connected income rules) rules) A&* A&*un un bi bi. .bi bi n! n! be"# be"#en en n n &en! &en!n n *en!h *en!hs sil iln n seb!i$n &isebu'#n &i 's boleh &i#u"n!#n &"i *en!hsiln &n sh Te'*+ Dis$*in! i'u% &l$ $enen'u#n bes"n lb su' su'u u b&n b&n ush ush 'e' 'e'*% *% bi bi &$i &$ini nis' s'" "si si #n' #n'o" o" *us *us'' n! n! &i*e"boleh#n un'u# &ibebn#n &lh bi n! be"#i'n &en!n ush 'u #e!i'n ben'u# ush 'e'* n! bes"n &i'e'*#n &i'e'*#n oleh Di"-en Di"-en *-#+ Dl$ hl ini bes"n bes"n *e"sen'se *e"sen'se lo#si lo#si bi #n'o" *us' *& &n sh Te'* &i In&onesi &lh sebes" *e"bn&in!n n'" o$@e' T &en!n o$@e' #n'o" *us' 100& e$b e$b" "n n #e*& #e*& #n'o" #n'o" *us' *us' n! n! 'i&# 'i&# &i*e"b &i*e"bole oleh#n h#n &ibebn#n &ibebn#n seb!i bi seb!i #onse#uensi #onse#uensi &"i single &"i single entity & n'" n'" T T &n &n #n'o #n'o"" *us *us'' &i lu" lu" ne!e" ne!e"i% i% bi bi. .bi bi 'e"s 'e"sebu ebu'' $eli*u'i: i.
"ol' "ol'ii 'u 'u i$bl i$bln n linn linn hubun! hubun!n n &en!n &en!n *en!!un *en!!unn n h"'% *'en% 'u h#.h# linn+
ii.
iii+ iii+
i$bln sehubun!n &en!n -s $n-e$en &n -s linn+ bun! bun! #e #eu uli li bun bun! ! n! n! be"# be"#en enn n &en! &en!n n ush ush *e" *e"b bn# n#n n &n%
i5+ i5+
#e" #e"u!i u!in seli elisih sih #u" #u"s $' $' un! un! si sin! n! n! 'e" 'e"-&i -&i #i #ib' b' 4lu#'usi nili "u*ih *& *e"#i"n u'n! #e*& #n'o" *us' Sis lb se'elh *-# (*en!hsiln #en *-#?, &i#u"n!i
h b&n) n! &i#i"i$ #e #n'o" *us' &i#en#n branch profit tax? tax? h *sl 2; ' > sebes" 20 'u '"i4 tax treaty treaty++ 6i# sis lb se'elh *-# bn! *e"ushn 'i&# &i#i"i$#n #e #n'o" *us' &i lu" lu" ne!e"i ne!e"i $elin $elin#n #n &i'n &i'n$#n $#n #e$bl #e$blii &l$ &l$ ush ush b"u b"u 'u 'u
10
*e"lusn ush &i In&onesi $# bn! *e"ushn lu" ne!e"i 'e"sebu' &ibebs#n &"i *en!enn branch profit tax. 2&9 Pe'en!n!!n P!,!. Tax Planning P!$! Inves!s" As"n# 2.6.1
S.e:! tax planning 7!$! 7!$! !n!. 7e'+s!*!!n
1+ * * e4isien e4isiensi si *-# *-# se" se" !lobl *& *& u$u$n u$u$n &il#u# &il#u#n n &en!n $en!!un $en!!un# #n n &u s#e$ #ni s#e$ s#e$ pre tax s#e$ $ post tax+ tax &n s#e tax+ S#e$ Pre S#e$ Pre tax &il#u#n &il#u#n $n#l $n#l '"i4 '"i4 *-# &i &i ne!" ne!" host country country (ne!" 'e$*' in5es'si) in5es'si) lebih 'in!!i &"i*& &"i*& '"i4 *-# n! be"l#u &i ne!" home country (ne!" country (ne!" &o$isili in5es'o")+ S#e$ ini &il#u#n &en!n &en!n $e$#s $e$#si$ i$l# l#n n bi. bi.bi bi n! &ib &ib"# "#n n #e*& #e*& in&u# in&u# *e"ushn &i lu" ne!e"i+ Den!n &e$i#in *en!hsiln #en *-# host country country $en-&i #eil+ #eil+ S#e$ S#e$ post tax &il#u#n &il#u#n $n#l $n#l '"i4 '"i4 *-# host country lebih country lebih #eil &"i*& '"i4 *-# home country+ country+ S#e$ post tax
&il#u &il#u#n #n &en!n &en!n $enun& $enun& *e$be"i *e$be"in n &i5i&en &i5i&en &"i n#
*e"ushn #e*& in&u# *e"ushn &i lu" ne!e"i+ e$be"in &i5i&en &"i n# *e"ushn #e*& in&u# *e"ushn &i lu" ne!e"i &il#u#n *& s' *en!hsiln #en *-# in&u# *e"ushn &i lu" ne!e"i #eil& 2+ en'u#.ben'u en'u#.ben'u# # ush ush /l sebelu$ sebelu$ $en&i"i $en&i"i#n #n n# n# *e"ushn+ *e"ushn+ Men&i"i#n n# *e"ushn sin! &i In&onesi $e$e"lu#n bi n! sn!' 'in!!i b!i *e"ushn *e"ushn $nu4#'u" sebelu$ $en&i"i#n n# *e"ushn &n $en&i"i#n *b"i# &i In&onesi *e"ushn &*' $en!o*e $en!o*e"s "si# i#n n ben'u#. ben'u#.ben' ben'u# u# ush ush /l /l un'u# un'u# $e$*e" $e$*e"#en #enl# l#n n *"o&u#n 'e"lebih &hulu &n $en!e'hui *#h *"o&u# 'e"sebu' &i$in'i oleh $s"#'+ A&*un ben'u#.ben'u# ush /l n! &*' &i*ilih &lh: + Men&i"i#n
#n'o"
*e"/#iln
&!n!
sin!
(Trade
Representative Office)+ Office)+
11
,n'o" ini se$'.$' hn $el#u#n *"o$osi *"o&u# *$e"n i#ln &n "ise' /l be"u* "ise' "ise' *e"si*n sebelu$ $en&i" $en&i"i# i#n n *b"i# *b"i# &i In&one In&onesi si++ ,n'o" ,n'o" ini 'i&# 'i&# $el#u $el#u#n #n '"n '"ns s#s #sii -ul -ul beli beli *"o& *"o&u# u# *b *bil il #ons #onsu$ u$en en &i In&o In&ones nesi i be"$in' un'u# $e$beli b"n! 'e"sebu' $# #onsu$en ln!su ln!sun! n! be"'" be"'"ns ns#si #si &en!n &en!n #n'o" #n'o" *us' *us' *e"us *e"ushn hn sin! sin! 'e"seb 'e"sebu' u' &i lu" lu" ne!e"i ne!e"i++ e"l# e"l#un un *e"**e"*-# #n n 's 's *en&i" *en&i"in in #n'o" *e"/#iln &!n! sin! &lh
6i# #n'o" *us' n! $e"u*#n *en&u&u# ne!" T"e' *"'ne" $# sesui #e'en'un "'i#el < *"!"4 = tax treaty treaty n! be"sn!#u' be"sn!#u'n n TRO bu#n $e"u*#n $e"u*#n ben'u# ben'u# ush 'e'* sehin!! sesui #e'en'un "'i#el bisnis *"o4i' ' T"e'% T"e'% In&onesi seb!i ne!" su$be" su$be" 'i&# $e$ili#i $e$ili#i h# *e$-#n 's *en!hsiln n! &i'e"i$ #n'o" *us' &"i hsil hsil *en-uln *en-uln *"o&u# &i In&onesi+ In&onesi+ *bil *bil #n'o" *us' $e"u*#n *en&u&u# ne!" non '"e' *"'ne"% $# *en!hsiln #n'o" *us' &"i *en-uln *"o&u# &i In&onesi &i#en#n h *sl 1<&
TRO 'i&# $e$*uni #e/-ibn $el*o"#n ST H b&n 'hunn $elin#n hn be"#e/-ibn $e$bu' lis' o4 e*enses&
TRO TRO 'e"u 'e"u' 'n! n! H H *o'o *o'on! n! *un! *un!u' u' *b *bil il 'e"& 'e"&* *' ' '"ns#si n! $e"u*#n ob-e# H *o'on! *un!u'&
en!h en!hs sil iln n n! n! &i'e &i'e"i "i$ $ 'u 'u &i*e &i*e"o "ole leh h #" #"/ /n n.. #"/n #"/n TRO bi# sin! $u*un lo#l $e"u*#n $e"u*#n ob-e# H *sl 21?2;+
12
b+ Men!i#' #on'"# #e!enn &en!n *e"ushn lo#l &i In&onesi+ In&onesi+ #on'"# #on'"# #e!enn n! n! &iben'u# &iben'u# sebi#n sebi#n &lh &lh #e!enn bebs (independent (independent agent )+ )+ Dl$ hl ini n! $en-ul#n *"o&u# *e"ushn lu" ne!e"i ne!e"i 'e"seb 'e"sebu' u' &lh &lh *ih# *ih# !en '"ns '"ns#si #si -ul -ul beli beli *"o&u# *"o&u# &il#u#n n'" #onsu$en &en!n !en+ A!en #n $ene"i$ #o$is #o$isii #e!e #e!en nn n &"i &"i *e"u *e"us sh hn n lu" lu" ne!e" ne!e"i+ i+ 6i# 6i# #on'" #on'"# # #e! #e!en enn n
n! n!
&ibe &iben' n'u# u#
&l &lh h
#e! #e!en enn n
beb bebss
$# #
*e"ushn lu" ne!e"i n e!e"i 'e"sebu' 'i&# &in!!* seb!i $e$ili#i &n &n sh sh Te' Te'* * &i In&on In&ones esi i++ Sehin Sehin!! !! In&o In&one nesi si 'i& 'i&# # $e$*un $e$*uni i h# *e$- *e$-#n #n 's 's *en!hs *en!hsil iln n n! &i'e"i &i'e"i$ $ &i*e"oleh !en bebs 'e"sebu'& + Men!i# Men!i#'' #on'"# #on'"# &en!n &en!n *e&! *e&!n! n! *e"n *e"n'" '" lo#l lo#l& Dl$ Dl$ hl ini *e"us *e"ush hn n *e&!n *e&!n! ! *e"n' *e"n'" " 'e"seb 'e"sebu' u' hn $e$bn'u $el#u#n *"o$osi 's *"o&u# #n'o" *us' !" !" &*' &*' &i-ul &i-ul &i In&o In&ones nesi i++
A*bi A*bil l & & #ons #onsu$ u$en en &i
In&o In&ones nesi i n! n! be"$i be"$in n'' $# $# #onsu #onsu$e $en n &*' &*' ln! ln!su sun! n! $el#u#n '"ns#si &en!n #n'o" *us' &i lu" ne!e"i+ Den!n " "
ini In&on n&ones esii
'i&# i&# $e$ $e$ili# ili#ii
h# h#
*e$ *e$-# -#n n 's 's
*en!hsiln #n'o" *us' &"i hsil *en-uln *"o&u# &i In&onesi+ PP* P!s!) 16
h sl 1< &lh -# en!hsiln n! &i#en#n 's *en!hsiln n! &i'e"i$ 'u &i*e"oleh oleh B-ib -# Te"'en'u% i'u e"ushn *el"n 'u *ene"bn!n
in'e"nsionl%
e"ushn
*el"n
&l$
ne!e"i%
e"ushn
*ene"bn!n &l$ ne!e"i% e"ushn su"nsi lu" ne!e"i% e"ushn *en!ebo"n $in#% $in#% !s &n *ns bu$i% e"ushn &!n! sin! e"ushn e"ushn n! $el#u#n $el#u#n in5es'si &l$ ben'u# bn!un.!un.se"h 'u OT (buil&% o*e"'e% n& '"ns4e"9)+
13
n'u# $en!hin&"i #esu#"n &l$ $en!hi'un! bes"n en!hsiln ,en -# b!i !olon!n B-ib -# 'e"'en'u 'e"sebu'% be"&s"#n *e"'i$bn!n *"#'is 'u sesui &en!n #el@i$n *en!enn *-# &l$ bi&n!.bi&n! ush 'e"sebu'% Men'e"i ,eun!n &ibe"i /e/enn! un'u# $ene'*#n No"$ en!hi'un!n ,husus !un $en!hi'un! bes"n *en!hsiln ne'o &"i B-ib B-ib -# 'e"'en'u 'e"sebu'+ Tbel T"i4 h sl 1< U'!"!n
Ch"'e" ene"bn!n Dl$ Ne!e"i
T!'" ; DPP
en!hsiln Ne'o : ; e"e&"n "u'o -# en!hsiln :
Pen-e%'!n < Pe)!7%'!n
Dise'o" oleh *e$o'on! *lin! l$b'
'n!!l
10
D!s!' H+.+: ,M,
•
buln
>7
be"i#u'n+
M,+0>? 133;
Dil*o"#n &l$ ST Ms
1%8 e"e&"n e"e&"n "u'o h h s sll 1<% 1<% *li *lin! n! l$b l$b' '
•
SE
n! &i'e"i$ be"&s"#n 'n!!l 20 buln be"i#u'n+
=
*e"-n-in h"'e"
?133;
TIDA, INAL e"ushn el"n Dl$ Ne!e"i
en!hsiln Ne'o : > e"e&"n "u'o -# en!hsiln :
Dise'o" oleh *e$o'on!: *lin! l$b'
'n!!l
10
•
buln
,M, >1;?,
be"i#u'n+
M,+0>? 133;
Dise'o" sen&i"i: *lin! l$b'
1%2 e"e&"n "u'o
' 'n!!l 1< buln be"i#u'n+
INAL
Dil*o"#n &l$ ST Ms
•
SE 23?6+> ?133;
h h s sll 1<% 1<% *li *lin! n! l$b l$b' ' 'n!!l 20 buln be"i#u'n+ e"ushn ene"bn!n
en!hsiln Ne'o :
Dise'o" oleh *e$o'on!: *lin! l$b'
'n!!l
10
buln
•
,M, >17?,
14
&n el el"n "n ; e"e&"n "u'o Lu" Ne!e"i
-# en!hsiln : 2%;> e"e&"n "u'o INAL
be"i#u'n+
M,+0>? 133;
Dise'o" sen&i"i: *lin! l$b' 'n!!l 1< buln be"i#u'n+
•
SE =2?6+>
Dil*o"#n &l$ ST Ms
?133;
h h s sll 1<% 1<% *li *lin! n! l$b l$b' ' 'n!!l 20 buln be"i#u'n+
B-ib -#
n'u# ne!" n! 'i&#
Dise'o" sen&i"i *lin! l$b'
•
Lu" Ne!e"i
& = &en!n
'n!!l 1< buln be"i#u'n
;=>?,M,+0
n!
In&onesi :
se'elh buln &i'e"i$
>?133>%
*en!hsiln+
be"l#u
Me$*un ,n'o" e"/#iln D!n! &i
en!hsiln Ne'o : 1 Nili E#s*o" "u'o
Dil*o"#n *lin! l$b' 'n!!l 20 buln be"i#u'n+
,M,
$uli 1 6nu"i
-# en!hsiln :
133< ,E
0%>> Nili E#s*o"
;;7?6?200
"u'o
1% be"l#u
•
In&onesi
$uli 23 n'u# ne!" n!
O#'obe"
$e$*uni = &en!n
2001 SE
In&onesi
•
02?6+0=?20 Disesui#n &en!n '"i4
08%
=
&i'e'*#n 'n!!l =1
INAL
6uli 2008 B-ib -# n! Mel#u#n
-# en!hsiln : 7 =0 To'l To'l i
Dise'o" *lin! l$b' 'n!!l
•
,M,
1< buln be"i#u'n+
<>=?,M,+0
15
,e!i'n
e$bu'n 'u e"#i'n
Dil*o"#n *lin! l$b'
sh 6s
"n! 'i&# Te"$su#
'n!!l 20 buln be"i#u'n+
M#lon
i e$#in hn
(Con'"'
#u (Di"e' M'e"ils)
Mnu4'u"in !) In'e"nsionl &i i&n! "o&u#si
=?2002 SE •
02?6+=1?20 0=
F=0 $e"u*#n '"i4 'e"'in!!i sl 17 ' (1) hu"u4 b h INAL
Minn An#.An# ih# n! Mel#u#n ,e$i'"n &l$ en'u# e"-n-in n!un.
-# en!hsiln : < "u'o Nili Te"'in!!i Nili s"
Dise'o" *lin! l$b' 'n!!l
•
1< &i buln se'elh $s
2>8?,M,+0
OT be"#hi"
>?133< SE
,M,
•
&en!n Nili 6ul Ob-e#
Dil*o"#n *lin! l$b'
=8?6+>?133
-# (N6O)
'n!!l 20 buln be"i#u'n+
<
INAL
Gun.Se"h ? uil& O*e"'e T"ns4e" (OT)
16
BAB III PENUTUP /&1 KESIMPULAN
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DAFTAR PUSTAKA
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