ABSTRAKPermasalahan sengketa pajak internasional yang berhubungan dengan
mengaplikasikan tax treaty Pasal dividen, bunga, dan royalti sebagian besar
dikarenakan perbedaan interpretasi terkait istilah beneficial owner. Konsep
beneficial owner diperkenalkan pertama kali dalam tax treaty OECD Model revisi
tahun 1977. Berdasarkan latar belakang permasalahaan, peneliti ingin
menganalisa konsep beneficial owner dalam tax treaty OECD Model. Penjabaran
permasalahan akan disusun dalam bentuk pertanyaan (1) Bagaimana
perkembangan konsep beneficial owner dalam OECD Model dan Apakah
kebijakan mengenai beneficial owner di Indonesia telah sesuai dengan kondisi
OECD Model? (2) Apakah kebijakan tentang Beneficial Owner di Indonesia telah
berubah dan implikasinya terhadap P3B Indonesia sejak tahun 2015? (3)
Bagaimana upaya yang dilakukan oleh otoritas pajak di Indonesia dalam
menangani adanya sengketa yang berhubungan dengan beneficial owner?
Penelitian ini memiliki beberapa tujuan atas konsep beneficial owner
dalam tax treaty OECD Model. (1) Memahami perkembangan konsep beneficial
owner dalam OECD Model.(2) Menjelaskan dan menganalisa kebijakan beneficial
owner di Indonesia sudah sesuai dengan kebijakan beneficial owner dalam OECD
Model. (3) Mengetahui dan menganilisis upaya-upaya yang dilakukan otoritas
pajak di Indonesia dalam menangani permasalahan yang terjadi berhubungan
dengan beneficial owner. Penelitian dilakukan dengan cara studi kepustakaan dan
didukung dengan beberapa wawancara sebagai penambah pengetahuan terhadap
permasalahan yang sedang diteliti. Hasil penelitian menunjukan Pemerintah
Indonesia perlu merevisi beberapa poin kebijakan beneficial owner di Indonesia
sesuai OECD Commentary seperti yang tercantum dalam renegosiasi P3B
Indonesia-Belanda tahun 2015
ABSTRACTIssues of international tax disputes relating to applying tax treaty Article
dividends, interest, and royalties are largely due to different interpretations related
to the terms beneficial owner. The concept of a beneficial owner was first
introduced in the OECD Model's revised 1977 tax treaty. Based on the
background of the problem, the researcher wanted to analyze the concept of
beneficial owner in the OECD Model tax treaty. The translation of the problem
will be formulated in the form of questions (1) How is the development of
beneficial owner concept in OECD Model and Is the policy of beneficial owner in
Indonesia in accordance with OECD Model condition? (2) Has the policy on
Beneficial Owners in Indonesia changed and its implications for P3B Indonesia
since 2015? (3) How is the effort made by the tax authorities in Indonesia to
handle any dispute related to the beneficial owner?
This research has several purposes for the concept of beneficial owner in
OECD Model tax treaty. (1) Understanding the development of beneficial owner
concept in OECD Model (2) Explaining and analyzing beneficial owner policy in
Indonesia is in accordance with beneficial owner policy in OECD Model. (3) To
know and analyze the efforts made by the tax authorities in Indonesia in handling
the problems that occur related to the beneficial owner. The research was
conducted by library study and supported by several interviews as an addition of
knowledge to the problem under study. The results show that the Government of
Indonesia needs to revise some beneficial owner policy points in Indonesia under
the OECD Commentary as stated in the renegotiation of the Indonesia-
Netherlands P3B in 2015
T48298-Makkie Nur Arbiansyah.pdf :: Unduh