ABSTRAKTesis ini membahas status suatu perusahaan yang tidak berdomisili di Indonesia namun
hadir dan mendapatkan penghasilan dari Indonesia melalui situs web miliknya menurut
UU PPh dan Tax Treaty antara Indonesia dan Swiss. Penelitian ini dilakukan terhadap
status Rapidshare, suatu perusahaan yang tidak berdomisili di wilayah Indonesia, yang
menjalankan usaha pemberian jasa penyimpanan data hanya melalui situs web
Rapidshare.com sesuai dengan Pasal 2 ayat (5) UU PPh; serta pengenaan Pajak atas
Penghasilan yang diterima situs web Rapidshare.com dari pemberian jasa yang tidak
diberikan secara fisik di Indonesia menurut Pasal 26 ayat (1) UU PPh dan Pasal 7 ayat (1)
Tax Treaty antara Indonesia dan Swiss. Penelitian ini adalah penelitian hukum normatif
dan tipologi penelitian kualitatif. Hasil penelitian menunjukkan bahwa kehadiran suatu
perusahaan yang berdomisili di luar wilayah Indonesia melalui situs web hanya dapat
dikategorikan sebagai Bentuk Usaha Tetap apabila memenuhi ketentuan dalam Pasal 2
ayat (5) UU PPh; oleh karena itu kehadiran Rapidshare melalui situs web Rapidshare.com
di Indonesia bukan merupakan Bentuk Usaha Tetap. Adapun pengenaan Pajak
Penghasilan yang diterima oleh Rapidshare yang merupakan Wajib Pajak Badan Luar
Negeri tidak hanya mengacu pada Pasal 26 UU PPh namun harus memperhatikan Tax
Treaty yang ada khususnya Pasal 7 ayat (1) yang ternyata hak pengenaan Pajak
Penghasilannya ada di negara domisilinya, yaitu Swiss
ABSTRACTThis thesis describes the status of a company that is not domiciled in Indonesia but
attends and earns income from Indonesia through its own web site according to the
Income Tax Act and the Tax Treaty between Indonesia and Switzerland. This research
was conducted on RapidShare status, a company that is not domiciled in the territory of
Indonesia, who runs a business providing data storage services only through a web site
named Rapidshare.com accordance with Article 2 paragraph (5) Income Tax Act, as well
as the imposition of tax on income received by the web site Rapidshare.com from the
services that are not given physically in Indonesia according to Article 26 paragraph (1)
Income Tax Act and Article 7 paragraph (1) Tax Treaty between Indonesia and
Switzerland. This research is a normative law and typology of qualitative research. The
research result shows that the presence of a company domiciled outside Indonesia
through a web site can only be categorized as a Form of Permanent Establishment if it
complies with the provisions in Article 2 paragraph (5) Income Tax Act, therefore,
Rapidshare presence through web sites in Indonesia through Rapidshare.com is not a
Form of Permanent Establishment. The imposition of the Income Tax which is received
by RapidShare as Foreign Taxpayer does not only refer to Article 26 of the Income Tax
Act, but must also consider the existing of Tax Treaty, particularly Article 7 paragraph
(1) which turns out that the imposition of its income tax is in the domiciled country,
Swizerland
