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Abstrak :
Before 2000, income from professional services and other activities of an independent character was dealt under article 14. The provisions to that article were similar to those aplicable to business profits, but it used the concept of fixed base rather than that of Permanent Establishment, since it had originally been thought that the latter concept should be reserved to commercial and industrial activities. The elimination of Article 14, reflected the fact that there were no intended differences between the concepts of Permanent Establishment, as used in Article 7, and fixed base, as used in Article 14, or between how profits were computed and tax was calculated according to which of Article 7 or 14 applied. The elimination of Article 14 meant that the definition of Permanent Establishment became applicable to what previously constituted a fixed base. The approach used in this research is qualitative approach. The goals are to try to find an understanding to the ramification of assimilation of article independent personal services into article Permanent Establishment if it apply to Indonesian tax treaties and determining Indonesian government policy when do negiation or renegotiation related to the application of assimilation into tax treaty. The research type is descriptive because the writer tries to give a detail description in taxing independent personal services after the assimilation has done in Indonesian tax treaties. The data collection technic used in this research are by reading the literature which focus on the research and interview. The interview was done with tax government institution and tax expert. The result from this research is assimilation of Article 14 into Article 7 gives positive and negative impact to Indonesian taxing power. Hence, Indonesian government, in making tax policy must based on positive impact of assimilation. This policy must do, because it will increase Indonesian taxing power, which gives effect on Indonesian tax revenue.

Abstrak :
ABSTRAK
Tesis ini membahas tentang analisis atas interpretasi pasal 7 ayat 1 P3B Indonesia-Tiongkok. Untuk mengilustrasikan analisis digunakan studi kasus BUT ldquo;Electric rdquo; dalam lingkup Engineering Procurement Construction contract. Pokok permasalahan penelitian adalah tidak adanya penegasan tentang pemahaman frasa directly or indirectly dan frasa not undertaken or have no relation dalam OECD dan UN Model. Penelitian dilakukan dengan pendekatan kualitatif dan analisis deskriftif. Hasil penelitian adalah bahwa frasa directly or indirectly merupakan perluasan atribusi, dan frasa not undertaken or have no relation merupakan pembatasan/syarat dari perluasan tersebut. Penerapan pada studi kasus BUT ldquo;Electric rdquo;, penghasilan kontrak EPC yang dapat diatribusikan kepada BUT ldquo;Electric rdquo; hanya dari aktivitas Construction. Hasil analisis diharapkan dapat menjadi dasar penerbitan Surat Edaran Direktur Jenderal Pajak untuk menghidari sengketa pajak dikemudian hari. Untuk menjamin dan mengamankan penerimaan negara maka perlu bersinergi dengan Kementerian Teknis untuk membuat peraturan yang memperbesar porsi aktivitas EPC di Indonesia.

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ABSTRACT
The thesis analyzes the interpretation on article 7 paragraph 1 Tax Treaty between Indonesia and Tiongkok. In order to obtain the comprehensive view, the case of EPC contract ldquo Electric rdquo Permanent Establishment is used as an example on this study. The problem is the absence of affirmation, interpretation, of article 7 paragraph 1 terminology ldquo directly or indirectly rdquo and ldquo not undertaken or have no relation rdquo on Indonesia China Tax Treaty. The terminology has not adopted terminology and definition at OECD UN Treaties Model. This research is conducted with qualitative approach and descriptive analysis. The conclutions of the research show that terminology ldquo directly or indirectly rdquo is an extention of attribution, and the terminology ldquo not undertaken or have no relation rdquo is a restriction of the extentiont. The application of the interpretation on EPC Contract for ldquo Electric rdquo PE elaborates that profit attributable to ldquo Electric rdquo PE are profit from Construction activity only. In order to avoid disputes in the future Directorate General of Taxation as Tax Authority needs to provide guidance of interpretation of the terminology in the form of circular of the DGT. DGT needs to Minister of Public Works to stipulate a regulation about the proportion of activites of the EPC contract should be performed in Indonesia.

Abstrak :
DPR akhirnya mensahkan RUU Perpajakan. UU No. 36 Tahun 2008 merupakan peubahan ke empat dari UU No. 7 tahun 1983, yang akan berlaku sejak Tahun Fiskal 2009. Salah satu perubahan yang paling penting ialah Pasal 17 ayat 1, yaitu Perubahan Tarif PPH Badan menjadi Tarif Tunggal sebesar 28 % terhadap Badan dan Badan Usaha Tetap. Banyak yang mendukung PPh Badan Tarif Tunggal ini yang akan membuat tarif PPh kita lebih kompetitif dalam menjaring investor. Pemerintah optimis bahwa Undang-Undang PPh yang baru akan meningkatkan daya saing karena Undang-Undang ini menawarkan banyak fasilitas untuk menciptakan suatu iklim yang kondusif bagi investasi. Perumusan masalah yang diangkat dalam penilitian ini adalah pertama, apa yang menjadi latar belakang perubahan tarif PPh Badan menjadi tarif tunggal, kedua,Apakah pengaruh tarif tunggal ini terhadap investasi, dan ketiga Apa pengaruh perubahan tarif ini terhadap investasi dan penerimaan negara dari sektor perpajakan. Untuk menjawab pertanyaan ini penelitian ini menggunakan data baik kualitatif maupun kuantitatif, data tersebut diambil dari hasil wawancara dan metode kepustakaan dengan beberapa buku yang berhubungan dengan topik. Cara dan Metode Pengumpulan data yang digunakan ialah Metode Kepustakaan dengan menggunakan metode deskriptif. Secara teoritis penerapan Tarif Flat ini memang akan mempengaruh besarnya penerimaan negara tetapi pada teori nya tarif ini juga akan meningkatkan penerimaan negara secara agregat pada masa yang akan datang. Secara umum dengan menurunkan tarif pajak pekerja akan mendapat insentif yang besar untuk bekerja, investor juga akan mendapatkan kesempatan besar juga untuk menginvestasikan modalnya dan produsen akan banyak meproduksi juga. Para ekonom menjelaskan bahwa dalam jangka pendek efek dari fasilitas ini memang kecil, tetapi untuk jangka waktu panjang akan berpengaruh. Kesimpulan yang didapat dari penelitian ini adalah pertama latar belakang dari perubahan tarif ini adalah untuk membuat Indonesia bersaing dengan negaranegara tetangga dalam menarik investasi asing sehingga jumlah wajib pajak badan baik yang berstatus perusahaan penanaman modal asing atau bentuk usaha tetap dari unit usaha luar negeri terus meningkat. Kedua pengaruh penurunan tarif ini terhadap minat investasi ialah sangat kecil pengaruhnya karena pertimbangan seorang investor untuk melakukan sebuah investasi di Indonesia tidak hanya berdasarkan tarif pajak yang berlaku. Pajak hanya merupakan sebuah insentif bagi seorang investor karena semakin kecilnya pajak maka margin keuntungan yang diterimanya akan semakin besar. Tarif pajak yang kompetitif memang tetap akan menjadi daya tarik tersendiri bagi investor yang akan menginvestasikan modalnya. Dan ketiga pengaruh investasi tersebut bagi penerimaan pajak ialah memang di prediksikan akan ada potential lost yang cukup signifikan, tetapi kebijakan penurunan tarif ini (tax cut) secara teoritis diproyeksikan dalam jangka panjang tidak akan menurunkan penerimaan negara secara aggregate, bahkan sebaliknya. Saran untuk mendukung perubahan tarif ini ialah sebaiknya penetapan tarif tunggal ini dapat memberikan insentif yang atraktif tetapi tarif ini belum ,apalagi jika melihat kondisi negara-negara regional yang cenderung telah menurunkan tarifnya. Oleh karena itu pemerintah perlu meningkatkan insentif-insentif pajak lainnya bagi investor. Sebaiknya untuk pembedaan tarif di perhatikan lagipula apa kekurangannya dan apa akibatnya jika perbedaan tarifnya cukup signifikan Undang undang No. 36 tahun 2008 ini belum berlaku, akan diberlakukan per 1 Januari 2009, diharapkan tujuan pemerintah dalam pemberlakuan tarif ini tercapai, oleh karena itu kuncinya, yakni tarif pajak ditetapkan pada besaran yang comfortable bagi wajib pajak, efisiensi sistem perpajakan, dan law enforcement bagi aparat pajak. Ketiganya harus berjalan bersamaan.

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The parliament finally approved the income tax bill proposed by the government. This law, Number 36 of 2008 regarding Fourth Amendment to Law Number 7 of 1983 on Income Tax, will come into force at the beginning of the 2009 fiscal year. One important amendment is Article 17 paragraph (1) which is concerning the Corporate Income Tax Rate. In this article introducing the enactment of a single rate (28%) on the income of corporate taxpayers and permanent establishments, which replaces the progressive rates that previously applied. Further, the single tax rate will be reduced from 28% to 25%, effective in fiscal year 2010. There has been a lot of support for an immediate income tax cut to 25 percent to make the country more competitive in netting investors. The government is optimistic that the new income tax law would improve competitiveness of Indonesian economy because the law offers numerous facilities to create a climate conducive to investment. The background problems presented in the research raising three brief question. The first question ,what is the background of amendment Tax Law No. 36 of 2008. The second,is the amendment of tax rate influence the invesment interest, and the third is the amendment of tax rate influences national revenue. To answer the questions, it is performed a set research by using the data published by Indonesian Tax Authority. A part of the applied data is qualitative getting by interviewed capable person who correlate with the topics. For gathering data is is used library research method. In, general the available data is analized by using descriptive method. Referring to the topic and variables of the research, the applied secondary data consist of investment data and corporate tax payments. From the library research also gathered the relevant theoritical background supporting the research analysis. Theoretically, application of Corporate Income Flat Tax, is true here will be lost potential revenuel but this Tax Cut Polilcy of reduce of this rate is theoretically projected on a long term will not reduce National Revenue by aggregate, even on the contrary.In general by reducing tax rate workers have greater incentive to work, investors have a greater incentives to invest and business have incentive to produce. Economis believes, in the short run, incentive effect are relatively weak, but in the long run, they can be important. While national revenue is an amount of fund receipt by the state from any sources such as income taxes. From the analizes it is founded three conclusions that (1) within the amendment of corporate income tax from Law Number 17 of 2000 to become Law Number 36 of 2008 concerning Income Tax, the amendment referring single rate (28%) on the income of corporate taxpayers and permanent establishments, which replaces the progressive rates that previously applied. These new income tax rates mean Indonesia is becoming more competitive in attracting new investment as its rates are now on par with those in neighboring countries. (2) Consideration of investor to invest in Indonesia not only because of applied tax rate. Tax only as an incentive for investor because the low rate will raise profit margin which accepted.The competitive rate actually become fascination for investor to invest his capital. Theoretically, the amendment of Corporate Income Tax Rate influences national revenue. Income Tax is based on percentage of the taxable income. Based on the preceeding conclusions, it is recommended in amendment of tax law that the government authorities preferable pay attention (1) This Flat Rate not yet given an attractive rate to fascinating the foreign investor, moreover if seeing the condition of neighbour countries which tend to have reduced his rate.Suggested thet government have to improving or create another incentives for investor. (2) Classification of rates between micro, small and medium enterprises meant for protect low-income earners and to aplying the equity principle. But also this situation can generate resistance or evasion from the business that imposed by normal rate . and (3) Tax Law No. 36 of 2008 not yet applied, will come into force at the beginning of the 2009 fiscal year, expected the target of government in application of this rate reached. Suggested the important key, for this is comfortable rate for taxpayer,taxation system efficiency, and enforcement law for Tax Authorities officer. Third of these have to applied at the same time.

Abstrak :
ABSTRAK
Tesis 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

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ABSTRACT
This 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

Abstrak :
Ekonomi digital yang telah berkembang di Indonesia sejak 1 dekade terakhir telah membuka kesempatan bagi perusahaan Over The Top (OTT) non residen di Indonesia untuk mengembangkan pasarnya. Perkembangan perusahaan OTT non residen yang masif ini juga berpengaruh pada semakin tingginya pendapatan yang diperoleh bagi perusahaan tersebut. Namun, atas aktivitas tersebut tidak dapat dipajaki oleh pemerintah Indonesia karena belum adanya produk hukum yang mengatur atas aktivitas ekonomi digital tersebut yang mengakibatkan tidak timbulnya Bentuk Usaha Tetap (BUT). Skripsi ini merupakan deskripsi atas kasus perusahaan OTT non residen yang terjadi di Indonesia. Penelitian ini adalah penelitian kualitatif dengan jenis penelitian deskriptif. Data kualitatif diperoleh melalui studi literatur dan wawancara mendalam. Hasil penelitian ini adalah kriteria significant digital presence bagi perusahaan OTT non residen sebagai acuan bagi pemerintah Indonesia untuk memperluas konsep BUT dan proses rancangan regulasi atas perusahaan OTT non residen di Indonesia. ......The digital economy that has grown in Indonesia since the last one decade has opened the opportunity for non-resident Over The Top (OTT) company in Indonesia to develop its market. The massive development also increased the income of the non-resident OTT company. However, such activities are unable to be taxed by the Indonesian government because of the absence of legal products which ruled the digital economy activities that resulted to the absence of a Permanent Establishment (PE) status. This thesis is a description of the case of non-resident OTT companies that occurred in Indonesia. This research is a qualitative research with descriptive research type. Qualitative data were obtained through literature studies and in-depth interviews. The results of this study are the digital presence criteria for non-resident OTT companies as a reference for the Indonesian government to expand the concept of PE and the draft regulatory process for non-resident OTT companies in Indonesia.

Abstrak :
The development of information technology has altered the way companies run their business. Internet has brought the world economy into new chapter which is popularly known as digital economics. International trade has shifted from conventional method to more rely on electronic commerce. Through the Internet media, business activities can be conducted from long distance and not requiring physical attendance which can reach all over the world. This condition has brought about problems for taxation authorities with regard to taxation on income from e-commerce business activities. Whether the concept of current permanent establishment (BUT) can accommodate e-commerce transaction, whether the rule of force-of-attraction can still accommodate the taxation on e-commerce transaction, whether the principle of separate entity and arm's length is still relevant in determining the amount of the business profit from e-commerce transaction. By studying the aspect of International taxation on the imposition of income tax on business profit issued by the Organization for Economic Cooperation and Development (OECD), and subsequently by analyzing Indonesian domestic provisions and conducting a comparative study on the US Internal Revenue Code, and also the provisions of the Agreement on Double Taxation Evasion between Indonesia and The USA, the conclusion can be drawn that the provisions of Law Number 7 Year 1983 on Income Tax as have been amended lastly by virtue of Law Number 17 Year 2000 have not fully accommodated the imposition of income tax on the business profit of e-commerce transaction. The Concept of permanent establishment (BUT) has not accommodated of e-commerce transactions which in reality do not require any fixed place of business, physical location, employees or personnel to run business activities and agencies. The rule of force-of-attraction has not been able to earn any revenues from Indonesian source obtained by the web server operated outside Indonesia or in the country of the domicile of the head office. The principle of separate entity and arm's length should be adjusted to facilitate the calculation of the business profit obtained by each web server. Based on the foregoing conclusion it is recommended that changes and adjustment be made to the provisions of international taxation in Law Number 7 Year 1983 on Income Tax as have been amended lastly by virtue of Law Number 17 Year 2000 on income tax from business profit so that it can accommodate imposition of tax on the business profit of e-commerce transaction.

Abstrak :
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Abstrak :
Penelitian ini bertujuan untuk memberikan solusi perencanaan perpajakan bagi e-commerce business to consumer untuk memperoleh laba optimal dengan efisiensi pajak. Permasalahan yang diangkat yaitu pemilihan jenis bentuk usaha yang tidak tepat akan berdampak pada besarnya pajak yang harus dibayarkan dan keuntungan yang diperoleh perusahaan. Teori yang digunakan adalah teori menejemen pajak. Penelitian ini menggunakan metode kualitatif dengan strategi studi kasus. Hasil dari penelitian ini menunjukkan bahwa PT. X akan memperoleh laba optimal jika mendirikan kantor representatif atau TRO (Trade Representative Officer) dengan ketentuan sebagaimana diatur dalam P3B (Persetujuan Penghindaran Pajak Bergnda) Indonesia-Selandia Baru pasal 5 ayat 4. Penelitian ini terbatas pada e-commerce Business to Consumer saja, tidak pada semua bentuk e-commerce, dan terbatas pada P3B Indonesia-Selandia Baru. Manfaat penelitian ini adalah untuk memberikan informasi yang tepat serta solusi efisiensi pajak bagi PT.X dan e-commerce cross borders lainnya.

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This study aims to provide tax planning solutions for e-commerce business to consumer in order to obtain optimal profits with tax efficiency. The problem raised is the selection of the type of business that is not right will have an impact on the amount of tax that must be paid and the profits derived by the company. The theory used is the theory of tax management. This research uses a qualitative method with a case study strategy. The results of this study indicate that PT. X will get an optimal profit if it establishes a representative office or TRO (Trade Representative Officer) with the provisions as regulated in the Indonesia-New Zealand Tax Avoidance Agreement Article 5 paragraph 4. This research is limited to Business to Consumer e-commerce only, not in all forms of e-commerce, and limited to P3B Indonesia-New Zealand. The benefit of this research is to provide precise information and tax efficiency solutions for PT.X and other cross borders e-commerce

Abstrak :
ABSTRAK
Perkembangan teknologi informasi dan komunikasi yang semakin pesat telah menimbulkan ketidaksepadanan antara peraturan pajak dengan kegiatan ekonomi yang semakin mengarah pada digitalisasi. Ketidaksepadanan tersebut salah satunya terdapat pada ketentuan Bentuk Usaha Tetap BUT yang banyak memberikan celah penghindaran pajak oleh perusahaan multinasional, salah satunya penyedia layanan berbasis internet over the top asing di Indonesia. Penelitian ini dilakukan dengan pendekatan kualitatif melalui wawancara mendalam dan studi pustaka. Hasil dari penelitian ini menunjukkan bahwa penyedia layanan tersebut dapat memperoleh penghasilan yang cukup signifikan dari pelanggannya di Indonesia tanpa melalui kehadiran fisik yang memenuhi kriteria BUT berdasarkan ketentuan domestik ataupun tax treaty. Solusi untuk mengatasi permasalahan tersebut dapat dilakukan melalui penerbitan peraturan domestik yang mengatur tentang perizinan bagi penyedia layanan berbasis internet asing apabila ingin menjalankan kegiatan usahanya di Indonesia. Sementara berdasarkan rekomendasi BEPS, upaya pemajakan penyedia layanan berbasis internet asing dapat dilakukan melalui dua pendekatan. Pertama adalah dengan memperluas definisi BUT berdasarkan kehadiran ekonomi yang signifikan dan melakukan amandemen pasal pengecualian BUT melalui multilateral instrument. Pendekatan yang kedua yaitu dengan mempertimbangkan pengadopsian jenis pungutan baru seperti equalisation levy.

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ABSTRAK
The rapid development of information and communication technology has created a mismatch between tax regulations and economic activities that are increasingly leading to digitalization. One such mismatch is found in the provisions of Permanent Establishment PE which provides many tax gap by multinational enterprises, especially foreign internet based service providers over the top in Indonesia. This research was conducted with qualitative approach through in depth interview and literature study. The results of this study indicate that the service provider can earn significant income from its customers in Indonesia without maintaining a physical presence that meets PE criteria based on domestic or tax treaty provisions. The solution to solve such problems can be done through the issuance of domestic regulations governing licensing for foreign internet based service providers if they want to run their business activities in Indonesia. While based on the BEPS recommendation, solution to taxing internet based service providers can be done through two approaches. The first is to expand the definition of PE based on a significant economic presence and to amend the PE exemption provision through multilateral instruments. The second approach is to consider the adoption of new types of levies such as equalisation levy.