Pajak Penghasilan dari Ekonomi Digital atas Cross-Boarder Transaction

  • Suparna Wijaya Akuntansi; Politeknik Keuangan Negara STAN
  • Herlina Utamawati Akuntansi; Politeknik Keuangan Negara STAN

Abstract

Abstrak: Ekonomi digital semakin berkembang sejalan dengan kemajuan teknologi. Aktivitas ekonomi digital seringkali terjadi transaksi lintas negara (cross-boarder transaction). Penelitian ini ditujukan untuk memberikan gambaran mengenai pajak penghasilan dari ekonomi digital atas transaksi lintas negara tersebut. Metode penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian menunjukkan bahwa pemajakan transaksi cross-border ekonomi digital dari sisi pajak penghasilan cukup sulit dilakukan karena hak pemajakan ditentukan berdasarkan Perjanjian Penghindaran Pajak Berganda (P3B) yang sebagian besar masih menggunakan konsep Bentuk Usaha Tetap (BUT) berupa kehadiran fisik. Karena belum adanya konsensus global, salah satu langkah yang dapat diambil pemerintah adalah negosiasi P3B melalui MLI (multilateral instrument). Langkah lainnya adalah dengan implementasi interim measures sebagaimana direkomendasikan oleh OECD (Organization for Economic Cooperation and Development) melalui suatu pungutan pajak baru (equalization levy).
Kata kunci: Bentuk Usaha Tetap, Subjek Pajak, Kehadiran Fisik, BEPS
 
Abstract: The digital economy is growing along with technological advancements. In digital economic activities, the cross-border transactions often occur. This study aims to provide an overview of the income tax from the digital economy on cross-country transactions. The research method is qualitative-descriptive. The results showed that taxation of the digital economic cross-border transactions in terms of income taxes is quite difficult because of the taxation rights was applied based on The Double Tax Avoidance Agreement (P3B), which most of it still uses the concept of Permanent Establishment (BUT) which it is a physical presence. Because there is no global consensus, one of the steps taken is P3B negotiations through MLI (Multilateral Instruments). Another step is to implement the interim measures as recommended by the OECD (Organization for Economic Cooperation and Development) through a new tax collection (equalization levy).
Keywords: Permanent Establishment, Tax Subject, Physical Presence, BEPS

Author Biographies

Suparna Wijaya, Akuntansi; Politeknik Keuangan Negara STAN
Akuntansi; Politeknik Keuangan Negara STAN
Herlina Utamawati, Akuntansi; Politeknik Keuangan Negara STAN
Akuntansi; Politeknik Keuangan Negara STAN

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Published
2018-12-28
How to Cite
WIJAYA, Suparna; UTAMAWATI, Herlina. Pajak Penghasilan dari Ekonomi Digital atas Cross-Boarder Transaction. JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 3, n. 2, p. 135-148, dec. 2018. ISSN 2528-0163. Available at: <http://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1031>. Date accessed: 02 july 2020.