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UI - Skripsi Membership :: Kembali

Pengaturan Pajak Transaksi Elektronik dan Prinsip Nondiskriminasi dalam Perjanjian Perdagangan Internasional: Suatu Kajian Perbandingan antara Indonesia dan Uni Eropa = Digital Services Tax Regulation and The Principle of Non-discrimination in International Trade Agreement: A Comparative Study between Indonesia and The European Union

Mutiara Elisabet; Yetty Komalasari Dewi, supervisor; Arman Nefi, examiner; Rosewitha Irawaty, examiner; Wenny Setiawati, examiner (Fakultas Hukum Universitas Indonesia, 2021)

 Abstrak

Indonesia dan Uni Eropa telah mengambil langkah unilateral untuk menerapkan
pajak layanan digital. Skripsi ini mengkaji (i) pengaturan pajak layanan digital di
Indonesia dan Uni Eropa serta (ii) apakah pengaturan pajak layanan digital tersebut
melanggar kewajiban nondiskriminasi negara anggota WTO dalam GATS. Melalui
penelitian hukum yuridis normatif dan pendekatan perundang-undangan,
komparatif, dan kasus, dapat disimpulkan bahwa pertama, pajak layanan digital
dikenal di Indonesia sebagai pajak transaksi elektronik dan diatur dalam peraturan
perundang-undangan yang menerapkan kriteria kehadiran ekonomi signifikan. Di
Uni Eropa, pajak layanan digital diatur melalui Council Directives, di mana
pengaturan pengenaan pajak tersebut menggunakan metode ring-fencing dan
kriteria significant economic presence. Kedua, kewajiban nondiskriminasi dalam
GATS terdapat dalam Pasal II tentang Most-Favoured Nation dan Pasal XVII
tentang National Treatment serta yurisprudensi yang relevan dari putusan WTO.
Pengaturan pajak layanan digital Indonesia dan Uni Eropa tidak bersifat
diskriminatif, sebab berdasarkan indikator-indikator yang ada, tidak terbukti
adanya diskriminasi de jure maupun de facto. Saran berdasarkan kesimpulan
tersebut yaitu bagi Indonesia dan Uni Eropa untuk mempersiapkan bukti yang
menunjukkan tidak adanya perlakuan kurang menguntungkan terhadap negara
anggota WTO tertentu dalam praktik pengenaan pajak layanan digital oleh
Indonesia dan Uni Eropa apabila terdapat negara anggota yang mengajukan gugatan
diskriminasi ke WTO. Selanjutnya, apabila terdapat negara anggota yang
mengambil tindakan retaliasi, Indonesia dan Uni Eropa disarankan untuk
mengajukan gugatan diskriminasi ke WTO atas tindakan retaliasi tersebut.

Indonesia and the European Union (EU) have taken unilateral actions to implement
digital services tax. This thesis examines (ii) digital services tax regulation in
Indonesia and the EU and (ii) whether the digital services tax regulation violates
the non-discrimination obligation of WTO members according to the GATS.
Through conducting a judicial normative legal research whilst applying a statutory,
comparative and case-study approach, it can be concluded that firstly, digital
services tax in Indonesia is known as an electronic transaction tax and is regulated
by law, which implements significant economic presence criteria. In the European
Union, digital services tax is regulated through the Council Directives, in which the
regulation implements ring-fencing method as well as significant economic
presence criteria. Secondly, the non-discrimination obligations in GATS are
promulgated in Article II concerning Most-Favored Nation Treatment and Article
XVII concerning National Treatment as well as relevant jurisprudence of WTO
case laws. Indonesia and the EU's digital services tax regulation are not
discriminatory, because based on existing indicators, the existence of both de jure
and de facto discrimination is not proven. The suggestion would be for Indonesia
and the EU to provide evidence that shows the absence of unfavorable treatment of
certain WTO member states in digital services tax practices by Indonesia and the
EU, in the event that there are member states who decides to challenge the measures
to the WTO. Subsequently, in the event that certain member states decide to take
retaliation measures, it is suggested that Indonesia and the EU challenge said
measure to the WTO.

 Metadata

No. Panggil : S-pdf
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Subjek :
Penerbitan : Depok: Fakultas Hukum Universitas Indonesia, 2021
Program Studi :
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : computer
Tipe Carrier : online resource
Deskripsi Fisik : xiv, 91 pages : illustration ; appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
S-pdf 14-22-86651452 TERSEDIA
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