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					Bab 5
PERBANDINGAN TAX TREATY DALAM
MODEL OECD, UN, DAN MODEL
INDONESIA


                   UN                                         OECD

Model yang dikembangkan untuk                Model yang dikembangkan oleh
memperjuangkan kepentingan negara-           negara-negara Eropa Barat, prinsip
negara berkembang, sehingga prinsip          yang    digunakan    adalah   azas
sumber penghasilan tergambar dalam           pengenaan pajak domisili.
model ini.


      Negara Indonesia dalam kebijakan di bidang persetujuan penghindaran
pajak berganda atau P3B menggunakan campuran antara kedua model tersebut
dan Undang-Undang Pajak Penghasilan. Menurut Rachmanto Surachmat,
Indonesia menggunakan Model Indonesia yang dijadikan pijakan dalam
perundingan P3B.1
     Perjanjian perpajakan mula-mula dicetuskan pada tahun 1921 oleh Liga
Bangsa-Bangsa. Model ini merupakan dasar dari model yang dibuat pada
tahun 1928 yang dipakai oleh negara-negara yang kemudian tergabung dalam
1
 Rachmanto Surahmat, Persetujuan Penghindaran Pajak Berganda, sebuah pengantar, PT.
Gramedia, Hal.4
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Organization For Economic Cooperation and Development (OECD) yang
semula merupakan konvensi bilateral yang tergabung dalam The Council of
the Organization for European Economic Cooperation (OEEC) dengan 70
anggota negara.
      Model ini kemudian disempurnakan dalam Model Mexico pada tahun
1943 dan Model London tahun 1946. Komite Fiskal dalam OECD kemudian
membuat draft konvensi guna memecahkan permasalahan pajak ganda agar
dapat diterima oleh semua anggota OECD, kemudian pada tahun 1963
dibuatlah laporan final dengan judul Draft Double Taxation Convention on
Income and Capital yang diubah lagi pada tahun 1992, 1997, 2000, dan
terakhir 2005.
     Kemudian untuk perjanjian tax treaty negara berkembang, dibuat oleh
The Economic and Social Council of the United Nations, pada tahun 1967.
Pada tahun 1980 dikembangkan lagi dan namanya berubah menjadi The
Group of Experts yang terdiri dari 25 anggota negara, 10 negara maju dan 15
negara yang sedang berkembang. Kemudian diubah lagi pada tahun 1974 dan
1979. Pada tahun 1979 The Group of Expert me-review lagi draft United
Nations Model Convention. Diubah lagi pada tahun 1995, 1997, 1998, 1999,
2000 dan terakhir 2005.
      Model Indonesia adalah model P3B yang merupakan pengembangan
dari kedua model tersebut, yaitu UN dan OECD.
1. Model United Nations (UN)
                                 Chapter I
                    SCOPE OF THE CONVENTION


                                  Article 1
                          PERSONS COVERED
1. This Convention shall apply to persons who are residents of one or both of
   the Contracting States.

                                Article 2
                            TAXES COVERED
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1. This Convention shall apply to taxes on income and on capital imposed on
   behalf of a Contracting State or of its political subdivisions or local
   authorities, irrespective of the manner in which they
2. There shall be regarded as taxes on income and on capital all taxes
   imposed on total income, on total capital, or on elements of income or of
   capital, including taxes on gains from the alienation of movable or
   immovable property, taxes on the total amounts of wages or salaries paid
   by enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are in particular:
     a) (in State A): ........................
     b) (in State B): ......................
4. The Convention shall apply also to any identical or substantially similar
   taxes which are imposed after the date of signature of the Convention in
   addition to, or in place of, the existing taxes. To this effect, the competent
   authorities of the Contracting States shall notify each other of relevant
   changes made to their tax law.


                                        CHAPTER II
                                    DEFINITIONS

                                 Article 3
                        GENERAL DEFINITIONS
1. For the purposes of this Convention, unless the context otherwise requires:
    a. the term “person” includes an individual, a company and any other
       body of persons;
    b. the term “company” means any body corporate or any entity that is
       treated as a body corporate for tax purposes;
    c. the terms “enterprise of a Contracting State” and “enterprise of the
       other Contracting State” mean respectively an enterprise carried on by
       a resident of a Contracting State and an enterprise carried on by a
       resident of the other Contracting State;
    d. the term “international traffic” means any transport by a ship or aircraft
       operated by an enterprise that has its place of effective management in
       a Contracting State, except when the ship or aircraft is operated solely
       between places in the other Contracting State;
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     e. the term “competent authority” means:
           (i) (In State A): ................
           (ii) (In State B): ................
     f. the term “national” means:
       (i) Any individual possessing the nationality of a Contracting State
       (ii) Any legal person, partnership or association deriving its status as
       such from the laws in force in a Contracting State.
2. As regards the application of the Convention at any time by a Contracting
   State, any term not defined therein shall, unless the context otherwise
   requires, have the meaning that it has at that time under the law of that
   State for the purposes of the taxes to which the Convention applies, any
   meaning under the applicable tax laws of that State prevailing over a
   meaning given to the term under other laws of that State.


                                             Article 4
                                          RESIDENT
1. For the purposes of this Convention, the term “resident of a Contracting
   State” means any person who, under the laws of that State, is liable to tax
   there in by reason of his domicile, residence, place of incorporation, place
   of management or any other criterion of a similar nature, and also includes
   that State and any political subdivision or local authority thereof. This
   term, however, does not include any person who is liable to tax in that
   State in respect only of income from sources in that State or capital
   situated therein.
2. Where by reason of the provisions of paragraph 1 an individual is a resident
   of both.




     Contracting States, then his status shall be determined as follows:
     a. he shall be deemed to be a resident only of the State in which he has a
        permanent home available to him; if he has a permanent home
        available to him in both States, he shall be deemed to be a resident only
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          of the State with which his personal and economic relations are closer
          (centre of vital interests);
    b. if the State in which he has his centre of vital interests cannot be
       determined, or if he has not a permanent home available to him in
       either State, he shall be deemed to be a resident only of the State in
       which he has an habitual abode;
    c. if he has an habitual abode in both States or in neither of them, he shall
       be deemed to be a resident only of the State of which he is a national;
    d. if he is a national of both States or of neither of them, the competent
       authorities of the Contracting States shall settle the question by mutual
       agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an
   individual is a resident of both Contracting States, then it shall be deemed
   to be a resident only of the State in which its place of effective
   management is situated.


                                        Article 5
                        PERMANENT ESTABLISHMENT
1. For the purposes of this Convention, the term “permanent establishment”
   means a fixed place of business through which the business of an
   enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
    (a)  a place of management;
    (b)  a branch;
    (c)  an office;
    (d)  a factory;
    (e)  a workshop;
    (f)    a mine, an oil or gas well, a quarry or any other place of extraction
           of natural resources.
3. The term “permanent establishment” also encompasses:
    a. a building site, a construction, assembly or installation project or
       supervisory activities in connection therewith, but only if such site,
       project or activities last more than six months;
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     b. the furnishing of services, including consultancy services, by an
        enterprise through employees or other personnel engaged by the
        enterprise for such purpose, but only if activities of that nature continue
        (for the same or a connected project) within a Contracting State for a
        period or periods aggregating more than six months within any twelve-
        month period.
4. Notwithstanding the preceding provisions of this article, the term
   “permanent establishment” shall be deemed not to include:
     a. the use of facilities solely for the purpose of storage or display of
        goods or merchandise belonging to the enterprise;
     b. the maintenance of a stock of goods or merchandise belonging to the
        enterprise solely for the purpose of storage or display;
     c. the maintenance of a stock of goods or merchandise belonging to the
        enterprise solely for the purpose of processing by another enterprise;
     d. the maintenance of a fixed place of business solely for the purpose of
        purchasing goods or merchandise or of collecting information, for the
        enterprise;
     e. the maintenance of a fixed place of business solely for the purpose of
        carrying on, for the enterprise, any other activity of a preparatory or
        auxiliary character;
     f. the maintenance of a fixed place of business solely for any
        combination of activities mentioned in subparagraphs (a) to (e),
        provided that the overall activity of the fixed place of business
        resulting from this combination is of a preparatory or auxiliary
        character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person --
   other than an agent of an independent status to whom paragraph 7 applies
   -- is acting in a Contracting State on behalf of an enterprise of the other
   Contracting State, that enterprise shall be deemed to have a permanent
   establishment in the first-mentioned Contracting State in respect of any
   activities which that person undertakes for the enterprise, if such a person:
     a. has and habitually exercises in that State an authority to conclude
        contracts in the name of the enterprise, unless the activities of such
        person are limited to those mentioned in paragraph 4 which, if
        exercised through a fixed place of business, would not make this fixed
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        place of business a permanent establishment under the provisions of
        that paragraph; or
    b. has no such authority, but habitually maintains in the first-mentioned
       State a stock of goods or merchandise from which he regularly delivers
       goods or merchandise on behalf of the enterprise.
6. Notwithstanding the preceding provisions of this article, an insurance
   enterprise of a Contracting State shall, except in regard to re-insurance, be
   deemed to have a permanent establishment in the other Contracting State if
   it collects premiums in the territory of that other State or insures risks
   situated therein through a person other than an agent of an independent
   status to whom paragraph 7 applies.
7. An enterprise of a Contracting State shall not be deemed to have a
   permanent establishment in the other Contracting State merely because it
   carries on business in that other State through a broker, general
   commission agent or any other agent of an independent status, provided
   that such persons are acting in the ordinary course of their business.
   However, when the activities of such an agent are devoted wholly or
   almost wholly on behalf of that enterprise, and conditions are made or
   imposed between that enterprise and the agent in their commercial and
   financial relations which differ from those which would have been made
   between independent enterprises, he will not be considered an agent of an
   independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls
   or is controlled by a company which is a resident of the other Contracting
   State, or which carries on business in that other State (whether through a
   permanent establishment or otherwise), shall not of itself constitute either
   company a permanent establishment of the other.


                                        Chapter III
                             TAXATION OF INCOME

                                  Article 6
               INCOME FROM IMMOVABLE PROPERTY
1. Income derived by a resident of a Contracting State from immovable
   property (including income from agriculture or forestry) situated in the
   other Contracting State may be taxed in that other State.
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2. The term “immovable property” shall have the meaning which it has under
   the law of the Contracting State in which the property in question is
   situated. The term shall in any case include property accessory to
   immovable property, livestock and equipment used in agriculture and
   forestry, rights to which the provisions of general law respecting landed
   property apply, usufruct of immovable property and rights to variable or
   fixed payments as consideration for the working of, or the right to work,
   mineral deposits, sources and other natural resources; ships, boats and
   aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall also apply to income derived from the
   direct use, letting or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from
   immovable property of an enterprise and to income from immovable
   property used for the performance of independent personal services.


                                   Article 7
                             BUSINESS PROFITS
1. The profits of an enterprise of a Contracting State shall be taxable only in
   that State unless the enterprise carries on business in the other Contracting
   State through a permanent establishment situated therein. If the enterprise
   carries on business as aforesaid, the profits of the enterprise may be taxed
   in the other State but only so much of them as is attributable to (a) that
   permanent establishment; (b) sales in that other State of goods or
   merchandise of the same or similar kind as those sold through that
   permanent establishment; or (c) other business activities carried on in that
   other State of the same or similar kind as those effected through that
   permanent establish
2. Subject to the provisions of paragraph 3, where an enterprise of a
   Contracting State carries on business in the other Contracting State
   through a permanent establishment situated therein, there shall in each
   Contracting State be attributed to that permanent establishment the profits
   which it might be expected to make if it were a distinct and separate
   enterprise engaged in the same or similar activities under the same or
   similar conditions and dealing wholly independently with the enterprise of
   which it is a permanent establishment.
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3. In the determination of the profits of a permanent establishment, there shall
   be allowed as deductions expenses which are incurred for the purposes of
   the business of the permanent establishment including executive and
   general administrative expenses so incurred, whether in the State in which
   the permanent establishment is situated or elsewhere. However, no such
   deduction shall be allowed in respect of amounts, if any, paid (otherwise
   than towards reimbursement of actual expenses) by the permanent
   establishment to the head office of the enterprise or any of its other offices,
   by way of royalties, fees or other similar payments in return for the use of
   patents or other rights, or by way of commission, for specific services
   performed or for management, or, except in the case of a banking
   enterprise, by way of interest on moneys lent to the permanent
   establishment. Likewise, no account shall be taken, in the determination of
   the profits of a permanent establishment, for amounts charged (otherwise
   than towards reimbursement of actual expenses), by the permanent
   establishment to the head office of the enterprise or any of its other offices,
   by way of royalties, fees or other similar payments in return for the use of
   patents or other rights, or by way of commission for specific services
   performed or for management, or, except in the case of a banking
   enterprise, by way of interest on moneys lent to the head office of the
   enterprise or any of its other offices.
4. In so far as it has been customary in a Contracting State to determine the
   profits to be attributed to a permanent establishment on the basis of an
   apportionment of the total profits of the enterprise to its various parts,
   nothing in paragraph 2 shall preclude that Contracting State from
   determining the profits to be taxed by such an apportionment as may be
   customary; the method of apportionment adopted shall, however, be such
   that the result shall be in accordance with the principles contained in this
   article.
5. For the purposes of the preceding paragraphs, the profits to be attributed to
   the permanent establishment shall be determined by the same method year
   by year unless there is good and and sufficient reason to the contrary.
6. Where profits include items of income which are dealt with separately in
   other articles of this Convention, then the provisions of those articles shall
   not be affected by the provisions of this article.
    (NOTE: The question of whether profits should be attributed to a
    permanent establishment by reason of the mere purchase by that permanent
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     establishment of goods and merchandise for the enterprise was not
     resolved. It should therefore be settled in bilateral negotiations).


                                    Article 8
        SHIPPING, INLAND WATERWAYS TRANSPORT AND AIR
                          TRANSPORT
                              Article 8 (alternative A)
1. Profits from the operation of ships or aircraft in international traffic shall
   be taxable only in the Contracting State in which the place of effective
   management of the enterprise is situated.
2. Profits from the operation of boats engaged in inland waterways transport
   shall be taxable only in the Contracting State in which the place of
   effective management of the enterprise is situated
3. If the place of effective management of a shipping enterprise or of an
   inland waterways transport enterprise is aboard a ship or a boat, then it
   shall be deemed to be situated in the Contracting State in which the home
   harbour of the ship or boat is situated, or, if there is no such home harbour,
   in the Contracting State of which the operator of the ship or boat is a
   resident.
4.    The provisions of paragraph 1 shall also apply to profits from the
     participation in a pool, a joint business or an international operating
     agency.


                              Article 8 (alternative B)
1. Profits from the operation of aircraft in international traffic shall be taxable
   only in the Contracting State in which the place of effective management
   of the enterprise is situated.
2. Profits from the operation of ships in international traffic shall be taxable
   only in the Contracting State in which the place of effective management
   of the enterprise is situated unless the shipping activities arising from such
   operation in the other Contracting State are more than casual. If such
   activities are more than casual, such profits may be taxed in that other
   State. The profits to be taxed in that other State shall be determined on the
   basis of an appropriate allocation of the over-all net profits derived by the
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    enterprise from its shipping operations. The tax computed in accordance
    with such allocation shall then be reduced by ___ per cent. (The
    percentage is to be established through bilateral negotiations).
3. Profits from the operation of boats engaged in inland waterways transport
   shall be taxable only in the Contracting State in which the place of
   effective management of the enterprise is situated
4. If the place of effective management of a shipping enterprise or of an
   inland waterways transport enterprise is aboard a ship or boat, then it shall
   be deemed to be situated in the Contracting State in which the home
   harbour of the ship or boat is situated, or if there is no such home harbour,
   in the Contracting State of which the operator of the ship or boat is a
   resident.
5. The provisions of paragraphs 1 and 2 shall also apply to profits from the
   participation in a pool, a joint business or an international operating
   agency.


                                        Article 9
                            ASSOCIATED ENTERPRISES
1. Where:
   (a) an enterprise of a Contracting State participates directly or indirectly in
       the management, control or capital of an enterprise of the other
       Contracting State, or
   (b) the same persons participate directly or indirectly in the management,
       control or capital of an enterprise of a Contracting State and an
       enterprise of the other Contracting State, and in either case conditions
       are made or imposed between the two enterprises in their commercial
       or financial relations which differ from those which would be made
       between independent enterprises, then any profits which would, but for
       those conditions, have accrued to one of the enterprises, but, by reason
       of those conditions, have not so accrued, may be included in the profits
       of that enterprise and taxed accordingly.
2. Where a Contracting State includes in the profits of an enterprise of that
   State -- and taxes accordingly -- profits on which an enterprise of the other
   Contracting State has been charged to tax in that other State and the profits
   so included are profits which would have accrued to the enterprise of the
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     first-mentioned State if the conditions made between the two enterprises
     had been those which would have been made between independent
     enterprises, then that other State shall make an appropriate adjustment to
     the amount of the tax charged therein on those profits. In determining such
     adjustment, due regard shall be had to the other provisions of the
     Convention and the competent authorities of the Contracting States shall, if
     necessary, consult each other.
3. The provisions of paragraph 2 shall not apply where judicial, administrative
   or other legal proceedings have resulted in a final ruling that by actions
   giving rise to an adjustment of profits under paragraph 1, one of the
   enterprises concerned is liable to penalty with respect to fraud, gross
   negligence or wilful default.
                                     Article 10
                                  DIVIDENDS
1. Dividends paid by a company which is a resident of a Contracting State to
   a resident of the other Contracting State may be taxed in that other State.
2. However, such dividends may also be taxed in the Contracting State of
   which the company paying the dividends is a resident and according to the
   laws of that State, but if the beneficial owner of the dividends is a resident
   of the other Contracting State, the tax so charged shall not exceed:
     (a) ___ per cent (the percentage is to be established through bilateral
         negotiations) of the gross amount of the dividends if the beneficial
         owner is a company (other than a partnership) which holds directly at
         least 10 per cent 3 of the capital of the company paying the dividends;
     (b) ___ per cent (the percentage is to be established through bilateral
         negotiations) of the gross amount of the dividends in all other cases.
         The competent authorities of the Contracting States shall by mutual
         agreement settle the mode of application of these limitations. This
         paragraph shall not affect the taxation of the company in respect of the
         profits out of which the dividends are paid.
3. The term “dividends” as used in this article means income from shares,
   “jouissance” shares or “jouissance” rights, mining shares, founders’ shares
   or other rights, not being debt-claims, participating in profits, as well as
   income from other corporate rights which is subjected to the same taxation
   treatment as income from shares by the laws of the State of which the
   company making the distribution is a resident.
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4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner
   of the dividends, being a resident of a Contracting State, carries on
   business in the other Contracting State of which the company paying the
   dividends is a resident, through a permanent establishment situated therein,
   or performs in that other State independent personal services from a fixed
   base situated therein, and the holding in respect of which the dividends are
   paid is effectively connected with such permanent establishment or fixed
   base. In such case the provisions of article 7 or article 14, as the case may
   be, shall apply.
5. Where a company which is a resident of a Contracting State derives profits
   or income from the other Contracting State, that other State may not
   impose any tax on the dividends paid by the company, except in so far as
   such dividends are paid to a resident of that other State or in so far as the
   holding in respect of which the dividends are paid is effectively connected
   with a permanent establishment or a fixed base situated in that other State,
   nor subject the company’s undistributed profits to a tax on the company’s
   undistributed profits, even if the dividends paid or the undistributed profits
   consist wholly or partly of profits or income arising in such other State.
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                                   Article 11
                                  INTEREST
1. Interest arising in a Contracting State and paid to a resident of the other
   Contracting State may be taxed in that other State.
2. However, such interest may also be taxed in the Contracting State in which
   it arises and according to the laws of that State, but if the beneficial owner
   of the interest is a resident of the other Contracting State, the tax so
   charged shall not exceed ___ per cent (the percentage is to be established
   through bilateral negotiations) of the gross amount of the interest. The
   competent authorities of the Contracting States shall by mutual agreement
   settle the mode of application of this limitation.
3. The term “interest” as used in this article means income from debt-claims
   of every kind, whether or not secured by mortgage and whether or not
   carrying a right to participate in the debtor’s profits, and in particular,
   income from government securities and income from bonds or debentures,
   including premiums and prizes attaching to such securities, bonds or
   debentures. Penalty charges for late payment shall not be regarded as
   interest for the purpose of this article.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial
   owner of the interest, being a resident of a Contracting State, carries on
   business in the other Contracting State in which the interest arises, through
   a permanent establishment situated therein, or performs in that other State
   independent personal services from a fixed base situated therein, and the
   debt-claim in respect of which the interest is paid is effectively connected
   with (a) such permanent establishment or fixed base, or with (b) business
   activities referred to in (c) of paragraph 1 of article 7. In such cases the
   provisions of article 7 or article 14, as the case may be, shall apply.
5. Interest shall be deemed to arise in a Contracting State when the payer is a
   resident of that State. Where, however, the person paying the interest,
   whether he is a resident of a Contracting State or not, has in a Contracting
   State a permanent establishment or a fixed base in connection with which
   the indebtedness on which the interest is paid was incurred, and such
   interest is borne by such permanent establishment or fixed base, then such
   interest shall be deemed to arise in the State in which the permanent
   establishment or fixed base is situated.
6. Where, by reason of a special relationship between the payer and the
   beneficial owner or between both of them and some other person, the
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    amount of the interest, having regard to the debt-claim for which it is paid,
    exceeds the amount which would have been agreed upon by the payer and
    the beneficial owner in the absence of such relationship, the provisions of
    this article shall apply only to the last-mentioned amount. In such case, the
    excess part of the payments shall remain taxable according to the laws of
    each Contracting State, due regard being had to the other provisions of this
    Convention.


                                         Article 12
                                        ROYALTIES
1. Royalties arising in a Contracting State and paid to a resident of the other
   Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in
   which they arise and according to the laws of that State, but if the
   beneficial owner of the royalties is a resident of the other Contracting
   State, the tax so charged shall not exceed ___ per cent (the percentage is to
   be established through bilateral negotiations) of the gross amount of the
   royalties. The competent authorities of the Contracting States shall by
   mutual agreement settle the mode of application of this limitation.
3. The term “royalties” as used in this article means payments of any kind
   received as a consideration for the use of, or the right to use, any copyright
   of literary, artistic or scientific work including cinematograph films, or
   films or tapes used for radio or television broadcasting, any patent, trade
   mark, design or model, plan, secret formula or process, or for the use of, or
   the right to use, industrial, commercial or scientific equipment or for
   information concerning industrial, commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial
   owner of the royalties, being a resident of a Contracting State, carries on
   business in the other Contracting State in which the royalties arise, through
   a permanent establishment situated therein, or performs in that other State
   independent personal services from a fixed base situated therein, and the
   right or property in respect of which the royalties are paid is effectively
   connected with (a) such permanent establishment or fixed base, or with (b)
   business activities referred to in (c) of paragraph 1 of article 7. In such
   cases the provisions of article 7 or article 14, as the case may be, shall
   apply.
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5. Royalties shall be deemed to arise in a Contracting State when the payer is
   a resident of that State. Where, however, the person paying the royalties,
   whether he is a resident of a Contracting State or not, has in a Contracting
   State a permanent establishment or a fixed base in connection with which
   the liability to pay the royalties was incurred, and such royalties are borne
   by such permanent establishment or fixed base, then such royalties shall be
   deemed to arise in the State in which the permanent establishment or fixed
   base is situated.
6. Where by reason of a special relationship between the payer and the
   beneficial owner or between both of them and some other person, the
   amount of the royalties, having regard to the use, right or information for
   which they are paid, exceeds the amount which would have been agreed
   upon by the payer and the beneficial owner in the absence of such
   relationship, the provisions of this article shall apply only to the last-
   mentioned amount. In such case, the excess part of the payments shall
   remain taxable according to the laws of each Contracting State, due regard
   being had to the other provisions of this Convention.


                                   Article 13
                              CAPITAL GAINS
1. Gains derived by a resident of a Contracting State from the alienation of
   immovable property referred to in article 6 and situated in the other
   Contracting State may be taxed in that other State
2. Gains from the alienation of movable property forming part of the business
   property of a permanent establishment which an enterprise of a
   Contracting State has in the other Contracting State or of movable property
   pertaining to a fixed base available to a resident of a Contracting State in
   the other Contracting State for the purpose of performing independent
   personal services, including such gains from the alienation of such a
   permanent establishment (alone or with the whole enterprise) or of such
   fixed base, may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated in international
   traffic, boats engaged in inland waterways transport or movable property
   pertaining to the operation of such ships, aircraft or boats, shall be taxable
   only in the Contracting State in which the place of effective management
   of the enterprise is situated.
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4. Gains from the alienation of shares of the capital stock of a company, or of
   an interest in a partnership, trust or estate the property of which consists
   directly or indirectly principally of immovable property situated in a
   Contracting State may be taxed in that State. In particular:
    (1) nothing contained in paragraph 4 shall apply to a company,
        partnership, trust or estate, other than a company engaged in the
        business of management of immovable properties, the property of
        which consists directly or indirectly principally of immovable property
        used by such company, partnership, trust or estate in its business
        activities;
    (2) for the purposes of this paragraph, “principally” in relation to
        ownership of immovable property means the value of such immovable
        property exceeding seventy five percent of the aggregate value of all
        assets owned by the company, partnership, trust or estate.
5. Gains from the alienation of shares other than those mentioned in paragraph
    4 representing a participation of ___ percent (the percentage is to be
    established through bilateral negotiations) in a company which is a
    resident of a Contracting State may be taxed in that State.
6. Gains from the alienation of any property other than that referred to in
   paragraphs 1, 2, 3, 4 and 5 shall be taxable only in the Contracting State of
   which the alienator is a resident.


                                        Article 14
                   INDEPENDENT PERSONAL SERVICES
1. Income derived by a resident of a Contracting State in respect of
   professional services or other activities of an independent character shall
   be taxable only in that State except in the following circumstances, when
   such income may also be taxed in the other Contracting State:
      (a) if he has a fixed base regularly available to him in the other
          Contracting State for the purpose of performing his activities; in that
          case, only so much of the income as is attributable to that fixed base
          may be taxed in that other Contracting State; or
      (b) if his stay in the other Contracting State is for a period or periods
          amounting to or exceeding in the aggregate 183 days in any twelve-
          month period commencing or ending in the fiscal year concerned; in
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         that case, only so much of the income as is derived from his activities
         performed in that other State may be taxed in that other State.
2. The term “professional services” includes especially independent scientific,
   literary, artistic, educational or teaching activities as well as the
   independent activities of physicians, lawyers, engineers, architects, dentists
   and accountants.


                                   Article 15
                    DEPENDENT PERSONAL SERVICES
1. Subject to the provisions of articles 16, 18 and 19, salaries, wages and other
   similar remuneration derived by a resident of a Contracting State in respect
   of an employment shall be taxable only in that State unless the
   employment is exercised in the other Contracting State. If the employment
   is so exercised, such remuneration as is derived therefrom may be taxed in
   that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration derived by a
   resident of a Contracting State in respect of an employment exercised in
   the other Contracting State shall be taxable only in the first-mentioned
   State if:
   (a) the recipient is present in the other State for a period or periods not
       exceeding in the aggregate 183 days in any twelve-month period
       commencing or ending in the fiscal year concerned; and
   (b) the remuneration is paid by, or on behalf of, an employer who is not a
       resident of the other State; and
   (c) the remuneration is not borne by a permanent establishment or a fixed
       base which the employer has in the other State.
3. Notwithstanding the preceding provisions of this article, remuneration
   derived in respect of an employment exercised aboard a ship or aircraft
   operated in international traffic, or aboard a boat engaged in inland
   waterways transport, may be taxed in the Contracting State in which the
   place of effective management of the enterprise is situated.


                                   Article 16
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                DIRECTORS’ FEES AND REMUNERATION OF
                     TOP-LEVEL MANAGERIAL OFFICIALS
1. Directors’ fees and other similar payments derived by a resident of a
   Contracting State in his capacity as a member of the Board of Directors of
   a company which is a resident of the other Contracting State may be taxed
   in that other State.
2. Salaries, wages and other similar remuneration derived by a resident of a
   Contracting State in his capacity as an official in a top-level managerial
   position of a company which is a resident of the other Contracting State
   may be taxed in that other State.


                                        Article 17
                         ARTISTES AND SPORTSPERSONS
1. Notwithstanding the provisions of articles 14 and 15, income derived by a
   resident of a Contracting State as an entertainer, such as a theatre, motion
   picture, radio or television artiste, or a musician, or as a sportsperson, from
   their personal activities as such exercised in the other Contracting State,
   may be taxed in that other State.
2. Where income in respect of personal activities exercised by an entertainer
   or a sportsperson in their capacity as such accrues not to the entertainer or
   sportsperson themselves but to another person, that income may,
   notwithstanding the provisions of articles 7, 14 and 15, be taxed in the
   Contracting State in which the activities of the entertainer or sportsperson
   are exercised.
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                                      Article 18
               PENSIONS AND SOCIAL SECURITY PAYMENTS
                               Article 18 (alternative A)
1. Subject to the provisions of paragraph 2 of article 19, pensions and other
   similar remuneration paid to a resident of a Contracting State in
   consideration of past employment shall be taxable only in that State.
2. Notwithstanding the provisions of paragraph 1, pensions paid and other
   payments made under a public scheme which is part of the social security
   system of a Contracting State or a political subdivision or a local authority
   thereof shall be taxable only in that State.


                               Article 18 (alternative B)
1. Subject to the provisions of paragraph 2 of article 19, pensions and other
   similar remuneration paid to a resident of a Contracting State in
   consideration of past employment may be taxed in that State.
2. However, such pensions and other similar remuneration may also be taxed
   in the other Contracting State if the payment is made by a resident of that
   other State or a permanent establishment situated there in.
3.      Notwithstanding the provisions of paragraphs 1 and 2, pensions paid and
      other payments made under a public scheme which is part of the social
      security system of a Contracting State or a political subdivision or a local
      authority thereof shall be taxable only in that State.


                                      Article 19
                             GOVERNMENT SERVICE
1. (a) Salaries, wages and other similar remuneration, other than a pension,
       paid by a Contracting State or a political subdivision or a local authority
       thereof to an individual in respect of services rendered to that State or
       subdivision or authority shall be taxable only in that State.
     (b) However, such salaries, wages and other similar remuneration shall be
         taxable only in the other Contracting State if the services are rendered in
         that other State and the individual is a resident of that State who:
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     (i)   is a national of that State; or
     (ii) did not become a resident of that State solely for the purpose of
          rendering the services.
2. (a) Any pension paid by, or out of funds created by, a Contracting State or a
      political subdivision or a local authority thereof to an individual in
      respect of services rendered to that State or subdivision or authority shall
      be taxable only in that State.
  (b)However, such pension shall be taxable only in the other Contracting
     State if the individual is a resident of, and a national of, that other State.
3. The provisions of articles 15, 16, 17 and 18 shall apply to salaries, wages
   and other similar remuneration, and to pensions, in respect of services
   rendered in connection with a business carried on by a Contracting State or
   a political subdivision or a local authority thereof.


                                        Article 20
                                        STUDENTS
Payments which a student or business trainee or apprentice who is or was
immediately before visiting a Contracting State a resident of the other
Contracting State and who is present in the first-mentioned State solely for the
purpose of his education or training receives for the purpose of his
maintenance, education or training shall not be taxed in that State, provided
that such payments arise from sou rces outside that State.


                                        Article 21
                                    OTHER INCOME
1. Items of income of a resident of a Contracting State, wherever arising, not
   dealt with in the foregoing articles of this Convention shall be taxable only
   in that State.
2. The provisions of paragraph 1 shall not apply to income, other than income
   from immovable property as defined in paragraph 2 of article 6, if the
   recipient of such income, being a resident of a Contracting State, carries on
   business in the other Contracting State through a permanent establishment
   situated therein, or performs in that other State independent personal
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   services from a fixed base situated therein, and the right or property in
   respect of which the income is paid is effectively connected with such
   permanent establishment or fixed base. In such case the provisions of
   article 7 or article 14, as the case may be, shall apply.
3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of
   a resident of a Contracting State not dealt with in the foregoing articles of
   this Convention and arising in the other Contracting State may also be
   taxed in that other State.


                                  Chapter IV
                         TAXATION OF CAPITAL


                                  Article 22
                                  CAPITAL
1. Capital represented by immovable property referred to in article 6, owned
   by a resident of a Contracting State and situated in the other Contracting
   State, may be taxed in that other State.
2. Capital represented by movable property forming part of the business
   property of a permanent establishment which an enterprise of a
   Contracting State has in the other Contracting State or by movable
   property pertaining to a fixed base available to a resident of a Contracting
   State in the other Contracting State for the purpose of performing
   independent personal services, may be taxed in that other State.
3. Capital represented by ships and aircraft operated in international traffic
   and by boats engaged in inland waterways transport, and by movable
   property pertaining to the operation of such ships, aircraft and boats, shall
   be taxable only in the Contracting State in which the place of effective
   management of the enterprise is situated.
4. All other elements of capital of a resident of a Contracting State shall be
   taxable only in that State. (The Group decided to leave to bilateral
   negotiations the question of the taxation of the capital represented by
   immovable property and movable property and of all other elements of
   capital of a resident of a Contracting State. Should the negotiating parties
   decide to include in the Convention an article on the taxation of capital,
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    they will have to determine whether to use the wording of paragraph 4 as
    shown or wording that leaves taxation to the State in which the capital is
    located).


                                        Chapter V
      METHODS FOR THE ELIMINATION OF DOUBLE TAXATION


                                    Article 23 A
                              EXEMPTION METHOD
1. Where a resident of a Contracting State derives income or owns capital
   which, in accordance with the provisions of this Convention, may be taxed
   in the other Contracting State, the first-mentioned State shall, subject to the
   provisions of paragraphs 2 and 3, exempt such income or capital from tax.
2. Where a resident of a Contracting State derives items of income which, in
   accordance with the provisions of articles 10, 11 and 12, may be taxed in
   the other Contracting State, the first-mentioned State shall allow as a
   deduction from the tax on the income of that resident an amount equal to
   the tax paid in that other State. Such deduction shall not, however, exceed
   that part of the tax, as computed before the deduction is given, which is
   attributable to such items of income derived from that other State.
3. Where in accordance with any provision of this Convention income
   derived or capital owned by a resident of a Contracting State is exempt
   from tax in that State, such State may nevertheless, in calculating the
   amount of tax on the remaining income or capital of such resident, take
   into account the exempted income or capital.


                                        Article 23 B
                                 CREDIT METHOD
1   Where a resident of a Contracting State derives income or owns capital
    which, in accordance with the provisions of this Convention, may be taxed
    in the other Contracting State, the first-mentioned State shall allow as a
    deduction from the tax on the income of that resident an amount equal to
    the income tax paid in that other State; and as a deduction from the tax on
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    the capital of that resident, an amount equal to the capital tax paid in that
    other State. Such deduction in either case shall not, however, exceed that
    part of the income tax or capital tax, as computed before the deduction is
    given, which is attributable, as the case may be, to the income or the
    capital which may be taxed in that other State.
2   Where, in accordance with any provision of this Convention, income
    derived or capital owned by a resident of a Contracting State is exempt
    from tax in that State, such State may nevertheless, in calculating the
    amount of tax on the remaining income or capital of such resident, take
    into account the exempted income or capital.


                                Chapter VI
                           SPECIAL PROVISIONS


                                 Article 24
                          NON-DISCRIMINATION
1. Nationals of a Contracting State shall not be subjected in the other
   Contracting State to any taxation or any requirement connected therewith
   which is other or more burdensome than the taxation and connected
   requirements to which nationals of that other State in the same
   circumstances, in particular with respect to residence, are or may be
   subjected. This provision shall, notwithstanding the provisions of article 1,
   also apply to persons who are not residents of one or both of the
   Contracting States.
2. Stateless persons who are residents of a Contracting State shall not be
   subjected in either Contracting State to any taxation or any requirement
   connected therewith which is other or more burdensome than the taxation
   and connected requirements to which nationals of the State concerned in
   the same circumstances, in particular with respect to residence, are or may
   be subjected.
3. The taxation on a permanent establishment which an enterprise of a
   Contracting State has in the other Contracting State shall not be less
   favourably levied in that other State than the taxation levied on enterprises
   of that other State carrying on the same activities. This provision shall not
   be construed as obliging a Contracting State to grant to residents of the
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    other Contracting State any personal allowances, reliefs and reductions for
    taxation purposes on account of civil status or family responsibilities
    which it grants to its own residents.
4. Except where the provisions of paragraph 1 of article 9, paragraph 6 of
   article 11, or paragraph 6 of article 12 apply, interest, royalties and other
   disbursements paid by an enterprise of a Contracting State to a resident of
   the other Contracting State shall, for the purpose of determining the
   taxable profits of such enterprise, be deductible under the same conditions
   as if they had been paid to a resident of the first-mentioned State.
   Similarly, any debts of an enterprise of a Contracting State to a resident of
   the other Contracting State shall, for the purpose of determining the
   taxable capital of such enterprise, be deductible under the same conditions
   as if they had been contracted to a resident of the first-mentioned State.
5. Enterprises of a Contracting State, the capital of which is wholly or partly
   owned or controlled, directly or indirectly, by one or more residents of the
   other Contracting State, shall not be subjected in the first-mentioned State
   to any taxation or any requirement connected therewith which is other or
   more burdensome than the taxation and connected requirements to which
   other similar enterprises of the first-mentioned State are or may be
   subjected.
6. The provisions of this article shall, notwithstanding the provisions of
   article 2, apply to taxes of every kind and description.


                                        Article 25
                    MUTUAL AGREEMENT PROCEDURE
1. Where a person considers that the actions of one or both of the Contracting
   States result or will result for him in taxation not in accordance with the
   provisions of this Convention, he may, irrespective of the remedies
   provided by the domestic law of those States, present his case to the
   competent authority of the Contracting State of which he is a resident or, if
   his case comes under paragraph 1 of article 24, to that of the Contracting
   State of which he is a national. The case must be presented within three
   years from the first notification of the action resulting in taxation not in
   accordance with the provisions of the Convention.
2. The competent authority shall endeavour, if the objection appears to it to
   be justified and if it is not itself able to arrive at a satisfactory solution, to
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   resolve the case by mutual agreement with the competent authority of the
   other Contracting State, with a view to the avoidance of taxation which is
   not in accordance with this Convention. Any agreement reached shall be
   implemented notwithstanding any time limits in the domestic law of the
   Contracting States.
3. The competent authorities of the Contracting States shall endeavour to
   resolve by mutual agreement any difficulties or doubts arising as to the
   interpretation or application of the Convention. They may also consult
   together for the elimination of double taxation in cases not provided for in
   the Convention.
4. The competent authorities of the Contracting States may communicate
   with each other directly, including through a joint commission consisting
   of themselves or their representatives, for the purpose of reaching an
   agreement in the sense of the preceding paragraphs. The competent
   authorities, through consultations, shall develop appropriate bilateral
   procedures, conditions, methods and techniques for the implementation of
   the mutual agreement procedure provided for in this article. In addition, a
   competent authority may devise appropriate unilateral procedures,
   conditions, methods and techniques to facilitate the above-mentioned
   bilateral actions and the implementation of the mutual agreement
   procedure.
                                Article 26
                    EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such
   information as is necessary for carrying out the provisions of this
   Convention or of the domestic laws of the Contracting States concerning
   taxes covered by the Convention, in so far as the taxation thereunder is not
   contrary to the Convention, in particular for the prevention of fraud or
   evasion of such taxes. The exchange of information is not restricted by
   article 1. Any information received by a Contracting State shall be treated
   as secret in the same manner as information obtained under the domestic
   laws of that State. However, if the information is originally regarded as
   secret in the transmitting State it shall be disclosed only to persons or
   authorities (including courts and administrative bodies) concerned with the
   assessment or collection of, the enforcement or prosecution in respect of,
   or the determination of appeals in relation to, the taxes which are the
   subject of the Convention. Such persons or authorities shall use the
   information only for such purposes but may disclose the information in
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    public court proceedings or in judicial decisions. The competent authorities
    shall, through consultation, develop appropriate conditions, methods and
    techniques concerning the matters in respect of which such exchanges of
    information shall be made, including, where appropriate, exchanges of
    information regarding tax avoidance.
2. In no case shall the provisions of paragraph 1 be construed so as to impose
    on a Contracting State the obligation:
    a. to carry out administrative measures at variance with the laws and
       administrative practice of that or of the other Contracting State;
    b. to supply information which is not obtainable under the laws or in the
       normal course of the administration of that or of the other Contracting
       State;
    c. to supply information which would disclose any trade, business,
       industrial, commercial or professional secret or trade process, or
       information, the disclosure of which would be contrary to public policy
       (order public).


                                        Article 27
 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
Nothing in this Convention shall affect the fiscal privileges of members of
diplomatic missions or consular posts under the general rules of international
law or under the provisions of special agreement.


                                        Chapter VII
                                 FINAL PROVISIONS
                                        Article 28
                               ENTRY INTO FORCE
1. This Convention shall be ratified and the instruments of ratification shall
   be exchanged ________________ at as soon as possible.
2. The Convention shall enter into force upon the exchange of instruments of
   ratification and its provisions shall have effect:
    (a)    (in State A): ………………
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     (b)    (in State B): ………………


                                             Article 29
                                        TERMINATION
This Convention shall remain in force until terminated by a Contracting State.
Either Contracting State may terminate the Convention, through diplomatic
channels, by giving notice of termination at least six months before the end of
any calendar year after the year ________. In such event, the Convention shall
cease to have effect:
(a) (in State A): ........................
(b) (in State B): ........................


TERMINAL CLAUSE
NOTE: The provisions relating to the entry into force and termination and the
terminal clause concerning the signing of the Convention shall be drafted in
accordance with the constitutional procedure of both Contracting States.
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2. Model Organization For Economic Cooperation and Development
(OECD)


                                        CHAPTER I
                         SCOPE OF THE CONVENTION


                                        Article 1
                                PERSONS COVERED
This Convention shall apply to persons who are residents of one or both of the
Contracting States.


                                        Article 2
                                 TAXES COVERED
1. This Convention shall apply to taxes on income and on capital imposed on
   behalf of a Contracting State or of its political subdivisions or local
   authorities, irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxes imposed
   on total income, on total capital, or on elements of income or of capital,
   including taxes on gains from the alienation of movable or immovable
   property, taxes on the total amounts of wages or salaries paid by
   enterprises, as well as taxes on capital appreciation.
3. The existing taxes to which the Convention shall apply are in particular:
   a) (in State A): ………………
   b) (in State B): ………………
4. The Convention shall apply also to any identical or substantially similar
    taxes that are imposed after the date of signature of the Convention in
    addition to, or in place of, the existing taxes. The competent authorities of
    the Contracting States shall notify each other of any significant changes
    that have been made in their taxation laws.
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                                        CHAPTER II
                                       DEFINITIONS
                                           Article 3
                             GENERAL DEFINITIONS
1. For the purposes of this Convention, unless the context otherwise requires:
   a. the term “person” includes an individual, a company and any other
      body of persons;
   b. the term “company” means any body corporate or any entity that is
      treated as a body corporate for tax purposes;
   c. the term “enterprise” applies to the carrying on of any business;
   d. the terms “enterprise of a Contracting State” and “enterprise of the
      other Contracting State” mean respectively an enterprise carried on by
      a resident of a Contracting State and an enterprise carried on by a
      resident of the other Contracting State;
   e. the term “international traffic” means any transport by a ship or aircraft
      operated by an enterprise that has its place of effective management in
      a Contracting State, except when the ship or aircraft is operated solely
      between places in the other Contracting State;
   f. the term “competent authority” means:
       i.   (in State A): ....................
       ii. (in State B): ....................
   g. the term “national” means:
       (i) any individual possessing the nationality of a Contracting State;
       (ii) any legal person, partnership or association deriving its status as
            such from the laws in force in a Contracting State;
   h. the term “business” includes the performance of professional services
      and of other activities of an independent character.
2. As regards the application of the Convention at any time by a Contracting
   State, any term not defined therein shall, unless the context otherwise
   requires, have the meaning that it has at that time under the law of that
   State for the purposes of the taxes to which the Convention applies, any
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    meaning under the applicable tax laws of that State prevailing over a
    meaning given to the term under other laws of that State.


                                        Article 4
                                        RESIDENT
1. For the purposes of this Convention, the term “resident of a Contracting
   State” means any person who, under the laws of that State, is liable to tax
   therein by reason of his domicile, residence, place of management or any
   other criterion of a similar nature, and also includes that State and any
   political subdivision or local authority thereof, This term, however, does
   not include any person who is liable to tax in that State in respect only of
   income from sources in that State or capital situated therein.
2. Where by reason of the provisions of paragraph 1 an individual is a resident
   of both Contracting States, then his status shall be determined as follows:
     a) he shall be deemed to be a resident only of the State in which he has a
        permanent home available to him; if he has a permanent home
        available to him in both States, he shall he deemed to be a resident only
        of the State with which his personal and economic relations are closer
        (centre of vital interests);
     b) if the State in which he has his centre of vital interests cannot be
        determined, or if he has not a permanent home available to him in
        either State, he shall be deemed to be a resident only of the State in
        which he has an habitual abode;
     c) if he has an habitual abode in both States or in neither of them, he shall
        be deemed to be a resident only of the State of which he is a national;
     d) if he is a national of both States or of neither of them, the competent
        authorities of the Contracting States shall settle the question by mutual
        agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an
   individual is a resident of both Contracting States, then it shall be deemed
   to be a resident only of the State in which its place of effective
   management is situated.


                                        Article 5
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                          PERMANENT ESTABLISHMENT
1. For the purposes of this Convention, the term “permanent establishment”
   means a fixed place of business through which the business of an
   enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially:
     a) a place of management;
     b) a branch;
     c) an office,
     d) a factory;
     e) a workshop, and
     f) a mine, an oil or gas well, a quarry or any other place of extraction of
        natural resources.
3.    A building site or construction or installation project constitutes a
     permanent establishment only if it lasts more than twelve months.
4. Notwithstanding the preceding provisions of this Article, the term
   “permanent establishment” shall be deemed not to include:
      a) the use of facilities solely for the purpose of storage, display or
         delivery of goods or merchandise belonging to the enterprise;
      b) the maintenance of a stock of goods or merchandise belonging to the
         enterprise solely for the purpose of storage, display or delivery;
      c) the maintenance of a stock of goods or merchandise belonging to the
         enterprise solely for the purpose of processing by another enterprise;
      d) the maintenance of a fixed place of business solely for the purpose of
         purchasing goods or merchandise or of collecting information, for the
         enterprise;
      e) the maintenance of a fixed place of business solely for the purpose of
         carrying on, for the enterprise, any other activity of a preparatory or
         auxiliary character;
      f) the maintenance of a fixed place of business solely for any
         combination of activities mentioned in subparagraphs a) to e), provided
         that the overall activity of the fixed place of business resulting from
         this combination is of a preparatory or auxiliary character.
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5. Notwithstanding the provisions of paragraphs 1 and 2, where a person --
   other than an agent of an independent status to whom paragraph 6 applies -
   - is acting on behalf of an enterprise and has, and habitually exercises, in a
   Contracting State an authority to conclude contracts in the name of the
   enterprise, that enterprise shall be deemed to have a permanent
   establishment in that State in respect of any activities which that person
   undertakes for the enterprise, unless the activities of such person are
   limited to those mentioned in paragraph 4 which, if exercised through a
   fixed place of business, would not make this fixed place of business a
   permanent establishment under the provisions of that paragraph.
6. An enterprise shall not be deemed to have a permanent establishment in a
   Contracting State merely because it carries on business in that State
   through a broker, general commission agent or any other agent of an
   independent status, provided that such persons are acting in the ordinary
   course of their business.
7. The fact that a company which is a resident of a Contracting State controls
   or is controlled by a company which is a resident of the other Contracting
   State, or which carries on business in that other State (whether through a
   permanent establishment or otherwise), shall not of itself constitute either
   company a permanent establishment of the other.
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                                CHAPTER III
                         TAXATION OF INCOME
                                   Article 6
                  INCOME FROM IMMOVABLE PROPERTY
1. Income derived by a resident of a Contracting State from immovable
   property (including income from agriculture or forestry) situated in the
   other Contracting State may be taxed in that other State.
2. The term “immovable property” shall have the meaning which it has under
   the law of the Contracting State in which the property in question is
   situated. The term shall in any case include property accessory to
   immovable property, livestock and equipment used in agriculture and
   forestry, rights to which the provisions of general law respecting landed
   property apply, usufruct of immovable property and rights to variable or
   fixed payments as consideration for the working of, or the right to work,
   mineral deposits, sources and other natural resources; ships, boats and
   aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct
   use, letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from
   immovable property of an enterprise.


                                   Article 7
                            BUSINESS PROFITS
1. The profits of an enterprise of a Contracting State shall be taxable only in
   that State unless the enterprise carries on business in the other Contracting
   State through a permanent establishment situated therein. If the enterprise
   carries on business as aforesaid, the profits of the enterprise may be taxed
   in the other State but only so much of them as is attributable to that
   permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of a
   Contracting State carries on business in the other Contracting State
   through a permanent establishment situated therein, there shall in each
   Contracting State be attributed to that permanent establishment the profits
   which it might be expected to make if it were a distinct and separate
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    enterprise engaged in the same or similar activities under the same or
    similar conditions and dealing wholly independently with the enterprise of
    which it is a permanent establishment.
3. In determining the profits of a permanent establishment, there shall be
   allowed as deductions expenses which are incurred for the purposes of the
   permanent establishment, including executive and general administrative
   expenses so incurred, whether in the State in which the permanent
   establishment is situated or elsewhere.
4. Insofar as it has been customary in a Contracting State to determine the
   profits to be attributed to a permanent establishment on the basis of an
   apportionment of the total profits of the enterprise to its various parts,
   nothing in paragraph 2 shall preclude that Contracting State from
   determining the profits to be taxed by such an apportionment as may be
   customary; the method of apportionment adopted shall, however, be such
   that the result shall be in accordance with the principles contained in this
   Article.
5. No profits shall be attributed to a permanent establishment by reason of the
   mere purchase by that permanent establishment of goods or merchandise
   for the enterprise.
6. For the purposes of the preceding paragraphs, the profits to be attributed to
   the permanent establishment shall be determined by the same method year
   by year unless there is good and sufficient reason to the contrary.
7. Where profits include items of income which are dealt with separately in
   other Articles of this Convention, then the provisions of those Articles
   shall not be affected by the provisions of this Article.


                                        Article 8
        SHIPPING, INLAND WATERWAYS TRANSPORT AND AIR
                          TRANSPORT
1. Profits from the operation of ships or aircraft in international traffic shall
   be taxable only in the Contracting State in which the place of effective
   management of the enterprise is situated.
2. Profits from the operation of boats engaged in inland waterways transport
   shall be taxable only in the Contracting State in which the place of
   effective management of the enterprise is situated.
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3. If the place of effective management of a shipping enterprise or of an
   inland waterways transport enterprise is aboard a ship or boat, then it shall
   be deemed to be situated in the Contracting State in which the home
   harbour of the ship or boat is situated, or, if there is no such home harbour,
   in the Contracting State of which the operator of the ship or boat is a
   resident.
4. The provisions of paragraph 1 shall also apply to profits from the
   participation in a pool, a joint business or an international operating
   agency.


                                   Article 9
                        ASSOCIATED ENTERPRISES
1. Where
   a) an enterprise of a Contracting State participates directly or indirectly in
      the management, control or capital of an enterprise of the other
      Contracting State, or
   b) the same persons participate directly or indirectly in the management,
      control or capital of an enterprise of a Contracting State and an
      enterprise of the other Contracting State, and in either case conditions
      are made or imposed between the two enterprises in their commercial
      or financial relations which differ from those which would be made
      between independent enterprises, then any profits which would, but for
      those conditions, have accrued to one of the enterprises, but. by reason
      of those conditions, have not so accrued, may be included in the profits
      of that enterprise and taxed accordingly.
2. Where a Contracting State includes in the profits of an enterprise of that
   State -- and taxes accordingly -- profits on which an enterprise of the other
   Contracting State has been charged to tax in that other State and the profits
   so included are profits which would have accrued to the enterprise of the
   first-mentioned State if the conditions made between the two enterprises
   had been those which would have been made between independent
   enterprises, then that other State shall make an appropriate adjustment to
   the amount of the tax charged therein on those profits. In determining such
   adjustment, due regard shall be had to the other provisions of this
   Convention and the competent authorities of the Contracting States shall if
   necessary consult each other.
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                                        Article 10
                                        DIVIDENDS
1. Dividends paid by a company which is a resident of a Contracting State to a
   resident of the other Contracting State may be taxed in that other State.
2. However, such dividends may also be taxed in the Contracting State of
   which the company paying the dividends is a resident and according to the
   laws of that State, but if the beneficial owner of the dividends is a resident
   of the other Contracting State, the tax so charged shall not exceed:
    a) 5 per cent of the gross amount of the dividends if the beneficial owner
       is a company (other than a partnership) which holds directly at least 25
       per cent of the capital of the company paying the dividends;
    b) 15 per cent of the gross amount of the dividends in all other cases.
        The competent authorities of the Contracting States shall by mutual
        agreement settle the mode of application of these limitations.
        This paragraph shall not affect the taxation of the company in respect
        of the profits out of which the dividends are paid.
3. The term “dividends” as used in this Article means income from shares,
   “jouissance” shares or “jouissance” rights, mining shares, founders’ shares
   or other rights, not being debt-claims, participating in profits, as well as
   income from other corporate rights which is subjected to the same taxation
   treatment as income from shares by the laws of the State of which the
   company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner
   of the dividends, being a resident of a Contracting State, carries on
   business in the other Contracting State of which the company paying the
   dividends is a resident through a permanent establishment situated therein
   and the holding in respect of which the dividends are paid is effectively
   connected with such permanent establishment. In such case the provisions
   of Article 7 shall apply.
5. Where a company which is a resident of a Contracting State derives profits
   or income from the other Contracting State, that other State may not
   impose any tax on the dividends paid by the company, except insofar as
   such dividends are paid to a resident of that other State or insofar as the
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   holding in respect of which the dividends are paid is effectively connected
   with a permanent establishment situated in that other State, nor subject the
   company’s undistributed profits to a tax on the company’s undistributed
   profits, even if the dividends paid or the undistributed profits consist
   wholly or partly of profits or income arising in such other State.


                                   Article 11
                                  INTEREST
1. Interest arising in a Contracting State and paid to a resident of the other
   Contracting State may be taxed in that other State.
2. However, such interest may also be taxed in the Contracting State in which
   it arises and according to the laws of that State, but if the beneficial owner
   of the interest is a resident of the other Contracting State, the tax so
   charged shall not exceed 10 per cent of the gross amount of the interest.
   The competent authorities of the Contracting States shall by mutual
   agreement settle the mode of application of this limitation.
3. The term “interest” as used in this Article means income from debt-claims
   of every kind, whether or not secured by mortgage and whether or not
   carrying a right to participate in the debtor’s profits, and in particular,
   income from government securities and income from bonds or debentures,
   including premiums and prizes attaching to such securities, bonds or
   debentures. Penalty charges for late payment shall not be regarded as
   interest for the purpose of this Article.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner
   of the interest, being a resident of a Contracting State, carries on business
   in the other Contracting State in which the interest arises through a
   permanent establishment situated therein and the debt-claim in respect of
   which the interest is paid is effectively connected with such permanent
   establishment. In such case the provisions of Article 7 shall apply.
5. Interest shall be deemed to arise in a Contracting State when the payer is a
   resident of that State. Where, however, the person paying the interest,
   whether he is a resident of a Contracting State or not, has in a Contracting
   State a permanent establishment in connection with which the
   indebtedness on which the interest is paid was incurred, and such interest
   is home by such permanent establishment, then such interest shall be
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     deemed to arise in the State in which the permanent establishment is
     situated.
6. Where, by reason of a special relationship between the payer and the
   beneficial owner or between both of them and some other person, the
   amount of the interest, having regard to the debt-claim for which it is paid,
   exceeds the amount which would have been agreed upon by the payer and
   the beneficial owner in the absence of such relationship, the provisions of
   this Article shall apply only to the last-mentioned amount. In such case,
   the excess part of the payments shall remain taxable according to the laws
   of each Contracting State, due regard being had to the other provisions of
   this Convention.


                                        Article 12
                                        ROYALTIES
1.    Royalties arising in a Contracting State and beneficially owned by a
     resident of the other Contracting State shall be taxable only in that other
     State.
2. The term “royalties” as used in this Article means payments of any kind
   received as a consideration for the use of, or the right to use, any copyright
   of literary, artistic or scientific work including cinematograph films, any
   patent, trade mark, design or model, plan, secret formula or process, or for
   information concerning industrial, commercial or scientific experience.
3. The provisions of paragraph 1 shall not apply if the beneficial owner of the
   royalties, being a resident of a Contracting State, carries on business in the
   other Contracting State in which the royalties arise through a permanent
   establishment situated therein and the right or property in respect of which
   the royalties are paid is effectively connected with such permanent
   establishment. In such case the provisions of Article 7 shall apply.
4. Where by reason of a special relationship between the payer and the
   beneficial owner or between both of them and some other person, the
   amount of the royalties, having regard to the use, right or information for
   which they are paid, exceeds the amount which would have been agreed
   upon by the payer and the beneficial owner in the absence of such
   relationship, the provisions of this Article shall apply only to the last-
   mentioned amount. In such case, the excess part of the payments shall
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   remain taxable according to the laws of each Contracting State, due regard
   being had to the other provisions of this Convention.


                                  Article 13
                               CAPITAL GAINS
1. Gains derived by a resident of a Contracting State from the alienation of
   immovable property referred to in Article 6 and situated in the other
   Contracting State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of the business
    property of a permanent establishment which an enterprise of a
    Contracting State has in the other Contracting State, including such gains
    from the alienation of such a permanent establishment (alone or with the
    whole enterprise), may be taxed in that other State.
3. Gains from the alienation of ships or aircraft operated in international
   traffic, boats engaged in inland w
aterways transport or movable property pertaining to the operation of such
    ships, aircraft or boats, shall be taxable only in the Contracting State in
    which the place of effective management of the enterprise is situated.
4. Gains from the alienation of any property other than that referred to in
   paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of
   which the alienator is a resident.


          [Article 14 - INDEPENDENT PERSONAL SERVICES]
                                  [Deleted]
                                  Article 15
                      INCOME FROM EMPLOYMENT
1. Subject to the provisions of Articles 16, 18 and 19, salaries, wages and
   other similar remuneration derived by a resident of a Contracting State in
   respect of an employment shall be taxable only in that State unless the
   employment is exercised in the other Contracting State. If the employment
   is so exercised, such remuneration as is derived therefrom may be taxed in
   that other State.
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2. Notwithstanding the provisions of paragraph 1, remuneration derived by a
   resident of a Contracting State in respect of an employment exercised in
   the other Contracting State shall be taxable only in the first-mentioned
   State if:
    a) the recipient is present in the other State for a period or periods not
        exceeding in the aggregate 183 days in any twelve month period
        commencing or ending in the fiscal year concerned; and
   b) the remuneration is paid by, or on behalf of, an employer who is not a
       resident of the other State; and
    c) the remuneration is not borne by a permanent establishment which the
        employer has in the other State.
3. Notwithstanding the preceding provisions of this Article, remuneration
   derived in respect of an employment exercised aboard a ship or aircraft
   operated in international traffic, or aboard a boat engaged in inland
   waterways transport, may be taxed in the Contracting State in which the
   place of effective management of the enterprise is situated.


                                        Article 16
                                   DIRECTORS’ FEES
Directors’ fees and other similar payments derived by a resident of a
Contracting State in his capacity as a member of the board of directors of a
company which is a resident of the other Contracting State may be taxed in
that other State.


                                        Article 17
                          ARTISTES AND SPORTSMEN
1. Notwithstanding the provisions of Articles 7 and 15, income derived by a
   resident of a Contracting State as an entertainer, such as a theatre, motion
   picture, radio or television artiste, or a musician, or as a sportsman, from
   his personal activities as such exercised in the other Contracting State, may
   be taxed in that other State.
2. Where income in respect of personal activities exercised by an entertainer
   or a sportsman in his capacity as such accrues not to the entertainer or
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   sportsman himself but to another person, that income may,
   notwithstanding the provisions of Articles 7 and 15, be taxed in the
   Contracting State in which the activities of the entertainer or sportsman are
   exercised.


                                      Article 18
                                       PENSIONS
Subject to the provisions of paragraph 2 of Article 19, pensions and other
similar remuneration paid to a resident of a Contracting State in consideration
of past employment shall be taxable only in that State.


                                      Article 19
                             GOVERNMENT SERVICE
1. a) Salaries, wages and other similar remuneration, other than a pension, paid
      by a Contracting State or a political subdivision or a local authority
      thereof to an individual in respect of services rendered to that State or
      subdivision or authority shall be taxable only in that State.
   b)However, such salaries, wages and other similar remuneration shall be
     taxable only in the other Contracting State if the services are rendered in
     that State and the individual is a resident of that State who:
      (i) is a national of that State; or
      (ii) did not become a resident of that State solely for the purpose of
         rendering the services.
2. a) Any pension paid by, or out of funds created by, a Contracting State or a
     political subdivision or a local authority thereof to an individual in
     respect of services rendered to that State or subdivision or authority shall
     be taxable only in that State.
   b)However, such pension shall be taxable only in the other Contracting
     State if the individual is a resident of, and a national of, that State.
3. The provisions of Articles 15, 16, 17, and 18 shall apply to salaries, wages
   and other similar remuneration, and to pensions, in respect of services
   rendered in connection with a business carried on by a Contracting State or
   a political subdivision or a local authority thereof.
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                                         Article 20
                                        STUDENTS
Payments which a student or business apprentice who is or was immediately
before visiting a Contracting State a resident of the other Contracting State and
who is present in the first-mentioned State solely for the purpose of his
education or training receives for the purpose of his maintenance, education or
training shall not be taxed in that State, provided that such payments arise
from sources outside that State.


                                         Article 21
                                    OTHER INCOME
1. Items of income of a resident of a Contracting State, wherever arising, not
   dealt with in the foregoing Articles of this Convention shall be taxable
   only in that State.
2. The provisions of paragraph 1 shall not apply to income, other than income
    from immovable property as defined in paragraph 2 of Article 6, if the
    recipient of such income, being a resident of a Contracting State, carries on
    business in the other Contracting State through a permanent establishment
    situated therein and the right or property in respect of which the income is
    paid is effectively connected with such permanent establishment. In such
    case the provisions of Article 7 shall apply.


                                        CHAPTER IV
                             TAXATION OF CAPITAL


                                         Article 22
                                         CAPITAL
1. Capital represented by immovable property referred to in Article 6, owned
   by a resident of a Contracting State and situated in the other Contracting
   State, may be taxed in that other State.
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2. Capital represented by movable property forming part of the business
   property of a permanent establishment which an enterprise of a
   Contracting State has in the other Contracting State may be taxed in that
   other State.
3. Capital represented by ships and aircraft operated in international traffic
   and by boats engaged in inland waterways transport, and by movable
   property pertaining to the operation of such ships, aircraft and boats, shall
   be taxable only in the Contracting State in which the place of effective
   management of the enterprise is situated.
4. All other elements of capital of a resident of a Contracting State shall be
   taxable only in that State.


                                 CHAPTER V
      METHODS FOR ELIMINATION OF DOUBLE TAXATION


                                  Article 23 A
                          EXEMPTION METHOD
1. Where a resident of a Contracting State derives income or owns capital
   which, in accordance with the provisions of this Convention, may be taxed
   in the other Contracting State, the first-mentioned State shall, subject to the
   provisions of paragraphs 2 and 3, exempt such income or capital from tax.
2. Where a resident of a Contracting State derives items of income which, in
   accordance with the provisions of Articles 10 and 11, may be taxed in the
   other Contracting State, the first-mentioned State shall allow as a
   deduction from the tax on the income of that resident an amount equal to
   the tax paid in that other State. Such deduction shall not, however, exceed
   that part of the tax, as computed before the deduction is given, which is
   attributable to such items of income derived from that other State.
3. Where in accordance with any provision of the Convention income derived
   or capital owned by a resident of a Contracting State is exempt from tax in
   that State, such State may nevertheless, in calculating the amount of tax on
   the remaining income or capital of such resident, take into account the
   exempted income or capital.
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4. The provisions of paragraph 1 shall not apply to income derived or capital
   owned by a resident of a Contracting State where the other Contracting
   State applies the provisions of this Convention to exempt such income or
   capital from tax or applies the provisions of paragraph 2 of Article 10 or 11
   to such income.


                                        Article 23 B
                                 CREDIT METHOD
1. Where a resident of a Contracting State derives income or owns capital
   which, in accordance with the provisions of this Convention, may be taxed
   in the other Contracting State, the first-mentioned State shall allow:
    a) as a deduction from the tax on the income of that resident, an amount
       equal to the income tax paid in that other State;
    b) as a deduction from the tax on the capital of that resident, an amount
       equal to the capital tax paid in that other State.
    Such deduction in either case shall not, however, exceed that part of
    the income tax or capital tax, as computed before the deduction is
    given, which is attributable, as the case may be, to the income or the
    capital which may be taxed in that other State.
2. Where in accordance with any provision of the Convention income derived
   or capital owned by a resident of a Contracting State is exempt from tax in
   that State, such State may nevertheless, in calculating the amount of tax on
   the remaining income or capital of such resident, take into account the
   exempted income or capital.
                                        CHAPTER VI
                              SPECIAL PROVISIONS


                                         Article 24
                                NON-DISCRIMINATION
1. Nationals of a Contracting State shall not be subjected in         the other
   Contracting State to any taxation or any requirement connected    therewith,
   which is other or more burdensome than the taxation and           connected
   requirements to which nationals of that other State in            the same
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   circumstances, in particular with respect to residence, are or may be
   subjected. This provision shall, notwithstanding the provisions of Article
   1, also apply to persons who are not residents of one or both of the
   Contracting States.
2. Stateless persons who are residents of a Contracting State shall not be
   subjected in either Contracting State to any taxation or any requirement
   connected therewith, which is other or more burdensome than the taxation
   and connected requirements to which nationals of the State concerned in
   the same circumstances, in particular with respect to residence, are or may
   be subjected.
3. The taxation on a permanent establishment which an enterprise of a
   Contracting State has in the other Contracting State shall not be less
   favourably levied in that other State than the taxation levied on enterprises
   of that other State carrying on the same activities. This provision shall not
   be construed as obliging a Contracting State to grant to residents of the
   other Contracting State any personal allowances, reliefs and reductions for
   taxation purposes on account of civil status or family responsibilities
   which it grants to its own residents.
4. Except where the provisions of paragraph 1 of Article 9, paragraph 6 of
   Article 11, or paragraph 4 of Article 12, apply, interest, royalties and other
   disbursements paid by an enterprise of a Contracting State to a resident of
   the other Contracting State shall, for the purpose of determining the
   taxable profits of such enterprise, be deductible under the same conditions
   as if they had been paid to a resident of the first-mentioned State.
   Similarly, any debts of an enterprise of a Contracting State to a resident of
   the other Contracting State shall, for the purpose of determining the
   taxable capital of such enterprise, be deductible under the same conditions
   as if they had been contracted to a resident of the first-mentioned State.
5. Enterprises of a Contracting State, the capital of which is wholly or partly
   owned or controlled, directly or indirectly, by one or more residents of the
   other Contracting State, shall not be subjected in the first-mentioned State
   to any taxation or any requirement connected therewith which is other or
   more burdensome than the taxation and connected requirements to which
   other similar enterprises of the first-mentioned State are or may be
   subjected.
6. The provisions of this Article shall, notwithstanding the provisions of
   Article 2, apply to taxes of every kind and description.
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                                        Article 25
                      MUTUAL AGREEMENT PROCEDURE
1. Where a person considers that the actions of one or both of the Contracting
   States result or will result for him in taxation not in accordance with the
   provisions of this Convention, he may, irrespective of the remedies
   provided by the domestic law of those States, present his case to the
   competent authority of the Contracting State of which he is a resident or, if
   his case comes under paragraph 1 of Article 24, to that of the Contracting
   State of which he is a national. The case must be presented within three
   years from the first notification of the action resulting in taxation not in
   accordance with the provisions of the Convention.
2. The competent authority shall endeavour, if the objection appears to it to
   be justified and if it is not itself able to arrive at a satisfactory solution, to
   resolve the case by mutual agreement with the competent authority of the
   other Contracting State, with a view to the avoidance of taxation which is
   not in accordance with the Convention. Any agreement reached shall be
   implemented notwithstanding any time limits in the domestic law of the
   Contracting State.
3. The competent authorities of the Contracting States shall endeavour to
   resolve by mutual agreement any difficulties or doubts arising as to the
   interpretation or application of the Convention. They may also consult
   together for the elimination of double taxation in cases not provided for in
   the Convention.
4. The competent authorities of the Contracting States may communicate
   with each other directly, including through a joint commission consisting
   of themselves or their representatives, for the purpose of reaching an
   agreement in the sense of the preceding paragraphs.


                                        Article 26
                        EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such
   information as is necessary for carrying out the provisions of this
   Convention or of the domestic laws concerning taxes of every kind and
   description imposed on behalf of the Contracting States, or of their
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   political subdivisions or local authorities, insofar as the taxation thereunder
   is not contrary to the Convention. The exchange of information is not
   restricted by Articles 1 and 2. Any information received by a Contracting
   State shall be treated as secret in the same manner as information obtained
   under the domestic laws of that State and shall be disclosed only to persons
   or authorities (including courts and administrative bodies) concerned with
   the assessment or collection of, the enforcement or prosecution in respect
   of, or the determination of appeals in relation to the taxes referred to in the
   first sentence. Such persons or authorities shall use the information only
   for such purposes. They may disclose the information in public court
   proceedings or in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed so as to impose
   on a Contracting State the obligation:
   a) to carry out administrative measures at variance with the laws and
      administrative practice of that or of the other Contracting State;
   b) to supply information which is not obtainable under the laws or in the
      normal course of the administration of that or of the other Contracting
      State;
   c) to supply information which would disclose any trade, business,
      industrial, commercial or professional secret or trade process, or
      information, the disclosure of which would be contrary to public policy
      (ordre public).


                                   Article 27
       MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR
                        POSTS
Nothing in this Convention shall affect the fiscal privileges of members of
diplomatic missions or consular posts under the general rules of international
law or under the provisions of special agreements.


                               CHAPTER VII
                           FINAL PROVISIONS


                                   Article 29
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                                  ENTRY INTO FORCE
1. This Convention shall be ratified and the instruments of ratification shall
   be exchanged at ………… as soon as possible.
2. The Convention shall enter into force upon the exchange of instruments of
   ratification and its provisions shall have effect:
    a) (in State A): ………………
    b)(in State B): ………………
                                         Article 28
                          TERRITORIAL EXTENSION 1
1. This Convention may be extended, either in its entirety or with any
   necessary modifications [to any part of the territory of (State A) or of
   (State B) which is specifically excluded from the application of the
   Convention or], to any State or territory for whose international relations
   (State A) or (State B) is responsible, which imposes taxes substantially
   similar in character to those to which the Convention applies. Any such
   extension shall take effect from such date and subject to such
   modifications and conditions, including conditions as to termination, as
   may be specified and agreed between the Contracting States in notes to be
   exchanged through diplomatic channels or in any other manner in
   accordance with their constitutional procedures.
2. Unless otherwise agreed by both Contracting States, the termination of the
   Convention by one of them under Article 30 shall also terminate, in the
   manner provided for in that Article, the application of the Convention [to
   any part of the territory of (State A) or of (State B) or] to any State or
   territory to which it has been extended under this Article.1 The words
   between brackets are of relevance when, by special provision, a part of the
   territory of a Contracting State is excluded from the application of the
   Convention.


                                         Article 30
                                        TERMINATION
This Convention shall remain in force until terminated by a Contracting State.
Either Contracting State may terminate the Convention, through diplomatic
channels, by giving notice of termination at least six months before the end of
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any calendar year after the year ……. In such event, the Convention shall
cease to have effect:
a) (in State A): ………………
b) (in State B): ………………
3. Model Indonesia
                                         CHAPTER I


                                           Article 1
                                  PERSONS COVERED
This Agreement shall apply to persons who are residents of one or both of the
Contracting States.


                                           Article 2
                                    TAXES COVERED
1. This Agreement shall apply to taxes on income imposed on behalf of each
   Contracting State or of its political subdivisions or local authorities,
   irrespective of the manner in which they are levied.
2. There shall be regarded as taxes on income all taxes imposed on total
   income, or on elements of income, including taxes on gains from the
   alienation of movable or immovable property.
   (a) in the case of Indonesia: the income tax. (hereinafter referred to as
       "Indonesian tax");
   (b) in the case of .....................:
3. The Agreement shall apply also to any identical or substantially similar
   taxes which are imposed after the date of signature of the Agreement in
   addition to, or in place of, the existing taxes. The competent authorities of
   the Contracting States shall notify each other of any significant changes
   which have been made in their respective taxation laws.


                                        CHAPTER II
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                                          DEFINITIONS


                                               Article 3
                                    GENERAL DEFINITIONS
1. For the purposes of this Agreement, unless the context otherwise requires:
  (a) i) the term "Indonesia" comprises the territory of the Republic of
         Indonesia as defined in its laws, and parts of the continental shelf and
         adjacent seas over which the Republic of Indonesia has sovereignty,
         sovereign rights or jurisdiction in accordance with International Law;
       ii) the term ...........................;
  (b) the term "person" includes an individual, a company and any other
      body of persons;
  (c) the term "company" means any body corporate or any entity which is
        treated as a body corporate for tax purposes;
  (d) the terms "enterprise of a Contracting State" and "enterprise of the
      other Contracting State" mean respectively an enterprise carried on by
      a resident of a Contracting State and an enterprise carried on by a
      resident of the other Contracting State;
   (e) the term "international traffic" means any transport by a ship or aircraft
       operated by an enterprise of a Contracting State, except when the ship
       or aircraft is operated solely between places in the other Contracting
   (f) the term "competent authority" means:
        i) in the case of Indonesia: the Minister of Finance or his authorized
            representative;
        ii) in the case of .................:
    (g)the term "national" means:
        i) any individual possessing the nationality of a Contracting State;
        ii)any legal person, partnership or association deriving its status as
           such from the laws in force in a Contracting State.
2. As regards the application of the Agreement at any time by a Contracting
   State, any term not defined therein shall unless the context otherwise
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   requires, have the meaning which it has at that time under the law of that
   State for the purposes of the taxes to which the Agreement applies, any
   meaning under the applicable tax laws of that State prevailing over a
   meaning given to the term under other laws of that State.


                                   Article 4
                                 RESIDENT
1. For the purpose of this Agreement, the term "resident of a Contracting
   State" means any person who, under the laws of that State, is liable to tax
   therein by reason of his domicile, residence, place of management or any
   other criterion of a similar nature and also includes that State and any
   political subdivision or local authority thereof. This term, however, does
   not include any person who is liable to tax in that State in respect only of
   income from sources.
2. Where by reason of the provisions of paragraph 1 an individual is a resident
    of both Contracting States, then his status shall be determined as follows:
   (a) he shall be deemed to be a resident of the State in which he has a
       permanent home available to him; if he has a permanent home
       available to him in both States, he shall be deemed to be a resident of
       the State with which his personal and economic relations are closer
       (centre of vital interests);
   (b) if the State in which he has his centre of vital interests cannot be
       determined, or if he has not a permanent home available to him in
       either State, he shall be deemed to be a resident of the State in which
       he has an habitual abode;
   (c) if he has an habitual abode in both States or in neither of them, the
       competent authorities of the Contracting States shall settle the question
       by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an
   individual is a resident of both Contracting States, the competent
   authorities of the States shall settle the question by mutual agreement.


                                   Article 5
                     PERMANENT ESTABLISHMENT
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1. For the purposes of this Agreement, the term "permanent establishment"
    means a fixed place of business through which the business of an
    enterprise is wholly or partly carried on.
2. The term "permanent establishment" includes especially:
  (a) a place of management;
  (b) a branch;
  (c) an office;
  (d) a factory;
  (e) a workshop;
  (f) a warehouse or premises used as sales outlet;
  (g) a farm or plantation;
  (h) a mine, an oil or gas well, a quarry or any other place of extraction or
     exploration or exploitation of natural resources, drilling rig or working
     ship used for exploration or exploitation of natural resources.
3. The term "permanent establishment" likewise encompasses:
    a. building site, a construction, assembly or installation project or
       supervisory activities in connection therewith, but only where such
       site, project or activities continue for a period of more than ...........
       months;
    b. the furnishing of services, including consultancy services by an
       enterprise through employees or other personnel engaged by the
       enterprise for such purpose, but only where activities of that nature
       continue (for the same or a connected project) within the country for a
       period or periods aggregating more than ......... within any twelve
       month period.
4. Notwithstanding the preceding provisions of this Article, the term
   "permanent establishment" shall be deemed not to include:
    (a) the use of facilities solely for the purpose of storage or display of goods
        or merchandise belonging to the enterprise;
    (b) the maintenance of a stock of goods or merchandise belonging to the
        enterprise solely for the purpose of storage or display;
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   (c) the maintenance of a stock of goods or merchandise belonging to the
       enterprise solely for the purpose of processing by another enterprise;
   (d) the maintenance of a fixed place of business solely for the purpose of
       purchasing goods or merchandise or of collecting information, for the
       enterprise;
   (e) the maintenance of a fixed place of business solely for the purpose of
       advertising, or for the supply of information;
   (f) the maintenance of a fixed place of business solely for the purpose of
        carrying on, for the enterprise, any other activity of a preparatory or
        auxiliary character;
   (g) the maintenance of a fixed place of business solely for any combination
       of activities mentioned in sub-paragraphs (a) to (f), provided that the
       overall activity of the fixed place of business resulting from this
       combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -
   other than an agent of an independent status to whom paragraph 7 applies -
   is acting in a Contracting State on behalf of an enterprise of the other
   Contracting State, that enterprise shall be deemed to have a permanent
   establishment in the first-mentioned State in respect of any activities which
   that person undertakes for the enterprise, if such a person:
   (a) has or habitually exercises in that State an authority to conclude
       contracts in the name of the enterprise, unless the activities of such
       person are limited to those mentioned in paragraph 4 which, if
       exercised through a fixed place of business, would not make this fixed
       place of business a permanent establishment under the provisions of
       that paragraph; or
   (b) has no such authority, but habitually maintains in the first-mentioned
       State a stock of goods or merchandise from which he regularly delivers
       goods or merchandise on behalf of the enterprise; or
   (c) manufactures or processes in that State for the enterprise goods or
       merchandise belonging to the enterprise.
6. Notwithstanding the preceding provisions of this Article, an insurance
   enterprise of a Contracting State shall, except in regard to re-insurance, be
   deemed to have a permanent establishment in the other Contracting State if
   it collects premiums in the territory of that other State or insures risks
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    situated therein through a person other than an agent of an independent
    status to whom paragraph 7 applies.
7. An enterprise of a Contracting State shall not be deemed to have a
   permanent establishment in the other Contracting State merely because it
   carries on business in that other State through a broker, general
   commission agent or any other agent of an independent status, provided
   that such persons are acting in the ordinary course of their business.
   However, when the activities of such an agent are devoted wholly or
   almost wholly on behalf of that enterprise, he will not be considered an
   agent of an independent status within the meaning of this paragraph.
8. The fact that a company which is a resident of a Contracting State controls
   or is controlled by a company which is a resident of the other Contracting
   State, or which carries on business in that other State (whether through a
   permanent establishment or otherwise), shall not of itself constitute either
   company a permanent establishment of the other.




                                        CHAPTER III
                              TAXATION OF INCOME


                                          Article 6
                       INCOME FROM IMMOVABLE PROPERTY
1. Income derived by a resident of a Contracting State from immovable
   property (including income from agriculture or forestry) situated in the
   other Contracting State may be taxed in that other State.
2. The term "immovable property" shall have the meaning which it has under
   the law of the Contracting State in which the property in question is
   situated. The term shall in any case include property accessory to
   immovable property, livestock and equipment used in agriculture and
   forestry, rights to which the provisions of general law respecting landed
   property apply, usufruct of immovable property and rights to variable or
   fixed payments as consideration for the working of, or the right to work,
   mineral deposits, sources and other natural resources. Ships and aircraft
   shall not be regarded as immovable property.
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3. The provisions of paragraph 1 shall also apply to income derived from the
   direct use, letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from
   immovable property of an enterprise and to income from immovable
   property used for the performance of independent personal services.


                                    Article 7
                               BUSINESS PROFITS
1. The profits of an enterprise of a Contracting State shall be taxable only in
   that State unless the enterprise carries on business in the other Contracting
   State through a permanent establishment situated therein. If the enterprise
   carries on business as aforesaid, the profits of the enterprise may be taxed
   in the other State but only so much of them as is attributable to (a) that
   permanent establishment; (b) sales in that other State of goods or
   merchandise of the same or similar kind as those sold through that
   permanent establishment; or (c) other business activities carried on in that
   other State of the same or similar kind as those effected through that
   permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise of a
   Contracting State carries on business in the other Contracting State
   through a permanent establishment situated therein, there shall in each
   Contracting State be attributed to that permanent establishment the profits
   which it might be expected to make if it were a distinct and separate
   enterprise engaged in the same or similar activities under the same or
   similar conditions and dealing wholly independently with the enterprise of
   which it is a permanent establishment.
3. In determining the profits of a permanent establishment, there shall be
   allowed as deductions expenses which are incurred for the purposes of the
   business of the permanent establishment including executive and general
   administrative expenses so incurred, whether in the State in which the
   permanent establishment is situated or elsewhere. However, no such
   deduction shall be allowed in respect of amounts, if any, paid (otherwise
   than towards reimbursement of actual expenses) by the permanent
   establishment to the head office of the enterprise or any of its other offices,
   by way of royalties, fees or other similar payments in return for the use of
   patents or other rights, or by way of commission, for specific services
   performed or for management, or, except in the case of a banking
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    enterprise, by way of interest on moneys lent to the permanent
    establishment. Likewise, no account shall be taken, in the determination of
    the profits of a permanent establishment, for amounts charged, (otherwise
    than towards reimbursement of actual expenses), by the permanent
    establishment to the head office of the enterprise or any of its other offices,
    by way of royalties, fees or other similar payments in return for the use of
    patents or other rights, or by way of commission for specific services
    performed or for management, or, except in the case of a banking
    enterprise, by way of interest on moneys lent to the head office of the
    enterprise or any of its other offices.
4. For the purposes of the preceding paragraphs, the profits to be attributed to
   the permanent establishment shall be determined by the same method year
   by year unless there is good and sufficient reason to the contrary.
5. Where profits include items of income which are dealt with separately in
   other Articles of this Agreement, then the provisions of those Articles shall
   not be affected by the provisions of this Article.
                                        Article 8
                        SHIPPING AND AIR TRANSPORT
1. Profits from sources within a Contracting State derived by an enterprise of
   the other Contracting State from the operation of ships in international
   traffic may be taxed in the first-mentioned State, but the tax imposed shall
   be reduced by an amount equal to 50 per cent thereof.
2. Profits from the operation of aircraft in international traffic shall be taxable
   only in the Contracting State of which the enterprise operating the aircraft
   is a resident.
3. The provisions of paragraphs 1 and 2 shall also apply to profits from the
   participation in a pool, a joint business or an international operating
   agency.


                                        Article 9
                               ASSOCIATED ENTERPRISES
1. Where
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   (1) an enterprise of a Contracting State participates directly or indirectly in
       the management, control or capital of an enterprise of the other
       Contracting State, or
   (2) the same persons participate directly or indirectly in the management,
       control or capital of an enterprise of a Contracting State and an
       enterprise of the other Contracting State, and in either case conditions
       are made or imposed between the two enterprises in their commercial
       or financial relations which differ from those which would be made
       between independent enterprises, then any profits which would, but for
       those conditions, have accrued to one of the enterprises, but, by reason
       of those conditions, have not so accrued, may be included in the profits
       of that enterprises and taxed accordingly.
2. Where a Contracting State includes in the profits of an enterprise of that
   State - and taxes accordingly - profits on which an enterprise of the other
   Contracting State has been charged to tax in that other State and the profits
   so included are profits which would have accrued to the enterprise of the
   first-mentioned State if the conditions made between the two enterprises
   had been those which would have been made between independent
   enterprises, then that other State shall make an appropriate adjustment to
   the amount of the tax charged therein on those profits. In determining such
   adjustment, due regard shall be had to the other provisions of the
   Agreement and the competent authorities of the Contracting States shall, if
   necessary consult each other.
3. A Contracting State shall not change the profits of an enterprise in the
   circumstances referred to in paragraph 2 after the expiry of the time limits
   provided in its tax laws.


                                   Article 10
                                   DIVIDENDS
1. Dividends paid by a company which is a resident of a Contracting State to
   a resident of the other Contracting State may be taxed in that other State.
2. However, such dividends may also be taxed in the Contracting State of
   which the company paying the dividends is a resident and according to the
   laws of that State, but if the beneficial owner of the dividends is a resident
   of the other Contracting State, the tax so charged shall not exceed …… per
   cent of the gross amount of the dividends. This paragraph shall not affect
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    the taxation of the company in respect of the profits out of which the
    dividends are paid.
3. The term "dividends" as used in this Article means income from shares or
   other rights, not being debt-claims, participating in profits, as well as
   income from other corporate rights which is subjected to the same taxation
   treatment as income from shares by the laws of the State of which the
   company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial
   owner of the dividends, being a resident of a Contracting State, carries on
   business in the other Contracting State of which the company paying the
   dividends is a resident, through a permanent establishment situated therein,
   or performs in that other State independent personal services from a fixed
   base situated therein, and the holding in respect of which the dividends are
   paid is effectively connected with such permanent establishment or fixed
   base. In such case, the provisions of Article 7 or Article 14, as the case
   may be, shall apply.
5. Notwithstanding any other provisions of this Agreement where a company
   which is a resident of a Contracting State has a permanent establishment in
   the other Contracting State, the profits of the permanent establishment may
   be subjected to an additional tax in that other State in accordance with its
   law, but the additional tax so charged shall not exceed, .......... per cent of
   the amount of such profits after deducting therefrom income tax and other
   taxes on income imposed thereon in that other State.
6. The provision of paragraph 5 of this Article shall not affect the provision
   contained in any production sharing contract and relating to oil and gas
   sector concluded by the Government of Indonesia, its instrumentality, its
   relevant state oil and gas company or any other entity thereof with a person
   who is a resident of the other Contracting States.


                                        Article 11
                                        INTEREST
1. Interest arising in a Contracting State and paid to a resident of the other
   Contracting State may be taxed in that other State.
2. However, such interest may also be taxed in the Contracting State in which
   it arises and according to the laws of that State, but if the beneficial owner
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   of the interest is a resident of the other Contracting State, the tax so
   charged shall not exceed ….. per cent of the gross amount of the interest.
   The competent authorities of the Contracting States shall by mutual
   agreement settle the mode of application of this limitation.
3. Notwithstanding the provisions of paragraph 2, interest arising in a
   Contracting State and derived by the Government of the other Contracting
   State including local authorities thereof, a political subdivision, the Central
   Bank or any financial institution controlled by that Government, the capital
   of which is wholly owned by the Government of the other Contracting
   State, as may be agreed upon from time to time between the competent
   authorities of the Contracting States, shall be exempt from tax in the first-
   mentioned State.
4. The term "interest" as used in this Article means income from debt-claims
    of every kind, whether or not secured by mortgage, and whether or not
    carrying a right to participate in the debtor's profits, and in particular,
    income from government securities and income from bonds or debentures,
    including premiums and prizes attaching to such securities, bonds or
    debentures, as well as income assimilated to income from money lent
    under the taxation law of the States in which the income arises, including
    interest on deferred payment sales.
5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial
   owner of the interest, being a resident of a Contracting State, carries on
   business in the other Contracting State in which the interest arises, through
   a permanent establishment situated therein, or performs in that other State
   independent personal services from a fixed base situated therein, and the
   debt-claim in respect of which the interest is paid is effectively connected
   with a) such permanent establishment or fixed base, or with b) business
   activities referred to under c) of paragraph 1 of Article 7. In such case, the
   provisions of Article 7 or 14, as the case may be, shall apply.
6. Interest shall be deemed to arise in a Contracting State when the payer is
   that State itself, a political subdivision, a local authority or a resident of
   that State. Where, however, the person paying the interest, whether he is a
   resident of a Contracting State or not, has in a Contracting State a
   permanent establishment or a fixed base in connection with which the
   indebtedness on which the interest is paid was incurred, and such interest
   is borne by such permanent establishment or fixed base, then such interest
   shall be deemed to arise in the State in which the permanent establishment
   or fixed base is situated.
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7. Where by reason of a special relationship between the payer and the
   beneficial owner or between both of them and some other person, the
   amount of the interest, having regard to the debt-claim for which it is paid,
   exceeds the amount which would have been agreed upon by the payer and
   the beneficial owner in the absence of such relationship, the provisions of
   this Article shall apply only to the last-mentioned amount. In such case,
   the excess part of the payments shall remain taxable according to the laws
   of each Contracting State, due regard being had to the other provisions of
   this Agreement.
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                                    Article 12
                                 ROYALTIES
1. Royalties arising in a Contracting States and paid to a resident of the other
   Contracting State may be taxed in that other State.
2. However, such royalties may also be taxed in the Contracting State in
   which they arise and according to the laws of that State, but if the
   beneficial owner of the royalties is a resident of the other Contracting
   State, the tax so charged shall not exceed …… per cent of the gross
   amount of the royalties. The competent authorities of the Contracting
   States shall by mutual agreement settle the mode of application of this
   limitation.
3. The term "royalties" as used in this Article means payments, whether
   periodical or not, and in whatever form or name or nomenclature to the
   extent to which they are made as consideration for:
   (a) the use of, or the right to use, any copyright, patent, design or model,
       plan, secret formula or process, trademark or other like property or
       right; or
   (b) the use of, or the right to use, any industrial, commercial or scientific
       equipment; or
   (c) the supply of scientific, technical, industrial or commercial knowledge
       or information; or
   (d) the supply of any assistance that is ancillary and subsidiary to any such
       property or right as is mentioned in subparagraph (a), any such
       equipment as is mentioned in sub-paragraph (b) or any such knowledge
       or information as is mentioned in sub-paragraph (c); or
   (e) the use of, or the right to use:
       i.   motion picture films; or
       ii. films or video for use in connection with television; or
       iii. tapes for use in connection with radio broadcasting.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial
   owner of the royalties, being a resident of a Contracting State, carries on
   business in the other Contracting State in which the royalties arise, through
   a permanent establishment situated therein, or performs in that other State
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    independent personal services from a fixed base situated therein, and the
    right or property in respect of which the royalties are paid is effectively
    connected with a) such permanent establishment or fixed base, or with b)
    business activities referred to under c) of paragraph 1 of Article 7. In such
    case, the provisions of Article 7 or Article 14, as the case may be, shall
    apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is
   that State itself, a local authority or a resident of that State. Where,
   however, the person paying the royalties, whether he is a resident of a
   Contracting State or not, has in a Contracting State a permanent
   establishment or a fixed base in connection with which the liability to pay
   the royalties was incurred, and such royalties are borne by such permanent
   establishment or fixed base, then such royalties shall be deemed to arise in
   the State in which the permanent establishment or fixed base is situated.
6. Where, by reason of a special relationship between the payer and the
   beneficial owner or between both of them and some other person, the
   amount of the royalties, having regard to the use, right or information for
   which they are paid, exceeds the amount which would have been agreed
   upon by the payer and the beneficial owner in the absence of such
   relationship, the provisions of this Article shall apply only to the last-
   mentioned amount. In such case, the excess part of the payment shall
   remain taxable according to the laws of each Contracting State, due regard
   being had to the other provisions of this Agreement.


                                         Article 13
                                        CAPITAL GAINS
1. Gains derived by a resident of a Contracting State from the alienation of
   immovable property referred to in Article 6 and situated in the other
   Contracting State may be taxed in that other State.
2. Gains from the alienation of movable property forming part of the business
    property of a permanent establishment which an enterprise of a
    Contracting State has in the other Contracting State or of movable property
    pertaining to a fixed base available to a resident of a Contracting State in
    the other Contracting State for the purpose of performing independent
    personal services, including such gains from the alienation of such a
    permanent establishment (alone or with the whole enterprise) or of such
    fixed base, may be taxed in that other State.
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3. Gains derived by an enterprise of a Contracting State from the alienation of
   ships or aircraft operated in international traffic or movable property
   pertaining to the operation of such ships or aircraft shall be taxable only in
   that State.
4. Gains from the alienation of any property other than that referred to in the
   preceding paragraphs shall be taxable only in the Contracting State of
   which the alienator is a resident.


                                    Article l4
                  INDEPENDENT PERSONAL SERVICES
1. Income derived by a resident of a Contracting State in respect of
   professional services or other activities of an independent character shall
   be taxable only in that State unless he has a fixed base regularly available
   to him in the other Contracting State for the purpose of performing his
   activities or he is present in that other State for a period or periods
   exceeding in the aggregate ........ days within any twelve month period. If
   he has such a fixed base or remains in that other State for the aforesaid
   period or periods, the income may be taxed in that other State but only so
   much of it as is attributable to that fixed base or is derived in that other
   State during the aforesaid period or periods.
2. The term "professional services" includes especially independent
   scientific, literary, artistic, educational or teaching activities as well as the
   independent activities of physicians, engineers, lawyers, dentists,
   architects, and accountants


                                    Article 15
                    DEPENDENT PERSONAL SERVICES
1. Subject to the provisions of Articles l6, l8, l9, and 20, salaries, wages and
   other similar remuneration derived by a resident of a Contracting State in
   respect of an employment shall be taxable only in that State unless the
   employment is exercised in the other Contracting State. If the employment
   is so exercised, such remuneration as is derived therefrom may be taxed in
   that other State.
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2. Notwithstanding the provisions of paragraph 1, remuneration derived by a
   resident of a Contracting State in respect of an employment exercised in
   the other Contracting State shall be taxable only in the first-mention ed
   State, if:
    (a) the recipient is present in that other State for a period or periods not
        exceeding in the aggregate ...... days in any twelve-month period
        commencing or ending in the fiscal year concerned; and
    (b) the remuneration is paid by, or on behalf of, an employer who is not a
        resident of that other State; and
    (c) the remuneration is not borne by a permanent establishment or a fixed
        base which the employer has in the other State.
3. Notwithstanding the preceding provisions of this Article, remuneration
   derived in respect of an employment exercised aboard a ship or aircraft
   operated in international traffic by an enterprise of a Contracting State
   shall be taxable only in that State.
                                        Article l6
                                  DIRECTORS’ FEES
1. Directors' fees and other similar payments derived by a resident of a
   Contracting State in his capacity as a member of the board of directors or
   any other similar organ of a company which is a resident of the other
   Contracting State may be taxed in that other State.
2. The remuneration which a person to whom paragraph 1 applies derived
   from the company in respect of the discharge of day-to-day functions of a
   managerial or technical nature may be taxed in a accordance with the
   provisions of Article 15.


                                        Article 17
                            ARTISTES AND ATHLETES
1. Notwithstanding the provisions of Articles l4 and l5, income derived by a
   resident of a Contracting State as an entertainer, such as a theatre, motion
   picture, radio or television artiste, or a musician, or as an athlete, from his
   personal activities as such exercised in the other Contracting State, may be
   taxed in that other State.
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2. Where income in respect of personal activities exercised by an entertainer
   or an athlete in his capacity as such accrues not to the entertainer or athlete
   himself but to another person, that income may, notwithstanding the
   provisions of Articles 7, l4 and l5, be taxed in the Contracting State in
   which the activities of the entertainer or athlete are exercised.
3. Notwithstanding the provisions of paragraphs 1 and 2, income derived
   from activities referred to in paragraph l performed under a cultural
   agreement or arrangement between the Contracting States shall be exempt
   from tax in the Contracting State in which the activities are exercised if the
   visit to that State is wholly or substantially supported by funds of one or
   both of the Contracting States, a local authority or public institution
   thereof


                                    Article 18
                        PENSIONS AND ANNUITIES
1. Subject to the provisions of paragraphs 2 of Article l9, any pensions or
   other similar remuneration paid to a resident of one of the Contracting
   States from a source in the other Contracting State in consideration of past
   employment or services in that other Contracting State and any annuity
   paid to such a resident from such a source may be taxed in that other State.
2. The term "annuity" means a stated sum payable periodically at stated times
   during life or during a specified or ascertainable period of time under an
   obligation to make the payments in return for adequate and full
   consideration in money or money's worth.


                                    Article 19
                          GOVERNMENT SERVICE
1.(a) Salaries, wages and other similar remuneration, other than a pension,
      paid by a Contracting State, or a political subdivision, or a local authority
      thereof to an individual in respect of services rendered to that State or
      subdivision or authority shall be taxable only in that State.
 (b) However, such salaries, wages and other similar remuneration shall be
     taxable only in the other Contracting State if the services are rendered in
     that other State and the individual is a residen t of that State who:
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        i.) is a national of that State; or
        ii.) ii)did not become a resident of that State solely for the purpose of
             rendering the services.
2.(a) Any pension paid by, or out of funds created by, a Contracting State or a
      political subdivision or a local authority thereof to an individual in
      respect of services rendered to that State or subdivision or authority shall
      be taxable only in that State.
  (b) However, such pension shall be taxable only in the other Contracting
      State if the individual is a resident of, and a national of, that other State.
3. The provisions of Articles 15, 16, and 18 shall apply to salaries, wages and
   other similar remuneration and to pensions in respect of services rendered
   in connection with a business carried on by a Contracting State or a
   political subdivision or a local authority thereof.


                                        Article 20
                          TEACHERS AND RESEARCHERS
An individual who is immediately before visiting a Contracting State a
resident of the other Contracting State and who, at the invitation of the
Government of the first-mentioned Contracting State or of a University,
college, school, museum or other cultural institution in that first mentioned
Contracting State or under an official programme of cultural exchange, is
present in that Contracting State for a period not exceeding two consecutive
years solely for the purpose of teaching, giving lectures or carrying out
research at such institution shall be exempt from tax in that Contracting State
on his remuneration for such activity, provided that payment of such
remuneration is derived by him from outside that Contracting State.




                                        Article 21
                            STUDENTS AND TRAINEES
1. Payments which a student or business trainee who is or was immediately
   before visiting a Contracting State a resident of the other Contracting State
   and who is present in the first mentioned Contracting State solely for the
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   purpose of his education or training received for the purpose of his
   maintenance, education or training shall not be taxed in that Contracting
   State, provided that such payments arise from sources outside that
   Contracting State
2. In respect of grants, scholarships and remuneration from employment not
   covered by paragraph 1, a student or business trainee described in
   paragraph 1 shall, in addition, be entitled during such education or training
   to the same exemption, reliefs or reductions in respect of taxes available to
   residents of the Contracting State which he is visiting.


                                  Article 22
                              OTHER INCOME
Items of income of a resident of a Contracting State, wherever arising, not
dealt with on the foregoing Articles of this Agreement, other than income in
the form of lotteries, prizes shall be taxable in that State.


                                CHAPTER IV
                           SPECIAL PROVISIONS


                                  Article 23
        METHOD FOR ELIMINATION OF DOUBLE TAXATION
Where a resident of a Contracting State derives income from the other
Contracting State, the amount of tax on that income payable in that other
Contracting State in accordance with the provisions of this Agreement, may be
credited against the tax levied in the first-mentioned Contracting State
imposed on that resident. The amount of credit, however, shall not exceed the
amount of the tax on the first-mentioned Contracting State on that income
computed in accordance with its taxation laws and regulations.


                                  Article 24
                          NON-DISCRIMINATION
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1. Nationals of a Contracting State shall not be subjected in the other
   Contracting State to any taxation or any requirement connected therewith
   which is other or more burdensome than the taxation and connected
   requirements to which nationals of that other State in the same
   circumstances are or may be subjected.
2. The taxation on a permanent establishment which an enterprise of a
   Contracting State has in the other Contracting State shall not be less
   favourably levied in that other State than the taxation levied on enterprises
   of that other State carrying on the same activities. This provision shall not
   be construed as obliging a Contracting State to grant to residents of the
   other Contracting State any personal allowances, reliefs and reductions for
   taxation purposes on account of civil status or family responsibilities
   which it grants to its own residents.
3. Enterprises of a Contracting State, the capital of which is wholly or partly
   owned or controlled, directly or indirectly, by one or more residents of the
   other Contracting State, shall not be subjected in the first-mentioned State
   to any taxation or any requirement connected therewith which is other or
   more burdensome than the taxation and connected requirements to which
   other similar enterprises of the first-mentioned State are or may be
   subjected.
4. Except where the provisions of paragraph 1 of Article 9, paragraph 7 of
   Article 11, or paragraph 6 of Article 12 apply, interest, royalty and other
   disbursements paid by an enterprise of a Contracting State to a resident of
   the other Contracting State shall, for the purpose of determining the
   taxable profits of such enterprise, be deductible under the same conditions
   as if they had been paid to a resident of the first-mentioned State.
5. In this Article the term "taxation" means taxes which are the subject of this
   Agreement.


                                        Article 25
                     MUTUAL AGREEMENT PROCEDURE
1. Where a person considers that the actions of one or both of the Contracting
   States result or will result for him in taxation not in accordance with the
   provisions of this Agreement, he may, irrespective of the remedies
   provided by the domestic law of those States, present his case to the
   competent authority of the Contracting State of which he is a resident or, if
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    his case comes under paragraph 1 of Article 24, to that of the Contracting
    State of which he is a national. The case must be presented within two
    years from the first notification of the action resulting in taxation not in
    accordance with the provisions of the Agreement.
2. The competent authority shall endeavour, if the objection appears to it to
   be justified and if it is not itself able to arrive at a satisfactory solution, to
   resolve the case by mutual agreement with the competent authority of the
   other Contracting State, with a view to the avoidance of taxation which is
   not in accordance with this Agreement.
3. The competent authorities of the Contracting States shall endeavour to
   resolve by mutual agreement any difficulties or doubts arising as to the
   interpretation or application of the Agreement. They may also consult
   together for the elimination of double taxation in cases not provided for in
   the Agreement.
4. The competent authorities of the Contracting States may communicate
   with each other directly for the purpose of reaching an agreement in the
   sense of the preceding paragraphs. The competent authorities, through
   consultations, shall develop appropriate bilateral procedures, conditions,
   methods and techniques for the implementation of the mutual agreement
   procedure provided for in this Article.


                                     Article 26
                       EXCHANGE OF INFORMATION
1. The competent authorities of the Contracting States shall exchange such
   information as is necessary for carrying out the provisions of this
   Agreement or of the domestic laws of the Contracting States concerning
   taxes covered by the Agreement, insofar as the taxation thereunder is not
   contrary to this Agreement, in particular for the prevention of fraud or
   evasion of such taxes. The exchange of information is not restricted by
   Article 1. Any information received by a Contracting State shall be treated
   as secret in the same manner as information obtained under the domestic
   laws of that State. However, if the information is originally regarded as
   secret in the transmitting State it shall be disclosed only to persons or
   authorities (including courts and administrative bodies) involved in the
   assessment or collection of, the enforcement or prosecution in respect of,
   or the determination of appeals in relation to, the taxes which are the
   subject of the Agreement. Such persons or authorities shall use the
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    information only for such purposes but may disclose the information in
    public court proceedings, or in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed so as to impose
   on a Contracting State the obligation:
    (a) to carry out administrative measures at variance with the laws and
        administrative practice of that or of the other Contracting State;
    (b) to supply information which is not obtainable under the laws or in the
        normal course of the administration of that or of the other Contracting
        State;
    (c) to supply information which would disclose any trade, business,
        industrial, commercial or professional secret or trade process, or
        information, the disclosure of which would be contrary to public policy
        (ordre public).


                                         Article 27
 MEMBERS OF DIPLOMATIC MISSIONS AND CONSULAR POSTS
Nothing in this Agreement shall affect the fiscal privileges of members of
diplomatic missions or consular posts under the general rules of international
law or under the provisions of special agreements.




                                        CHAPTER V
                                 FINAL PROVISIONS


                                         Article 28
                               ENTRY INTO FORCE
This Agreement shall enter into force on the later of the dates on which the
respective Governments notify each other in writing through diplomatic
channels, that the formalities constitutionally required in their respective
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Contracting States for the entry into force of this Agreement have been
complied with. This Agreement shall have effect:
(a) in respect of tax withheld at the source to income derived on or after 1st of
    January in the year next following that in which the Agreement enters into
    force; and
(b) in respect of other taxes on income, for taxable years beginning on or after
    1st of January in the year next following that in which the Agreement
    enters into force.


                                   Article 29
                                TERMINATION
This Agreement shall remain in force until terminated by a Contracting State.
Either Contracting State may terminate the Agreement, through diplomatic
channels, by giving written notice of termination on or before the thirtieth of
June of any calendar year following after the period of five years from the year
in which the Agreement enters into force.
In such case, the Agreement shall cease to have effect:
(a) in respect of tax withheld at source to income derived on or after 1st of
    January in the year next following that in which the notice of termination
    is given;
(b) in respect of other taxes on income, for taxable years beginning on or after
    1st of January in the year next following that in which the notice of
    termination is given.
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4. Perbandingan Perjanjian Penghindaran Pajak Berganda antara Model
OECD (Organization For Economic Cooperation and Development), Model
UN (United Nations) dan Model Indonesia.
Pasal 1 tentang Orang yang tercakup dalam persetujuan (Persons covered)

                    UN                                    OECD

This convention shall apply to This convention shall apply to
persons who are residents of one or persons who are residents of one or
both of the constracting states.    both of the constracting states.

Terjemahan
Persetujuan ini berlaku terhadap orang-orang dan badan-badan yang
merupakan penduduk salah satu atau kedua negara yang terikat persetujuan.
Meskipun tertulis persons yang seakan hanya seseorang, namun jika seseorang
tersebut memiliki badan usaha maka juga terikat atas perjanjian ini.
Baik UN maupun OECD model, tidak ada perbedaan, sedangkan model
Indonesia, mengganti istilah convention dengan agreement. Istilah agreement
digunakan karena sesuai pengertian bahwa P3B bukanlah perjanjian namun
persetujuan. Kata persetujuan lebih mengikat dan dilandasi oleh kesepakatan
kedua belah pihak dan memiliki kedudukan yang setara dan tidak
memberatkan kedua belah pihak.
Pasal 2 tentang Pajak-pajak             yang tercakup dalam persetujuan (Taxes
Covered).

                    UN                                    OECD

1. This convention shall apply to 1). This convention shall apply to
   taxes on income and on capital         taxes on income and on capital
   imposed on behalf of a                 imposed on behalf of a
   constracting state or of its political constracting state or of its political
   subdivisions or local authorities,     subdivisions or local authorities,
   irrespective of the manner in          irrespective of the manner in
   which they are levied.                 which they are levied.
2. There shall be regarded as taxes 2). There shall be regarded as taxes
   on income and on capital all taxes   on income and on capital all taxes
   imposed on total income, on total    imposed on total income, on total
   capital, or on elements of income    capital, or on elements of income
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   or of capital, including taxes on        or of capital, including taxes on
   gains from the alienation of             gains from the alienation of
   movable or immovable property,           movable or immovable property,
   taxes on the total amounts of            taxes on the total amounts of
   wages or salaries paid by                wages or salaries paid by
   enterprises, as well as taxes on         enterprises, as well as taxes on
   capital appreciation.                    capital appreciation.
3. The existing taxes to which the 3). The existing taxes to which the
   convention shall apply are in       convention shall apply are in
   particular:                         particular:
   a.  (in State                  A):       a.   (in State                   A):
   ……………………..                               ……………………..
   b.  (In State                  B):       b.   (In  State                  B):
   ……………………..                               ……………………..
4. The convention shall aplly also to 4). The convention shall aplly also to
   any identical or substantially         any identical or substantially
   similar taxes which are imposed        similar taxes which are imposed
   after date of signature of the         after date of signature of the
   convention in addition to, or in       convention in addition to, or in
   place of, the existing taxes. The      place of, the existing taxes. The
   competent authorities of the           competent authorities of the
   Constracting State shall notify        Constracting State shall notify
   each other of any significant          each other of any significant
   changes made to their tax law.         changes that have been made in
                                          their taxation laws.



Terjemahan Pasal 2 Tax Treaty, UN model
1. Persetujuan ini berlaku terhadap pajak-pajak atas penghasilan yang dikenai
   oleh masing-masing negara atau bagian ketatanegaraan atau pemerintah
   daerahnya, tanpa memperhatikan cara pemungutan pajak-pajak tersebut.
2. Dianggap sebagai pajak-pajak atas penghasilan dan pajak kekayaan adalah
   semua pajak yang dikenakan atas seluruh penghasilan atau kekayaan, atau
   elemen-elemen dari penghasilan atau kekayaan, termasuk pajak atas
   keuntungan yang diperoleh dari pemindahtanganan harta bergerak atau
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    harta tidak bergerak dan pajak-pajak atas jumlah gaji atau upah yang
    dibayar oleh perusahaan, dan juga pajak atas kenaikan nilai kekayaan.
3. Persetujuan ini akan diterapkan pada pajak-pajak yang berlaku sekarang
   khususnya:
    a) di negara A: ………………….
    b) di negara B: ……………………….
4. Persetujuan ini berlaku pula terhadap setiap pajak yang serupa atau pada
   hakekatnya sama yang dikenakan pajak setelah tanggal penandatanganan
   persetujuan ini sebagai tambahan terhadap, atau sebagai pengganti dari,
   pajak-pajak yang ada dalam perjanjian ini. Pejabat-pejabat yang
   berwenang dari kedua negara akan saling memberitahukan satu sama lain
   mengenai setiap perubahan penting yang terjadi dalam perundang-
   undangan pajak masing-masing.
Penjelasan Pasal 2 Tax Treaty:
1. Pada ayat 1 menjelaskan bahwa pemungutan pajak dapat dilakukan oleh
   pemerintah pusat atau pemerintah daerah atau negara bagian.
2. Pada ayat 2 menjelaskan pengenaan pajak dikenakan atas penghasilan dan
   kekayaan termasuk unsur-unsur yang terkait. Undang-undang Pajak
   Penghasilan di negara Indonesia dalam pasal 4 ayat 1 telah mengenakan
   atas semua penghasilan dan kekayaan.
3. Pada ayat 4 menjelaskan bahwa isi perjanjian P3B disamping yang telah
   ditandatangani dalam persetujuan, bilamana terdapat tambahan, atau
   penggantinya. Pejabat yang memiliki kewenangan di kedua negara wajib
   memberitahukan perubahan yang terjadi.
Perbedaan UN, OECD, dan Indonesia Model:
1. Baik UN, OECD maupun Indonesia model, pada umumnya tidak ada
   perbedaan.
2. Model Indonesia mengganti istilah convention dengan agreement.
3. Model Indonesia pengenaan pajak hanya atas pajak penghasilan dan semua
   pajak yang dikenakan atas seluruh penghasilan, atau unsur dari
   penghasilan termasuk pajak atas keuntungan dari pemindahtanganan harta
   bergerak atau harta tidak bergerak.
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4. negara Indonesia memang tidak mengenakan pajak atas kekayaan, namun
   jika terdapat tambahan kekayaan neto lainnya sesuai pasal 4 ayat 1 huruf o
   Undang-undang PPh juga merupakan obyek pajak.
Pasal 3 tentang Istilah Umum (General Definitions)
1. For the purposes of this convention, unless the context otherwise requires:

                 UN                                      OECD

a) The term “person” includes an a) The term “person” includes an
   individual, a company and any    individual, a company and any
   other body of persons;           other body of persons;
b) The term “company” means any b) The term “company” means any
   body corporate or any entity that  body corporate or any entity that
   is treated as a body corporate for is treated as a body corporate for
   tax purposes;                      tax purposes;
                                         c) The term “enterprise” applies to
                                            the carrying on of any business.
c) The      term     “enterprise    of d) The term “enterprise of a
   Contracting State” and “enterprise     Contracting State” and “enterprise
   of the other contracting state”        of the other contracting state”
   mean respectively an enterprise        mean respectively an enterprise
   carried on by resident of a            carried on by resident of a
   constracting     state    and    an    constracting     state    and    an
   enterprise carried on by a resident    enterprise carried on by a resident
   of the other constracting state.       of the other constracting state.
d) The term “international traffic’ e) The term “international traffic’
   means any transport by ship or      means any transport by ship or
   aircraft operated by an enterprise  aircraft operated by an enterprise
   that has its place of effective     that has its place of effective
   management in a constracting        management in a constracting
   state, except when the ship or      state, except when the ship or
   aircraft is operated solely between aircraft is operated solely between
   place in the other constracting     place in the other constracting
   state                               state
e) The term “competent authority f) The term “competent authority
   means;                           means;
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    a.  (in State                       A):      a.  (in State                  A):
    ……………………..                                   ……………………..
    b.  (In State                       B):      b.  (In State                  B):
    ……………………..                                   ……………………..
f) The term “national”                        g) The term “national”
    (i) any individual prossessing the           i) any individual prossessing the
        nationality of a constracting                nationality of a constracting
        state                                        state
    (ii) Any legal person, partnership           ii) Any legal person, partnership
         or association deriving its                 or association deriving its
         status as such form the laws in             status as such form the laws in
         force in a constracting state.              force in a constracting state.
                                              h) The term “business” includes the
                                                 performance     of     profesional
                                                 services and of other activities of
                                                 an independent character.




Terjemahan Pasal 3 ayat 1 Tax Treaty UN model adalah sebagai berikut:
Untuk tujuan persetujuan ini, kecuali jika dari hubungan kalimatnya harus
diartikan lain, yang dimaksud dengan:
1. istilah “person” meliputi orang pribadi, perseroan dan setiap badan lainnya
   dari person;
2. istilah ”company” berarti setiap badan usaha atau setiap kesatuan yang
   terlibat dalam persetujuan sebagai sebuah badan usaha untuk tujuan
   perpajakan;
3. istilah ”perusahaan dari suatu negara pihak pada persetujuan dan
   perusahaan dari suatu pihak pada persetujuan lainnya” berarti suatu
   perusahaan yang dijalankan oleh penduduk suatu negara yang terlibat
   dalam persetujuan dan suatu perusahaan yang dijalankan oleh penduduk
   suatu negara lainnya yang terlibat dalam persetujuan;
4. istilah ”lalu lintas internasional” berarti setiap pengangkutan oleh kapal
   laut atau pesawat udara yang dioperasikan oleh perusahaan yang
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   menempatkan efektif manajemennya di suatu negara pihak pada
   persetujuan (domisili), kecuali jika kapal laut atau pesawat udara itu
   semata-mata dioperasikan antara tempat-tempat yang berada di negara
   pihak pada persetujuan lainnya;
5. Istilah pejabat yang berwenang berarti:
   a). di negara A: ………………….
   b). di negara B: ……………………….
6. Istilah warga negara berarti:
   a. Setiap individu yang memiliki kewarganegaraan dari salah satu negara
       yang terlibat pada persetujuan
   b. Setiap badan hukum, persekutuan atau asosiasi yang memperoleh
       statusnya karena undang-undang yang berlaku pada negara yang
       terlibat dalam persetujuan.
Penjelasan Pasal 3 ayat 1 Tax Treaty:
1. Setiap penduduk atau badan usaha yang dimiliki oleh penduduk yang
   negaranya terlibat dalam persetujuan penghindaran pajak berganda, secara
   otomatis berlaku pasal-pasal yang telah disepakati dalam perjanjian.
2. Perusahaan dalam persetujuan ini adalah semua jenis usaha, termasuk jasa
   profesional atau pekerjaan bebas.
Perbedaan UN, OECD dan Indonesia Model:
1. Baik UN, OECD maupun Indonesia model, pada umumnya tidak ada
   perbedaan.
2. Pada Pasal 3 ayat 1, Model Indonesia menambahkan istilah Indonesia,
   yaitu suatu wilayah teritorial dari Republik Indonesia sebagaimana
   ditentukan dalam hukumnya, dan bagian dari landasan kontimental dan
   laut yang berbatasan dengan Republik Indonesia yang mempunyai
   kedaulatan, hak kedaulatan atau jurisdiksi menurut hukum internasional.
3. Pada Pasal 3 ayat 1 huruf e, istilah lalu lintas internasional menurut model
   Indonesia adalah jasa angkutan oleh kapal atau pesawat udara yang
   dioperasikan oleh sebuah perusahaan yang di negara yang terikat
   persetujuan, kecuali jika kapal laut atau pesawat udara itu semata-mata
   dioperasikan antara tempat-tempat yang berada di negara pihak pada
   persetujuan lainnya.
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4. Sedangkan OECD Model, menambahkan istilah perusahaan dan istilah
   usaha, Istilah ”perusahaan” yang melakukan kegiatan dalam berbagai
   usaha. Sedangkan Istilah usaha Termasuk jasa-jasa profesional dan
   kegiatan lainnya dari suatu pekerjaan bebas.


                    UN                                  OECD

  2. As regard the application of the 2. As regard the application of the
    convention at any time by a           convention at any time by a
    constracting state, any term not      constracting state, any term not
    defined therein shall, unless the     defined therein shall, unless the
    context     otherwise       requires, context     otherwise       requires,
    havethe meaning that it has at that   havethe meaning that it has at that
    time under the law of that state for  time under the law of that state for
    the purpose of the taxes to which     the purpose of the taxes to which
    the convention applies, any           the convention applies, any
    meaning under the applicable tax      meaning under the applicable tax
    laws of that state prevailing over a  laws of that state prevailing over a
    meaning given to the term under       meaning given to the term under
    other laws of that state.             other laws of that state.




Terjemahan Pasal 3 ayat 2 Tax Treaty model adalah sebagai berikut:
Dalam penerapan persetujuan ini oleh suatu negara yang terlibat dalam
persetujuan, setiap istilah yang tidak dirumuskan, kecuali jika dari hubungan
kalimatnya harus diartikan lain, akan diartikan menurut perundang-undangan
pajak dari negara yang terlibat dalam persetujuan yang berlaku pada saat itu.
Dan bila istilah yang sama diberikan oleh undang-undang lain di negara
tersebut maka yang berlaku adalah arti yang ada di dalam undang-undang
perpajakan.
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Penjelasan Pasal 3 ayat 2 Tax Treaty
      Bilamana terdapat istilah yang tidak dirumuskan dalam perjanjian ini,
sehingga dapat diartikan lain, maka harus diartikan menurut Undang-undang
perpajakan di negara sumber penghasilan, bila istilahnya sama namun
mengandung arti yang berbeda antara Undang-undang perpajakan dengan
undang-undang lainnya, maka yang dipakai arti sesuai undang-undang
perpajakan.
Perbedaan UN, OECD dan Indonesia Model:
Baik UN, OECD maupun Indonesia model, pada ayat ini tidak ada perbedaan.
Pasal 4 tentang Resident (Penduduk)

                 UN                                       OECD

1. for the purposes of this                1. for the purposes of this
   convention, the term “resident of          convention, the term “resident of
   a contracting state” means any             a contracting state” means any
   person who, under the laws of that         person who, under the laws of
   state, is liable to tax therein by         that state, is liable to tax therein
   reason of his domicile, residence,         by reason of his domicile,
   place of incorporation, place of           residence,          place         of
   management or any other criterion          incorporation,         place      of
   of a similar nature, and also              management or any other
   includes that state and any                criterion of a similar nature, and
   political subdivision or local             also includes that state and any
   authority thereof. This term,              political subdivision or local
   however, does not include any              authority thereof. This term,
   person who is liable to tax in that        however, does not include any
   state in respect only of income            person who is liable to tax in that
   from sources in that state or              state in respect only of income
   capital situated therein.                  from sources in that state or
                                              capital situated therein.
2. where by reason of the provisions
   of paragraph 1 an individual is a       2. where by reason of the provisions
   resident of both contracting states,       of paragraph 1 an individual is a
   then his status shall be determined        resident of both contracting
   as follows:                                states, then his status shall be
                                              determined as follows:
   a) he shall be deemed to be a
       resident only of the state in           a) he shall be deemed to be a
Perpajakan Internasional di Indonesia                                         167

        which he has a permanent                resident only of the state in
        home available to him; if he            which he has a permanent
        has a permanent home                    home available to him; if he
        available to him in booth state,        has a permanent home
        he shall be deemed to be a              available to him in booth
        resident only of the state with         state, he shall be deemed to
        which his personal and                  be a resident only of the state
        economic relations are closer           with which his personal and
        (centre of vital interests);            economic relations are closer
                                                (centre of vital interests);
    b)if the state in which he has
        centre of vital interests cannot    b) if the state in which he has
        be determined, or if he has not        centre of vital interests cannot
        a permanent home available to          be determined, or if he has
        him in either state, he shall be       not a permanent home
        deemed to be a resident only           available to him in either
        of the state in which he has an        state, he shall be deemed to
        habitual abode;                        be a resident only of the state
                                               in which he has an habitual
    c) in he has an habitual abode in
                                               abode;
         both state or in neither of
         them, he shall be deemed to        c) in he has an habitual abode in
         be a resident only of the state       both state or in neither of
         of which he is a national;            them, he shall be deemed to
                                               be a resident only of the state
    d)if he is a national of booth states
                                               of which he is a national;
        or of neither of them, the
        competent authorities of the        d) if he is a national of booth
        contracting states shall the           states or of neither of them,
        question by mutual agreement.          the competent authorities of
                                               the contracting states shall the
3. Where by reason of provisions of
                                               question       by       mutual
   paragraph 1 a person other than an
                                               agreement.
   individual is a resident of both
   contracting states, then it shall be     3. Where by reason of provisions of
   deemed to be a resident only of             paragraph 1 a person other than
   the state in which its place of             an individual is a resident of both
   effective management is situated.           contracting states, then it shall be
                                               deemed to be a resident only of
                                               the state in which its place of
                                               effective management is situated.
168                                                BAB 5: Perbandingan Tax Treaty
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Terjemahan Pasal 4 ayat 1 Tax Treaty model adalah sebagai berikut:
     Untuk kepentingan persetujuan ini istilah “penduduk dari negara yang
mengadakan persetujuan” berarti setiap orang atau badan yang, menurut
perundang-undangan negara tersebut, dapat dikenai pajak di negara itu
berdasarkan domisilinya, tempat kediamannya, tempat kedudukan
manajemennya atau dasar lainnya yang sifatnya serupa.
Terjemahan Pasal 4 ayat 2 Tax Treaty model adalah sebagai berikut:
     Jika berdasarkan ketentuan-ketentuan pada ayat 1 seseorang menjadi
penduduk di kedua negara, statusnya ditentukan sebagai berikut:
a) ia akan dianggap sebagai penduduk negara dimana ia mempunyai tempat
   tinggal tetap yang tersedia baginya; apabila ia mempunyai tempat tinggal
   tetap yang tersedia di kedua negara, ia akan dianggap sebagai penduduk
   negara dimana terdapat hubungan-hubungan pribadi dan ekonomi yang
   lebih erat (pusat kepentingan-kepentingan pokok);
b) jika negara dimana pusat kepentingan-kepentingan pokoknya tidak dapat
   ditentukan, atau jika ia tidak mempunyai tempat tinggal tetap yang tersedia
   baginya di salah satu negara, ia akan dianggap sebagai penduduk negara
   dimana ia biasanya berada;
c) jika ia mempunyai tempat yang biasanya ditinggali di kedua negara atau
   sama sekali tidak mempunyainya di kedua negara, ia kan dianggap sebagai
   penduduk negara dimana ia menjadi warga negara;
d) jika ia menjadi warga negara di kedua negara atau bukan warga negara dari
   kedua negara tersebut, pejabat-pejabat yang berwenang dari kedua negara
   akan menyelesaikan masalah tersebut berdasarkan persetujuan bersama;
Terjemahan Pasal 4 ayat 3 Tax Treaty model adalah sebagai berikut:
     Apabila berdasarkan ketentuan pada pasal 4 ayat 1, suatu badan
mempunyai tempat kedudukan di kedua negara, ia akan dianggap sebagai
penduduk dimana kedudukan dari manajemen yang sebenarnya berada.
Penjelasan Pasal 4 ayat 1 Tax Treaty adalah sebagai berikut:
      Dalam Pasal 4 ayat 1, bahwa penghasilan dikenakan berdasarkan azas
domisili, hal ini mengingat adanya negara yang memberikan sumber
penghasilan juga mengenakan pajak dan negara domisili juga mengenakan
pajak oleh karena itu terdapat kalimat dapat, karena kedua negara yang terlibat
dalam perjanjian mengenakan pajak.
Perpajakan Internasional di Indonesia                                    169

     Untuk menghindari pemajakan ganda, maka negara sumber memotong
pajak dan diperhitungkan kembali penghasilan dan pajak yang dibayar
dinegara domisili.
Penjelasan Pasal 4 ayat 2 Tax Treaty adalah sebagai berikut:
      Seseorang yang memiliki Penduduk di kedua negara, dalam rangka
perpajakan ditentukan sebagai berikut:
1) hubungan pribadi dan ekonomi yang paling kuat ada di negara mana;
2) dimana penduduk itu biasanya berada;
3) warga negara (kewarganegaraan);
4) jika ke-3 hal tersebut diatas tidak bisa ditangani, maka ditentukan pejabat
   yang berwenang dari kedua negara dengan persetujuan bersama.
Penjelasan Pasal 4 ayat 3 Tax Treaty adalah sebagai berikut:
     Badan hukum yang memiliki Penduduk di kedua negara, dalam
penentuan pemajakannya Tergantung manajemen perusahaan berada di
negara mana.
Perbedaan UN, OECD dan Indonesia Model:
1. Model UN, menambah kalimat place of incorporation, yaitu tempat
   perusahaannya. Sedangkan untuk Pasal 4 dan ayat lainnya antara model
   UN dan OECD tidak ada perubahan.
2. Model Indonesia mengganti istilah convention dengan agreement.
3. Model Indonsia tidak menggunakan Pasal 4 ayat 2 huruf d.




Pasal 5 Permanent Establishment (Bentuk Usaha Tetap)

                    UN                                 OECD

1. For the purposes of this 1. For the purposes of this
   convention, the term “permanent convention, the term “permanent
   establishment” means a fixed    establishment” means a fixed
   place of business through which place of business through which
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   the business of an enterprise is         the business of an enterprise is
   wholly or partly carried on.             wholly or partly carried on.


2. The          term         “permanent 2. The           term      “permanent
   establishment” includes especially:       establishment”           includes
                                             especially:
   a) a place of management;
                                             a) a place of management;
   b) a branch;
                                             b) a branch;
   c) an office;
                                             c) an office;
   d) a factory;
                                             d) a factory;
   e) a workshop, and
                                             e) a workshop, and
   f) a mine, an oil or gas well, a
        quarry or any other place of         f) a mine, an oil or gas well, a
        extraction of natural resources.          quarry or any other place of
                                                  extraction    of      natural
                                                  resources.
3. The         term        “permanent
                                         3. A building site or conduction or
   establishment”                   also
                                            installation project constitutes a
   encompasses:
                                            permanent establishment only if it
   a). A building site or conduction,       lasts more than twelve months.
   assembly or installation project or
   supervisory         activities     in
   connection therewith, but only if
   such site, project or activities
   lasts more than six months.
   b). The furnishing of services,
   including consultancy services,
   by an enterprise through
   employees or other personnel
   engaged by the enterprise for
   such purpose, but only if
   activities of that nature continue
   (for the same or a connected
   project) within a constracting
   state for a period or periods
   aggregating more than six
Perpajakan Internasional di Indonesia                                         171

    months within any twelve month
    period.

                                           4. Notwithstanding the preceding
4. Notwithstanding the preceding              provisions of this article, the term
   provisions of this article, the term       ”permanent establishment” shall
   ”permanent establishment” shall            be deemed not to include:
   be deemed not to include:
                                             a) the use of facilities solely for
   a) the use of facilities solely for the       the purpose of storage, display
        purpose of storage, display or           or delivery of goods or
        delivery     of      goods      or       merchandise belonging to the
        merchandise belonging to the             enterprise;
        enterprise;
                                             b) the maintenance of a stock of
   b)the maintenance of a stock of               goods       or      merchandise
        goods       or       merchandise         belonging to the enterprise
        belonging to the enterprise              solely for the purpose of
        solely for the purpose of                storage, display or delivery;
        storage, or display.
                                             c) the maintenance of a stock of
   c) the maintenance of a stock of              goods       or      merchandise
        goods       or       merchandise         belonging to the enterprise
        belonging to the enterprise              solely     for    purpose       of
        solely     for     purpose      of       processing       by       another
        processing        by      another        enterprise;
        enterprise;
                                             d) the maintenance of a fixed
   d)the maintenance of a fixed place            place of business solely for the
        of business solely for the               purpose of purchasing goods or
        purpose of purchasing goods              merchandise or of collecting
        or merchandise or of collecting          information, for the enterprise;
        information, for the enterprise;
    e) the maintenance of a fixed place
         of business solely for the          e) the maintenance of a fixed
         purpose of carrying on, for the         place of business solely for the
         enterprise, any other activity of       purpose of carrying on, for the
         a preparatory or auxiliary              enterprise, any other activity of
         character;                              a preparatory or auxiliary
                                                 character;
    f) the maintenance of a fixed place
         of business solely for any          f) the maintenance of a fixed
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      combination      of     activities          place of business solely for any
      mentioned in subparagraphs a)               combination      of     activities
      to e), provided that the overall            mentioned in subparagraphs a)
      activity of the fixed place of              to e), provided that the overall
      business resulting from this                activity of the fixed place of
      combination is of a preparatory             business resulting from this
      or auxiliary character.                     combination is of a preparatory
                                                  or auxiliary character.

 5. Notwithstanding the provisions
     of paragraphs 1 and 2, where a
     person—other than an agent of 5. Notwithstanding the provisions of
     an independent status to whom       paragraphs 1 and 2, where a
     paragraph 7 applies—is acting       person—other than an agent of an
     on behalf of an enterprise of the   independent status to whom
     other constracting state, that      paragraph 6 applies—is acting on
     enterprise shall be deemed to       behalf of an enterprise and has,
     have a permanent establishment      and habitually exercises, in a
     in     the      first   mentioned   constracting state an authority to
     constracting state, that enterprise conclude contracts in the name of
     shall be deemed to have a           the enterprise, that enterprise
     permanent establishment in the      shall be deemed to have a
     first mentioned constracting state  permanent establishment in that
     in respect of any activities which  state in respect of any activities
     that person undertakes for the      which that person undertakes for
     enterprise, if such a person:       the     enterprise,   unless   the
                                         activities of such person are
   a) has, and habitually exercises, in
                                         limited to those mentioned in
       a constracting        state an
                                         paragraph 4 which, if exercised
       authority to conclude contracts
                                         through a fixed place of business,
       in the name of the enterprise,
                                         would not make this fixed place
       that enterprise shall be deemed
                                         of     business     a   permanent
       to     have       a   permanent
                                         establishment        under     the
       establishment in that state in
                                         provisions of that paragraph.
       respect of any activities which
       that person undertakes for the
       enterprise, unless the activities
       of such person are limited to
       those mentioned in paragraph
       4 which, if exercised through a
Perpajakan Internasional di Indonesia                                   173

        fixed place of business, would
        not make this fixed place of
        business       a      permanent
        establishment      under    the
        provisions of that paragraph or
     b)Has No Such authority, but
        habitually maintains in the first
        mentioned state a stock of
        goods or merchandise from
        which he regularly delivers
        goods or merchandise on
        behalf of the enterprise.


6. Notwithstanding the preceding
   prvisions of this article, an
   insurance, be deemed to have a
   permanent establishment in the
   other constracting state if it
   collects   premiums     in   the
   territory of that other state or
   insures risk situated there in
   through a person other than an
   agent of an independent status
   to whom paragraph 7 applies.


7.    An enterprise of a constracting
     state shall not be deemed to have a
     permanent establishment in the
     other contracting state merely 6. An enterprise shall not be deemed
     because it carries on business in    to      have     a      permanent
     that state through a broker, general establishment in a contracting
     commission agent or any other        state merely because it carries on
     agent of an independent status,      business in that state through a
     provided such persons are acting     broker, general commission agent
     in the ordinary course of their      or any other agent of an
     business.                            independent status, provided such
                                          persons are acting in the ordinary
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                                          course of their business.
   However, when the activities of
   such an agent are devoted
   wholly or almost wholly on
   behalf of that enterprise, and
   conditions are made or imposed
   between that enterprise and that
   agent in their commercial and
   financial relations which differ
   from those which would have
   been made between independent
   enterprise, he will not be
   considered an agent of an
   independent status within the
   meaning of this paragraph.


8. The fact that a company which is a
    resident of a contracting state
    controls or is controlled by a 7. The fact that a company which is
    company which is a resident of the a resident of a contracting state
    other contracting state, or which  controls or is controlled by a
    carries on business in that other  company which is a resident of
    state    (whether      through   a the other contracting state, or
    permanent      establishment    or which carries on business in that
    otherwise), shall not of itself    other state (whether through a
    constitute either company a        permanent     establishment    or
    permanent establishment of the     otherwise), shall not of itself
    other.                             constitute either company a
                                       permanent establishment of the
                                       other.




Terjemahan Pasal 5 Tax Treaty UN model adalah sebagai berikut:
1. Untuk tujuan perjanjian ini, istilah Bentuk Usaha Tetap, berarti suatu
   tempat usaha tertentu dimana seluruh atau sebagian usaha suatu
   perusahaan dijalankan.
Perpajakan Internasional di Indonesia                                   175

2. Istilah " Bentuk Usaha Tetap" terutama meliputi:
   a. suatu tempat kedudukan manajemen;
   b. suatu cabang;
   c. suatu kantor;
   d. suatu pabrik;
   e. suatu tempat kerja;
   f. suatu pertambangan, suatu sumur minyak atau gas, suatu tempat
      penggalian atau tempat lainnya untuk pengambilan sumber kekayaan
      alam.
3. Istilah "pendirian tetap" juga mencakup:
    a) bangunan, konstruksi, proyek perakitan atau instalasi atau kegiatan
       pengawasan yang ada hubungannya dengan proyek tersebut, asalkan
       bangunan dan konstruksi serta kegiatan pengawasannya berlangsung
       selama lebih 6 bulan;
    b) pemberian Jasa, termasuk jasa konsultan yang diberikan oleh suatu
       perusahaan melalui karyawannya atau orang lain yang dipekerjakan
       oleh perusahaan untuk keperluan tersebut, sepanjang kegiatan itu
       berlangsung untuk proyek yang sama, atau yang berkaitan, di negara
       tersebut selama lebih dari 6 bulan dalam kurun waktu dua belas bulan.
4. Istilah "pendirian tetap" tidak dianggap termasuk:
    a) penggunaan fasilitas-fasilitas semata-mata dengan maksud untuk
       menyimpan atau memamerkan barang-barang atau barang dagangan
       milik perusahaan;
    b) pengurusan suatu persediaan barang-barang atau barang dagangan
       milik perusahaan semata-mata dengan maksud untuk disimpan atau
       dipamerkan;
    c) pengurusan suatu persediaan barang-barang atau barang dagangan
       milik perusahaan semata-mata dengan maksud untuk diolah oleh
       perusahaan lain;
    d) pengurusan suatu tempat tertentu semata-mata dengan maksud untuk
       pembelian barang-barang atau barang dagangan atau untuk
       mengumpulkan keterangan bagi keperluan perusahaan;
    e) pengurusan suatu tempat tertentu semata-mata dengan maksud untuk
       kegiatan-kegiatan yang bersifat persiapan atau penunjang bagi
       perusahaan;
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   f) pengurusan suatu tempat usaha tertentu semata-mata dengan maksud
      untuk setiap kegiatan-kegiatan gabungan dari yang disebut dalam sub-
      ayat (a) sampai (e), asal saja keseluruhan kegiatan di tempat usaha
      tertentu itu bersifat persiapan atau penunjang.
5. Menyimpang dari ketentuan-ketentuan yang diatur dalam pasal ayat 1 dan
   2, adalah Orang atau badan disuatu negara (kecuali agen yang berdiri
   sendiri, dimana ketentuan ayat 7 berlaku) yang bertindak untuk
   kepentingan suatu perusahaan dari negara lain, maka perusahaan itu akan
   dianggap memiliki pendirian tetap di negara itu sehubungan dengan
   kegiatan-kegiatan yang dilakukan untuk perusahaan tersebut, apabila:
   a. orang atau badan untuk memiliki kuasa untuk menandatangani kontrak
      atas nama perusahaan tersebut, kecuali bila kegiatan-kegiatan yang
      dilakukan terbatas pada yang disebut dalam ayat 4, yang meskipun
      dilakukan melalui suatu tempat usaha tetap, tempat tersebut bukan
      merupakan BUT sesuai dengan ketentuan tersebut; atau
   b. tidak memiliki kuasa seperti itu, tetapi ia mempunyai kebiasaan
      menyimpan persediaan barang-barang atau barang dagangan
      kepunyaan dan secara teratur menyerahkan barang-barang tersebut atas
      nama perusahaan yang diwakilinya.
6. Menyimpang dari ketentuan-ketentuan yang diatur dalam pasal ini, suatu
   perusahaan asuransi di salah satu negara pada persetujuan, kecuali yang
   berkenaan dengan reasuransi, akan dianggap mempunyai BUT di negara
   lainnya apabila perusahaan tersebut memungut premi di negara domisili
   atau menanggung resiko yang terjadi di negara itu melalui seorang
   pegawai atau perwakilan yang bukan merupakan agen yang berdiri sendiri
   dalam arti menurut ayat 7.
7. Sebuah perusahaan dari satu negara pihak pada persetujuan tidak akan
   dianggap mempunyai suatu BUT di negara pihak pada persetujuan lainnya
   semata-mata karena perusahaan itu menjalankan usaha di negara lain
   tersebut melalui makelar, komisioner umum atau agen lainnya yang berdiri
   sendiri, sepanjang mereka bertindak dalam rangka usahanya yang lazim.
   Walaupun demikian, bilamana kegiatan agen seluruhnya atau hampir
   seluruhnya dilakukan atas nama perusahaan itu, ia tidak akan dianggap
   sebagai agen yang berdiri sendiri dalam pengertian ayat ini.
8. Jika sebuah perusahaan yang merupakan penduduk salah satu negara pada
   pihak persetujuan menguasai sebuah perusahaan atau dikuasai oleh suatu
   perusahaan penduduk negara lainnya pihak pada persetujuan, atau
Perpajakan Internasional di Indonesia                                   177

    menjalankan usaha di negara lainnya itu baik melalui suatu Bentuk Usaha
    Tetap ataupun dengan cara lain, hal itu tidak dengan sendirinya akan
    berakibat bahwa salah satu dari perusahaan itu merupakan Bentuk Usaha
    Tetap dari yang lainnya.
Penjelasan:
1. Pasal 5 ayat 1 Tax Treaty model adalah sebagai berikut:
    Dengan demikian BUT memiliki karakteristik sebagai berikut: yaitu
    adanya tempat usaha berupa gedung atau pabrik dll., tempatnya bersifat
    tetap dan dalam menjalankan usahanya melalui tempat yang tetap tersebut.
2. Pasal 5 ayat 2 dan 3 Tax Treaty model adalah sebagai berikut:
    BUT merupakan cabang perusahaan, atau tempat kedudukan manajemen,
    kantor, pabrik, tempat kerja atau suatu hak penambangan dan kekayaan
    alam lainnya. Dalam pengertian ini juga termasuk proyek pembuatan
    gedung atau konstruksi yang dilakukan dan melewati tes waktu yang
    ditentukan dalam Undang-undang di negara domisili, di Indonesia diatur
    dalam Pasal 2 ayat 5 bahwa untuk dianggap BUT, apabila mereka
    melakukan kegiatan di Indonesia lebih dari 183 hari dalam jangka waktu
    12 bulan, sedangkan untuk pemberian jasa, waktu tes yang diberikan untuk
    menjadi BUT apabila jasa yang diberikan lebih dari 60 hari dalam jangka
    waktu 12 bulan.
3. Pasal 5 ayat 4 Tax Treaty model adalah sebagai berikut:
    Penggunaan fasilitas-fasilitas semata-mata dengan maksud untuk
    menyimpan atau memamerkan barang-barang atau barang dagangan milik
    perusahaan, atau untuk diolah oleh perusahaan lain, atau untuk kegiatan
    yang bersifat persiapan atau penunjang tidak dianggap BUT, karena
    Subjek Pajak tersebut belum melakukan kegiatan usaha sebagaimana
    dimaksud dalam Pasal 2 ayat 5 UU PPh.
    Perusahaan yang menjalankan kegiatan persiapan atau penunjang tentu
    belum memiliki hasil atau keuntungan di negara domisili, oleh karena itu
    wajar sekali jika belum dianggap sebagai BUT, untuk dapat dianggap
    sebagai subjek pajak kalau mereka telah mendirikan usaha dan berniat
    memperoleh penghasilan dari negara sumber.
4. Penjelasan Pasal 5 ayat 5 Tax Treaty model adalah sebagai berikut:
    Orang atau Badan yang bertindak atas nama perusahaan dari negara lain
    dapat dianggap sebagai BUT, hal ini dapat dibuktikan dengan surat kuasa
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   untuk menandatangani kontrak atau tanpa surat kuasa namun dapat
   menyerahkan barang-barang dari perusahaan yang diwakilinya. Namun
   jika hanya menyimpan atau memamerkan barang-barang atau barang
   dagangan milik perusahaan, atau untuk diolah oleh perusahaan lain, atau
   untuk kegiatan yang bersifat persiapan atau penunjang tidak dianggap
   BUT termasuk jika menjadi agen yang berdiri sendiri tanpa ada pengaruh
   dari perusahaan pusat.
5. Penjelasan Pasal 5 ayat 6 Tax Treaty model adalah sebagai berikut:
   Untuk dikenakan pajak atas laba BUT, maka perusahaan asuransi tersebut
   harus memenuhi sebagai berikut:
   a. Bukan agen yang berdiri bebas (independent), agen bebas tidak
       dikenakan pajak pada negara sumber, karena hanya bersifat promosi
       atau dalam rangka pemasaran.
   b. Ada karyawan tetap di negara sumber penghasilan.
   c. Memungut Premi di negara sumber penghasilan.
   d. Menanggung resiko tebusan asuransi di negara sumber penghasilan
6. Penjelasan Pasal 5 ayat 7 Tax Treaty model adalah sebagai berikut:
   Untuk agen yang berdiri bebas yang semata-mata menjadi makelar atau
   komisioner atau agen lainnya, tidak dianggap BUT, namun bila mereka
   sebagai agen yang menjualkan produk satu perusahaan saja, maka dapat
   dianggap sebagai BUT.
7. Penjelasan Pasal 5 ayat 8 Tax Treaty model adalah sebagai berikut:
   Perusahaan yang memiliki anak perusahaan dinegara lainnya, tidak dapat
   dianggap sebagai BUT, jika usahanya tidak ada hubungan efektif dan
   sejenis dengan usaha di luar negeri, atau perusahaan tersebut dapat
   menandatangani kontrak atas nama induk perusahaannya. Anak
   perusahaan yang dimaksud bukan cabang perusahaan, namun memiliki
   perusahaan yang berbeda namanya dengan induk perusahaan, sehingga
   harus ada pemisahan kekayaan atas uasaha tersebut (business entity).
Perbedaan UN, OECD dan Indonesia Model:
1. Dalam Pasal 5 ayat 1, Model Indonesia menggunakan istilah agreement
   sedangkan UN dan OECD Model menggunakan istilah convention.
Perpajakan Internasional di Indonesia                                  179

2. Dalam Pasal 5 ayat 2, Model Indonesia menambahkan bahwa BUT
   termasuk gudang atau gerai penjualan dan sebuah pertanian atau
   perkebunan, serta tempat pengeboran minyak atau kapal kerja yang
   digunakan untuk ekplorasi dan eksploitasi sumber kekayaan alam.
3. Dalam Pasal 5 ayat 3 Tax Treaty, OECD hanya menjelaskan bahwa sebuah
   Bangunan, konstruksi, atau proyek instalasi dianggap BUT kalau
   kegiatannya berlangsung selama lebih dari 12 bulan, sedangkan UN Model
   6 bulan, dan Indonesia Model menambahkan atau aktivitas berlanjut
   selama periode lebih dari ....... bulan.
4. Dalam Pasal 4, Model Indonesua menambah pengecualian BUT adalah
   pengurusan suatu tempat tertentu dari suatu usaha semata-mata dengan
   maksud untuk tujuan iklan atau penyedia informasi.
5. Dalam Pasal 5 Model OECD hanya menjelaskan bahwa dapat juga
   dianggap memiliki BUT di sebuah negara apabila memiliki kuasa untuk
   menandatangani kontrak atas nama perusahaan tersebut, kecuali jika
   kegiatannya semata-mata sebagaimana disebutkan dalam Pasal 5 ayat 4.
6. Model Indonesia menambahkan dalam Pasal 5 ayat 4, bahwa juga
   dianggap BUT apabila membuat atau melakukan proses barang-barang
   perusahaan atau barang persediaan untuk perusahaan induk di suatu negara
   lain.
7. Dalam Pasal 5 ayat 6, Model EOCD tidak mengatur tentang perusahaan
   asuransi yang melakukan usaha di suatu negara lain.
8. Dalam Pasal 5 ayat 7 model OECD tidak mengatur adanya agen yang
   semata-mata menjalankan atas nama perusahaannya saja atau tidak, yang
   penting jika usahanya semata-mata sebagai agen maka tidak dianggap
   sebagai BUT, sedangkan model UN maupun Indonesia menambahkan, jika
   kegiatan agen seluruhnya atau hampir seluruhnya dilakukan atas nama
   perusahaan itu, ia dianggap sebagai BUT, karena bukan dianggap sebagai
   agen yang berdiri sendiri.
9. Ayat lainnya tidak ada perbedaan antara UN, OECD dan Indonesia Model.
Pasal 6 Income From Immovable Property (Pendapatan dari harta tidak
bergerak)

                    UN                               OECD

1. Income derived by resident of a 1. Income derived by resident of a
180                                                  BAB 5: Perbandingan Tax Treaty
                                          dalam Model OECD, UN, dan Model Indonesia

   contracting state from immovable           contracting state from immovable
   property (including income from            property (including income from
   agriculture or forestry) situated in       agriculture or forestry) situated in
   the other contracting state may be         the other contracting state may be
   taxed in that other state.                 taxed in that other state.
2. the term “immovable property” 2. the term “immovable property”
   shall have the meaning which it      shall have the meaning which it
   has under the law of the             has under the law of the
   contracting state in which the       contracting state in which the
   property, livestock and equipment    property, livestock and equipment
   used in agriculture and forestry,    used in agriculture and forestry,
   rights to which the provisions of    rights to which the provisions of
   general law respecting landed        general law respecting landed
   property apply, usufruct of          property apply, usufruct of
   immovable property and rights to     immovable property and rights to
   variable or fixed payments as        variable or fixed payments as
   consideration for the working of,    consideration for the working of,
   or the right to work, mineral        or the right to work, mineral
   deposits, sources and other natural  deposits, sources and other natural
   resources; ships, boats and aircraft resources; ships, boats and aircraft
   shall not be regarded as             shall not be regarded as
   immovable property.                  immovable property.
3. The provisions of paragraph 1 3. The provisions of paragraph 1
   shall apply to income derived        shall apply to income derived
   from the direst use, letting, or use from the direst use, letting, or use
   in any other form of immovable       in any other form of immovable
   property.                            property.
4. The provisions of paragraphs 1 and 4. The provisions of paragraphs 1
    3 shall also apply to the income     and 3 shall also apply to the
    from immovable property of an        income from immovable property
    enterprise and to income from        of an enterprise.
    immovable property used for
    the performance of independent
    personal services.




Terjemahan Pasal 6 Tax Treaty UN model adalah sebagai berikut:
Perpajakan Internasional di Indonesia                                    181

1. Penghasilan yang diperoleh seorang penduduk dari suatu negara yang
   berasal dari harta tak gerak dapat dikenakan pajak di negara dimana harta
   itu berada.
2. Istilah "harta tak gerak" akan mempunyai arti sesuai dengan perundang-
   undangan Negara Pihak pada persetujuan dimana harta yang bersangkutan
   berada. Istilah tersebut meliputi juga benda-benda ikutan dari harta tak
   gerak, ternak dan peralatan yang dipergunakan dalam usaha pertanian dan
   perhutanan, hak-hak terhadap mana berlaku ketentuan-ketentuan dalam
   hukum umum mengenai pemilikan atas lahan, hak memungut hasil atas
   harta tak gerak, serta hak terhadap macam-macam pembayaran-
   pembayaran atau pembayaran-pembayaran yang ditetapkan sebagai alasan
   atau pekerjaan atau hak mengerjakan penggalian-penggalian tambang,
   sumber-sumber dan sumber-sumber daya alam lainnya; kapal-kapal,
   perahu-perahu dan pesawat udara tidak akan dianggap sebagai harta tak
   gerak.
3. Ketentuan-ketentuan pada ayat 1 akan berlaku juga terhadap penghasilan
   yang diperoleh dari penggunaan secara langsung, dari penyewaan, atau
   setiap bentuk penggunaan lainnya dari harta tak gerak.
4. Ketentuan-ketentuan dalam ayat-ayat 1 dan 3 berlaku juga terhadap
   penghasilan dari harta tak gerak suatu perusahaan dan terhadap
   penghasilan dari harta tak gerak yang digunakan untuk pelaksanaan jasa-
   jasa profesi.
Penjelasan Pasal 6 Tax Treaty model adalah sebagai berikut:
1. Penghasilan dari harta tak gerak pada umumnya dikenakan di negara harta
   itu berada, termasuk penggunaan secara langsung misal disewakan, atau
   untuk pelaksanaan jasa profesi, atau hak-hak yang diberikan atas
   penggunaan harta tersebut.
2. Dinegara Indonesia, untuk pengenaan pajak harta tak gerak berupa tanah
   dan bangunan dikenakan pajak 5% dari nilai tertinggi antara Nilai Jual
   Objek Pajak (NJOP) dibanding harga jual. Sedangkan untuk harta lainnya
   bila dijual, maka akan dikenakan pajak di PPh Badannya atau di BUT-nya.
Perbedaan UN, OECD dan Indonesia Model:
Model UN dan Indonesia dalam pasal 6 ayat 4 menambahkan kalimat untuk
dikenakan pajak atas harta tidak bergerak juga terhadap penghasilan dari harta
tak gerak yang digunakan untuk pelaksanaan jasa-jasa profesi. Untuk ayat
lainnya dalam pasal 6 model UN, OECD dan Indonesia tidak ada perbedaan.
182                                                   BAB 5: Perbandingan Tax Treaty
                                           dalam Model OECD, UN, dan Model Indonesia

Pasal 7 Business Profits (Laba Usaha)

                 UN                                         OECD

1. The profits of an enterprise of a 1. The profits of an enterprise of a
   contracting state shall be taxable   contracting state shall be taxable
   only in that state unless the        only in that state unless the
   enterprise carries on business in    enterprise carries on business in
   the other contracting state through  the other contracting state through
   a      permanent       establishment a permanent establishment situated
   situated therein. if the enterprise  therein.if the enterprise carries on
   carries on business as aforesaid,    business as aforesaid, the profits of
   the profits of the enterprise may be the enterprise may be taxed in the
   taxed in the other state but only so other state but only so much of
   much of them as is attributable to   them as is attributable to that
   a).that permanent establishment      permanent establishment.
   b).sales in that other state of goods
   or merchandise of the same or
   similar kind as those sold through
   that permanent establishment, or
   c) other business activities carried
   on in that other state of the same
   or similar kind as those effected
   through       that       permanent
   establishment.
2. subject to the provisions of
   paragraph 3, where an enterprise
   of a contracting state carries on 2. subject to the provisions of
   business in the contracting state    paragraph 3, where an enterprise of
   through        a        permanent    a contracting state carries on
   establishment situated therein,      business in the contracting state
   there shall in each contracting      through a permanent establishment
   state through a permanent            situated therein, there shall in each
   establishment the profits which it   contracting state through a
   might be expected to make if it      permanent      establishment      the
   were a distinct and condition and    profits which it might be expected
   separate enterprise engaged in the   to make if it were a distinct and
   same or similar activities under     condition and separate enterprise
   the same or similar conditions and   engaged in the same or similar
Perpajakan Internasional di Indonesia                                     183

    dealing wholly independently with      activities under the same or similar
    the enterprise of which it is a        conditions and dealing wholly
    permanent establishment.               independently with the enterprise
                                           of which it is a permanent
                                           establishment.
3. in determining the profits of a
                                        3. in determining the profits of a
   permanent establishment, there
                                           permanent establishment, there
   shall be allowed as deductions
                                           shall be allowed as deductions
   expenses which are incurred for
                                           expenses which are incurred for
   the purposes of the permanent
                                           the purposes of the permanent
   establishment, including executive
                                           establishment, including executive
   and      general      administrative
                                           and      general     administrative
   expenses so incur, whether in the
                                           expenses so incur, whether in the
   state in which the permanent
                                           state in which the permanent
   establishment is situated or
                                           establishment is situated or
   elsewhere. However,        no such
                                           elsewhere.
   deduction shall be allowed in
   respect of amounts, if any, paid
   (otherwise       than       towards
   reimbursement of actual expenses)
   by the permanent establishment to
   the head office of the enterprise or
   any of its other offices, by way of
   royalties, fees or other similar
   payment in return for the use of
   patent or other right, or by way of
   commission, for specific services
   performed or for management or,
   except in the case of a banking
   enterprise, by way of interest on
   moneys lent to the permanent
   establishment,      for     amounts
   charged (otherwise than towards
   reimbursement         of      actual
   expenses), by the permanent
   establishment the head office of
   the enterprise or any of its other
   offices, by way of royalties, fees
   or other similar payment in return
   for the use of patents or other
184                                                  BAB 5: Perbandingan Tax Treaty
                                          dalam Model OECD, UN, dan Model Indonesia

   rights, or by way of commission
   for specific services performed or
   for management , or except in the
   case of a banking enterprise, by
   way of interest on moneys lent to
   the head office of the enterprise or
   any of its other offices.


4. insofar as it has been customary in 4. insofar as it has been customary in
   a contracting state to determine       a contracting state to determine the
   the profits to be attributed to a      profits to be attributed to a
   permanent establishment on the         permanent establishment on the
   basis of an apportionment of the       basis of an apportionment of the
   total profits of the enterprise to its total profits of the enterprise to its
   various parts, nothing in paragraph    various parts, nothing in paragraph
   2 shall preclude that contracting      2 shall preclude that contracting
   state from determining the profits     state from determining the profits
   to be taxed by such an                 to be taxed by such an
   apportionment as may be shall be       apportionment as may be shall be
   in accordance with the principles      in accordance with the principles
   contained in this article.             contained in this article.


                                          5. no profits shall be attributed to a
                                             permanent establishment by eason
                                             of the mere purchase by that
                                             permanent establishment of goods
                                             or merchandise for the enterprise.



5. for the purposes of the preceding 6. for the purposes of the preceding
   paragraphs, the profits to be        paragraphs, the profits to be
   attributed to the permanent          attributed to the permanent
   establishment shall be determined    establishment shall be determined
   by the same method year unless       by the same method year unless
   there is good and sufficient reason  there is good and sufficient reason
   to contrary.                         to contrary.
6. where profits include items of 7. where profits include items of
Perpajakan Internasional di Indonesia                                     185

    income whish are dealt with            income whish are dealt with
    separately in other articles of this   separately in other articles of this
    convention, then the provisions of     convention, then the provisions of
    those articles shall not be affected   those articles shall not be affected
    by the provisions of the article.      by the provisions of the article.




Terjemahan Pasal 7 Tax Treaty UN model adalah sebagai berikut:
1. Laba perusahaan dari Negara Pihak pada persetujuan hanya akan
   dikenakan pajak di negara itu kecuali jika perusahaan itu menjalankan
   usaha di Negara Pihak lainnya pada persetujuan, melalui suatu bentuk
   usaha tetap yang berkedudukan disitu. Apabila perusahaan tersebut
   menjalankan usahanya sebagaimana dimaksud diatas, maka laba
   perusahaan itu dapat dikenakan pajak di negara lainnya tetapi hanya atas
   bagian laba yang berasal dari :
    a) bentuk usaha tetap tersebut;
    b) penjualan barang-barang atau barang dagangan di negara lainnya, yang
       jenisnya sama atau serupa seperti yang dijual melalui BUT tersebut;
       atau
    c) kegiatan usaha lainnya yang dilakukan di negara lain yang jenisnya
       sama atau serupa seperti yang dilakukan Bentuk Usaha Tetap tersebut.
2. Dengan memperhatikan ketentuan-ketentuan ayat 3, jika suatu perusahaan
   dari suatu Negara Pihak pada persetujuan menjalankan usaha di setiap
   negara melalui suatu bentuk usaha tetap yang berkedudukan disitu, maka
   yang akan diperhitungkan sebagai laba bentuk usaha tetap itu oleh masing-
   masing negara ialah laba yang diperolehnya seandainya bentuk usaha tetap
   tersebut merupakan suatu perusahaan lain yang terpisah dan berdiri sendiri,
   yang melakukan kegiatan-kegiatan yang sama atau serupa, dan
   mengadakan hubungan yang sepenuhnya bebas dengan perusahaan yang
   memiliki bentuk usaha tetap itu.
3. Dalam menentukan besarnya laba suatu bentuk usaha tetap, dapat
   dikurangkan biaya-biaya yang dikeluarkan untuk kepentingan usaha dari
   bentuk usaha tetap itu termasuk biaya-biaya pimpinan dan biaya-biaya
   administrasi umum baik yang dikeluarkan di negara di mana bentuk usaha
   tetap itu berkedudukan maupun tempat lainnya. Namun yang tidak dapat
186                                              BAB 5: Perbandingan Tax Treaty
                                      dalam Model OECD, UN, dan Model Indonesia

   dikurangkan ialah pembayaran-pembayaran yang dilakukan oleh BUT
   kepada kantor pusatnya atau kantor-kantor lain milik kantor pusatnya
   (selain dari penggantian biaya yang benar-benar dikeluarkan), yaitu yang
   berupa royalty, imbalan atau pembayaran serupa untuk jasa yang dilakukan
   atau untuk jasa manajemen atau, kecuali dalam usaha perbankan, berupa
   bunga atas uang yang dipinjamkan kepada kantor pusat atau kantor-kantor
   lainnya.
4. Selama menjadi kebiasaan di suatu negara untuk menetapkan laba yang
   diperkirakan diperoleh suatu bentuk usaha tetap berdasarkan suatu
   pembagian laba dari keseluruhan laba perusahaan terhadap pelbagai
   bagiannya, ketentuan-ketentuan dalam ayat 2 tidak akan menutup
   kemungkinan bagi perusahaan di negara itu untuk menetapkan laba yang
   dikenakan pajak berdasarkan rumus atas suatu pembagian laba seperti itu
   yang mungkin merupakan kebiasaan, bagaimanapun cara penghitungan
   pembagian yang dianut, akan menjadikan hasilnya sesuai dengan azas-azas
   yang terkandung dalam pasal ini.
5. Untuk penerapan ayat-ayat terdahulu, besarnya laba yang dianggap berasal
   dari BUT itu setiap tahun akan ditetapkan dengan cara perhitungan yang
   sama kecuali jika terdapat alsan yang kuat dan cukup untuk menyimpang
   dari cara perhitungan tersebut.
6. Jika dalam jumlah laba termasuk bagian-bagian penghasilan yang diatur
   secara tersendiri pada pasal-pasal lain dalam persetujuan ini, maka
   ketentuan pasal-pasal tersebut tidak akan terpengaruh oleh ketentuan-
   ketentuan pasal ini.
Penjelasan Pasal 7:
1. Laba perusahaan akan dikenakan pajak di negara domisili, kecuali jika ia
   menjalankan usaha di negara lainnya berupa BUT, maka pengenaan
   pajaknya dikenakan di negara lainnya. Yang dikenakan pajak hanya atas
   labanya saja yang diperoleh dari negara sumber penghasilan.
2. Biaya BUT yang dapat dibebankan sebagai biaya adalah biaya yang terkait
   dengan kegiatan usaha BUT dan harus dilakukan koreksi fiscal sesuai
   pasal 9 ayat 1 UU PPh dan Biaya BUT juga dikoreksi apabila biaya
   tersebut dibayarkan kepada kantor pusatnya atau kantor lain milik kantor
   pusat seperti; royalty, imbalan jasa manajemen, imbalan jasa lainnya dan
   bunga kecuali BUT yang usahanya perbankan.
3. Dalam menghitung pajak atas sebuah perusahaan, BUT harus memberikan
   laporan konsolidasi di negara sumber. Laporan konsolidasi tersebut dapat
Perpajakan Internasional di Indonesia                                   187

    dijadikan pengukuran dalam menentukan besarnya laba yang wajar di
    sebuah negara sumber penghasilan. Rumus untuk menghitung proporsi
    atas laba sebuah BUT dapat diukur dengan perbandingan peredaran usaha,
    perbandingan Biaya-biaya, atau perbandingan modal kerja dan harus
    dilakukan secara taat azas setiap tahunnya, secara terus menerus guna
    menjamin kepastian hukum.
4. negara Indonesia menganut perbandingan peredaran usaha apabila terdapat
   biaya-biaya yang dikeluarkan oleh BUT dianggap terjadi transfer pricing,
   hal ini diatur dalam KEP-62/PJ./1995.
5. Untuk penentuan penghasilan tertentu seperti dividen, royalty, gaji, bunga
   dll, diatur secara khusus dalam pasal lain, sehingga tidak terpengaruh dan
   tidak terkait dengan penentuan laba usaha BUT.
Perbedaan OECD dan UN Model
1. Pasal 7 ayat 1, Untuk Model UN dan Indonesia, laba BUT lebih
   diperjelas, termasuk jika perusahaan induk melakukan Penjualan barang-
   barang atau barang dagangan di negara lainnya, yang jenisnya sama atau
   serupa, atau Kegiatan usaha lainnya yang dilakukan di negara lain yang
   jenisnya sama atau serupa seperti yang dilakukan Bentuk Usaha Tetap di
   negara sumber.
2. Pasal 7 ayat 3, Biaya yang tidak dapat dikurangkan oleh BUT untuk Model
   UN dan Indonesia, lebih diperjelas, yaitu tentang biaya yang tidak dapat
   dikurangkan ialah pembayaran-pembayaran yang dilakukan oleh BUT
   kepada kantor pusatnya atau kantor-kantor lain milik kantor pusatnya
   (selain dari penggantian biaya yang benar-benar dikeluarkan), yaitu yang
   berupa royalty, imbalan atau pembayaran serupa untuk jasa yang dilakukan
   atau untuk jasa manajemen atau, kecuali dalam usaha perbankan, berupa
   bunga atas uang yang dipinjamkan kepada kantor pusat atau kantor-kantor
   lainnya.
3. Pasal 7 ayat 5, Untuk Model OECD, ditambah tidak dianggap ada laba
   BUT, jika hanya karena pembelian barang atau barang dagangan kepada
   perusahaan induk.
4. Indonesia Model tidak menggunakan pasal 7 ayat 4 dalam UN Model,
   Indonesia tidak menggunakan rumus atas suatu pembagian laba BUT,
   namun menggunakan perbandingan omzet untuk menentukan biaya yang
   wajar, bagi BUT di dalam negeri dengan neraca konsolidasi.
188                                              BAB 5: Perbandingan Tax Treaty
                                      dalam Model OECD, UN, dan Model Indonesia

Pasal 8 Shipping, inland waterways transport and air transport
(Perkapalan, Pengangkutan sungai dan pesawat udara)
Alternative A,

                  UN                                    OECD

 1. Profits from the operation of ships 1. Profits from the operation of ships
    or aircraft in international traffic   or aircraft in international traffic
    be taxable only in the contracting     be taxable only in the contracting
    state in which the place of            state in which the place of
    effective management of the            effective management of the
    enterprise is situated.                enterprise is situated.
 2. profits from the operation of boats 2. profits from the operation of boats
    engaged in inland waterways            engaged in inland waterways
    transport shall be taxable only in     transport shall be taxable only in
    the contracting state in which the     the contracting state in which the
    place of effective management          place of effective management
    the enterprise situated                the enterprise situated
 3. if the place of effective 3. if the place of effective
    management of a shipping             management of a shipping
    enterprise or of an inland           enterprise or of an inland
    waterways transport enterprise is    waterways transport enterprise is
    aboard a ship or boat, then it shall aboard a ship or boat, then it shall
    be deemed to be situated in the      be deemed to be situated in the
    contracting state in which the       contracting state in which the
    home harbour of the ship or boat     home harbour of the ship or boat
    is situated, or, if there is no such is situated, or, if there is no such
    home harbour, in the contracting     home harbour, in the contracting
    state of whish the operator of the   state of whish the operator of the
    ship or boat is a resident.          ship or boat is a resident.
 4. the provisions of paragraph 1 shall 4. the provisions of paragraph 1 shall
    also apply to profits from the         also apply to profits from the
    participation in a poll, a joint       participation in a poll, a joint
    business or an international           business or an international
    operating agency.                      operating agency.


Terjemahan Pasal 8 Tax Treaty UN model adalah sebagai berikut:
Perpajakan Internasional di Indonesia                                      189

Alternative A.
1. Laba yang berasal dari pengoperasian kapal laut atau pesawat udara dalam
   jalur lalu lintas internasional oleh perusahaan dari suatu negara, hanya akan
   dikenakan pajak di negara pihak pada persetujuan dimana tempat pimpinan
   perusahaan yang sebenarnya berkedudukan.
2. Laba usaha dari pengoperasian perahu yang dipergunakan dalam
   pengangkutan sungai hanya dapat dikenai pajak di negara dimana pimpinan
   perusahaan yang sebenarnya berada.
3. Jika tempat pimpinan perusahaan tersebut berada di atas kapal, maka hal itu
   dianggap berada di negara di mana pelabuhan pangkalan dari kapal laut
   atau perahu tersebut berada, atau bila tidak mempunyai pelabuhan
   pangkalan, ia dianggap berada di negara di mana perusahaan yang
   mengoperasikan kapal laut atau perahu tersebut berkedudukan.
4. Ketentuan-ketentuan pada ayat 1 juga berlaku bagi laba yang diperoleh dari
   suatu gabungan perusahaan, suatu usaha bersama atau suatu perwakilan
   operasi internasional.
Penjelasan Pasal 8 Tax Treaty model Alternatif A adalah sebagai berikut:
1. Laba perusahaan dari kapal atau pesawat udara yang menjalankan operasi
   dalam jalur lalu lintas internasional, dikenakan pajak hanya di negara
   mana ia berkedudukan (domisili) atau dimana pimpinan perusahaan yang
   sebenarnya berada, dan bila pimpinan kapal tersebut berada di kapal, maka
   dikenakan pajak di negara dimana kapal tersebut memiliki pelabuhan atau
   jika tidak ada pangkalan, maka di negara mana perusahaan tersebut
   berkedudukan (domisili). negara singapura dalam hal ini dapat
   diuntungkan karena memiliki jalur transit internasional, sehingga memiliki
   pangkalan pelabuhan untuk kapal-kapal dalam jalur internasional.
2. negara-negara maju menginginkan diterapkannya azas domisili dalam
   pengenaan pajaknya sedangkan negara berkembang justru sebaliknya yang
   ingin mengenakan pajak sesuai dengan azas sumber.




Perbedaan OECD, UN dan Indonesia Model
190                                               BAB 5: Perbandingan Tax Treaty
                                       dalam Model OECD, UN, dan Model Indonesia

1. Pasal 8 ayat 1, Indonesia Model, menerapkan pemajakan di negara sumber,
   tetapi pajak yang dikenakan akan dikurangi dengan jumlah yang sepadan
   dengan 50% dari padanya.
2. Model Indonesia, pada Pasal 8 ayat 2, mengatur bahwa Laba yang berasal
   dari pengoperasian pesawat udara dalam jalur lalu lintas internasional,
   hanya akan dikenakan pajak di negara pihak pada persetujuan dimana
   perusahaan yang mengoperasikan pesawat tersebut berkedudukan.
3. Model Indonesia tidak menggunakan Pasal 8 ayat 2 dan ayat 3 di Model
   UN dan OECD.
 Pasal 8 Alternative B

                  UN                                      OECD

 1. Profits from the operation of empty
    aircraft in international traffic shall
    be taxable only in the contracting
    state in which the place of
    effective management of the
    enterprise is situated.
 2. Profits from the operation of ships
    in international traffic shall be
    taxable only in the contracting
    state in which the place of
    effective management of the
    enterprise is situated. Unless the
    shipping activities arising from
    such operation in the contracting
    state are more than casual. If such
    activities are more than casual,
    such profits may be taxed in the
    other state. The profits to be taxed
    in that other state shall be
    determined on the basis of an
    appropriate allocation of the over
    all net profits derived by the
    enterprise from its shipping
    operations. The Tax computed in
    accordance with such allocation
    shall then be reduced by percent.
Perpajakan Internasional di Indonesia                                    191

      (The percentage is                to be
      established   through             bilateral
      negoisations)
  3. profits from the operation of boats
     engaged in inland waterways
     transport shall be taxable only in
     the contracting state in which the
     place of effective management the
     enterprise situated
  4. if the place of effective
     management of a shipping
     enterprise or of an inland
     waterways transport enterprise is
     aboard a ship or boat, then it shall
     be deemed to be situated in the
     contracting state in which the
     home harbour of the ship or boat is
     situated, or, if there is no such
     home harbour, in the contracting
     state of whish the operator of the
     ship or boat is a resident.
  5. the provisions of paragraph 1 and
     2 shall also apply to profits from
     the participation in a poll, a joint
     business or an international
     operating agency.


  Terjemahan Pasal 8 Tax treaty UN alternative B.
  1. Laba yang berasal dari pengoperasian pesawat udara dalam jalur lalu
     lintas internasional dapat dikenakan pajak di negara pihak pada
     persetujuan dimana tempat pimpinan perusahaan yang sebenarnya
     berkedudukan.
2. Laba yang diperoleh dari pengoperasian kapal laut dalam jalur internasional
   hanya dapat dikenai pajak di negara dimana pimpinan perusahaan yang
   sebenarnya berada, kecuali jika kegiatan tersebut sifatnya teratur, labanya
   dikenai pajak di negara lain. Laba yang dapat dikenai pajak di negara lain
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  itu ditentukan berdasarkan alokasi laba yang pantas dari laba bersih secara
  keseluruhan yang diperoleh dari pengoperasian kapal tersebut. Pajak yang
  terutang atas dasar alokasi tersebut kemudian dikurangi dengan ........
  persen.
3. Laba usaha dari pengoperasian perahu yang melayari pengangkutan sungai
   hanya dapat dikenai pajak di negara dimana pimpinan perusahaan yang
   sebenarnya berada.
4. Jika tempat pimpinan perusahaan yang sebenarnya dari perusahaan
   pelayaran laut atau pelayaran sungai berada di atas kapal atau perahu, maka
   hal itu dianggap berada di negara di mana pelabuhan pangkalan dari kapal
   laut atau perahu tersebut berada, atau bila tidak mempunyai pelabuhan
   pangkalan, ia dianggap berada di negara di mana perusahaan yang
   mengoperasikan kapal laut atau perahu tersebut berkedudukan.
5. Ketentuan-ketentuan pada ayat 1 dan 2 juga berlaku bagi laba yang
   diperoleh dari keikutsertaan suatu gabungan perusahaan, suatu usaha
   kerjasama atau suatu keagenan usaha internasional.
Penjelasan Pasal 8 Tax Treaty model Alternatif B adalah sebagai berikut:
Laba atas perusahaan kapal dan pesawat dalam jalur lalulintas internasional,
dapat dikenakan pajak di tempat pimpinan di dimana perusahaan tersebut
berkedudukan. Kalimat dapat berarti ada dua pilihan, jika sifatnya teratur,
maka dikenakan pajak di negara sumber, namun sebaliknya jika sifatnya tidak
teratur, maka dikenakan pajak di negara domisili.
Perbedaan OECD, UN dan Indonesia Model
Dalam Model OECD dan Indonesia tidak terdapat alternative B
Pasal 9 (Hubungan istimewa)

                  UN                                      OECD

1. Where                                  1. Where
      a) An enterprise of a contracting        a) An enterprise of a contracting
         state participates directly or           state participates directly or
         indirectly in the management,            indirectly in the management,
         control or capital of an                 control or capital of an
         enterprise of the other                  enterprise of the other
         contracting state, or                    contracting state, or
Perpajakan Internasional di Indonesia                                  193

     b) The same persons participate      b) The same persons participate
        directly     or      in    the       directly     or      in    the
        management,        control  or       management,        control  or
        capital of an enterprise of a        capital of an enterprise of a
        contracting state and an             contracting state and an
        enterprise of the other              enterprise of the other
        contracting state,                   contracting state,
     And in either case conditions are    And in either case conditions are
     made or imposed between the          made or imposed between the
     enterprises in their commercial or   enterprises in their commercial or
     financial relations which differ     financial relations which differ
     from those which be made             from those which be made
     between independent enterprises,     between independent enterprises,
     then any profits which would, but    then any profits which would, but
     for those conditions, have           for those conditions, have
     accrued to one of the enterprises,   accrued to one of the enterprises,
     but, by reason of those              but, by reason of those
     conditions, have not so accrued,     conditions, have not so accrued,
     may be included in the profits of    may be included in the profits of
     that    enterprise     and  taxed    that    enterprise     and  taxed
     accordingly.                         accordingly.


2. where a contracting state include 2. where a contracting state include
   in the profits of an enterprise of   in the profits of an enterprise of
   that state and taxes accordingly –   that state and taxes accordingly –
   profits on which an enterprise of    profits on which an enterprise of
   the other contracting state has bee  the other contracting state has bee
   charged to tax in that other state   charged to tax in that other state
   and the profits so included are      and the profits so included are
   profits which would have accrued     profits which would have accrued
   to the enterprise of the first—      to the enterprise of the first—
   mentioned state if the conditions    mentioned state if the conditions
   made between the two enterprises     made between the two enterprises
   had been those whish would have      had been those whish would have
   been made between independent        been made between independent
   enterprises, then that other state   enterprises, then that other state
   make an appropriate adjustment to    make an appropriate adjustment to
   the amount of the tax charged        the amount of the tax charged
   therein on those profits. In         therein on those profits. In
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   determining such adjustment, due          determining such adjustment, due
   regard shall be had to the other          regard shall be had to the other
   provisions of this convention and         provisions of this convention and
   the competent authorities of the          the competent authorities of the
   contracting    states   shall   if        contracting    states   shall   if
   necessary consult each other.             necessary consult each other.


3. The provisions of paragraph 2
   shall not apply where judicial,
   administrative or other legal
   preceedings have resulted in a
   final ruling that by actions giving
   rise to an adjustment of profits
   under paragraph 1, one of the
   enterprises concerned is liable to
   penalty with respect to fraud,
   gross negligence or willful
   default.




Terjemahan Pasal 9 ayat 1 Tax Treaty UN model adalah sebagai berikut:
1. Apabila:
   a) suatu perusahaan dari suatu Negara Pihak pada persetujuan baik secara
        langsung maupun tidak langsung turut serta dalam manajemen,
        pengawasan atau modal suatu perusahaan di Negara Pihak lainnya
        pada persetujuan, atau
   b) orang atau badan yang sama baik secara langsung maupun tidak
       langsung turut serta dalam manajemen, pengawasan atau modal suatu
       perusahaan dari salah satu negara, dan dalam suatu perusahaan negara
       lainnya.
   dan dalam kedua hal itu antara kedua perusahaan dimaksud dalam
   hubungan dagangnya atau hubungan keuangannya diadakan atau
   diterapkan syarat-syarat yang menyimpang dari yang lazimnya berlaku
   antara perusahaan-perusahaan yang sama sekali bebas satu sama lain,
Perpajakan Internasional di Indonesia                                   195

    maka setiap laba yang seharusnya diterima oleh salah satu perusahaan,
    namun tidak diterimanya karena adanya syarat-syarat tersebut, dapat
    ditambahkan pada laba perusahaan itu dan dikenakan pajak.
2. Apabila suatu negara pihak pada persetujuan mencakup laba satu
   perusahaan di negara itu dan dikenai pajak, laba yang telah dikenai pajak
   di negara lainnya dan laba tersebut adalah laba yang memang seharusnya
   diperoleh perusahaan-perusahaan independent, maka negara lain itu akan
   melakukan penyesuaian-penyesuaian atas jumlah laba yang dikenai pajak.
   Penyesuaian-penyesuaian itu harus memperhatikan ketentuan-ketentuan
   lain dalam persetujuan ini dan apabila dianggap perlu, pejabat-pejabat
   yang berwenang dari kedua negara pihak pada persetujuan saling
   berkonsultasi.
3. Ketentuan-ketentuan pada ayat 2 tidak berlaku bila hasil sidang pengadilan
   memutuskan bahwa dengan dilakukannya penyesuaian laba sebagaimana
   diatur pada ayat 1, salah satu perusahaan dikenai hukuman karena telah
   melakukan penggelapan, kelalaian yang disengaja atau kesalahan yang
   disengaja.
Penjelasan Pasal 9:
1. Apabila terdapat hubungan istimewa antara induk di negara domisili dan
   anak perusahaan di negara sumber, atau sebaliknya, maka negara yang
   merasa dirugikan atas transaksi yang tidak wajar dapat melakukan
   penghitungan kembali jumlah penghasilan atau beban yang wajar, sesuai
   dengan apabila perusahaan induk atau anak tersebut melakukan transaksi
   dengan perusahaan yang tidak terikat hubungan istimewa.
2. Umumnya perusahaan ketidakwajaran tersebut, dikarenakan adanya
   transfer pricing, atau pemindahan harga biaya yang tinggi kepada anak
   dan penjualan atau pendapatan yang kecil apabila dijual ke induk
   perusahaan.
3. Adanya transfer pricing dapat melakukan pengelakan pajak, yang
   dirugikan dalam hal ini pada umumnya adalah negara sumber, karena
   terkait dengan pendapatan atau peredaran usaha yang kadang kala
   dikecilkan, sehingga penerimaan pajak berkurang.
4. Jika terjadi transaksi antara dua pihak yang mempunyai hubungan
   istimewa, dan transaksi tersebut tidak wajar, salah satu negara pada pihak
   persetujuan dapat melakukan penghitungan kembali untuk menentukan
   jumlah yang wajar. Oleh karena itu harus ada koordinasi antara pejabat di
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    negara domisili dengan negara sumber, agar tidak terjadi pengelakan
    pajak.
5. Jika terjadi putusan pengadilan yang memberikan hukuman karena
   terjadinya kesengajaan, maka penyesuaian di negara lainnya tidak
   diperlukan. Misal putusan pengadilan menghukum 6 tahun dan denda 4
   kali dari jumlah pajak yang terutang, akibat penggelapan peredaran usaha,
   maka negara lainnya tidak perlu melakukan penyesuaian atas biayanya
   atau pembeliannya.
6. Pada prinsipnya transfer pricing diperkenankan sepanjang biaya yang
   terjadi antar satu grup dalam kondisi yang sama dengan perusahaan yang
   independen, hal ini sesuai prinsip arm’s lenght.
Prinsip arm’s lenght tidak dapat dilakukan bila:
a. Perusahaan anak dan induk merupakan perusahaan integrasi dan
   produknya khusus, serta perusahaan independen sebagai pembanding
   tidak ada.
b. Data nilai harga pembanding sudah lampau,artinya kurang valid jika data
   sekarang dijadikan data pembanding untuk tahun lalu.
Untuk melakukan deteksi dini agar harga sesuai dengan harga pasaran,
digunakan metode-metode untuk menentukan bahwa transfer pricing telah
sesuai dengan ketentuan dalam tax traty antara lain:
1. Comparable Uncontrolled Price method (CUP)
    Perbandingan antara harga atau jasa antara pihak-pihak yang mempunyai
    hubungan istimewa dan transaksi yang sejenis yang tidak dipengaruhi oleh
    hubungan istimewa dalam lingkungan atau situasi yang mirip atau serupa.2
    Metode CUP tidak dapat dilakukan jika tidak ada data dari pihak
    independen mengenai harga yang sebenarnya.
2. Resale price method
    Metode ini melihat harga transaksi antara pihak-pihak yang independen
    setelah terjadinya transaksi antara pihak-pihak yang mempunyai hubungan
    istimewa, menyangkut barang yang sama. Harga tersebut kemudian
    dikurangi dengan gross margin (resale price method) yang pantas yang
    merupakan jumlah yang ditetapkan oleh penjual untuk menutup kembali

2
 Rachmanto Surahmat, Persetujuan Penghindaran Pajak Berganda Sebuah Pengantar, PT.
Gramedia, hal.107.
Perpajakan Internasional di Indonesia                                     197

       harga pokok berikut biaya operasinya, kemudian setelah dikurangi biaya-
       biaya yang berkaitan dengan pembelian barang tersebut akan
       menghasilkan arm’s length price.3
       Metode ini lebih ke pendekatan biaya perusahaan harus sesuai dengan
       harga pokok atau biaya operasional lainnya, misal jika PT. A dengan
       Harga Pokok dan biaya lainnya dapatkah menutupi kegiatan operasional
       perusahaan ? apabila dibandingkan dengan pihak-pihak yang independent.
3. Cost Plus Method
       Metode ini dimulai dengan menjumlahkan biaya yang dikeluarkan
       pemasok harta atau jasa dalam transaksi yang terkait hubungan istimewa.
       Kemudian dari jumlah tersebut ditambahkan dengan sejumlah persentase
       kenaikan sehingga menunjukkan sesuai dengan keadaan pasar.
       Dengan ditambah atau di mark up biaya yang sesuai dengan nilai mark up
       pasar yang wajar dan tidak dipengaruhi oleh hubungan istimewa. jika
       terjadi perbedaan dengan harga jual, maka dipastikan terdapat transfer
       pricing.
4. Profit Split Method
       Metode ini dimulai dengan mencari laba yang akan dibagi diantara mereka
       yang ada di dalam satu group dari transaksi yang dipengaruhi oleh
       hubungan istimewa tersebut. Kemudian laba tersebut dibagi di antara
       perusahaan-perusahaan yang mempunyai hubungan istimewa tersebut
       dengan dasar pertimbangan ekonomis sehingga pembagian tersebut kurang
       lebih mencerminkan laba seandainya transaksi tersebut tidak dipengaruhi
       hubungan istimewa.
       Pembagian laba yang diharapkan oleh perusahaan yang independen
       dibandingkan dengan laba yang dibagi oleh perusahaan yang memiliki
       hubungan istimewa.
       Misalnya, jika PT. A menerima bagian atas laba 10% dari PT. C sebesar
       10.000.000, atas modal Rp.1.000.000.000, sedangkan PT.D dengan modal
       sebesar 1 milyar dapat membagi laba dengan jumlah yang lebih besar dari
       PT.C
5. Transactional Net Margin Method



3
    Ibid no.2
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   Metode ini dimulai dengan menetapkan margin laba bersih yang
   didasarkan atas perbandingan tertentu terhadap biaya, penjualan, atau
   aktiva yang diperoleh wajib pajak.
   Net margin, tersebut seharusnya sama jika WP tersebut melakukan
   transaksi dengan pihak yang tidak terikat hubungan istimewa atas barang
   yang sama atau serupa.
   Jika terjadi transaksi antara dua pihak yang mempunyai hubungan
   istimewa, dan transaksi tersebut tidak wajar, salah satu negara pada pihak
   persetujuan dapat melakukan penghitungan kembali untuk menentukan
   jumlah yang wajar. Oleh karena itu harus ada koordinasi antara pejabat di
   negara domisili dengan negara sumber, agar tidak terjadi pengelakan
   pajak.
   Jika terjadi putusan pengadilan yang memberikan hukuman karena
   terjadinya kesengajaan, maka penyesuaian di negara lainnya tidak
   diperlukan. Misal putusan pengadilan menghukum 6 tahun dan denda 4
   kali dari jumlah pajak yang terutang, akibat penggelapan peredaran usaha,
   maka negara lainnya tidak perlu melakukan penyesuaian atas biayanya
   atau pembeliannya.
Perbedaan OECD, UN dan Indonesia Model
1. Dalam Pasal 9 ayat 3, Model Indonesia menyatakan bahwa suatu negara
   yang terikat persetujuan tidak akan merubah laba dari sebuah perusahaan
   dalam keadaan sesuai pada ayat 2 setelah habis batas waktu yang disajikan
   dalam hukum perpajakannya.
2. Sedangkan dalam Model OECD tidak terdapat Pasal 9 ayat 3.


Pasal 10 Dividends (Dividen)

                  UN                                    OECD

 1. dividends paid by a company 1. dividends paid by a company
    which is a resident of a           which is a resident of a
    contracting state to a resident of contracting state to a resident of
    the other contracting state may be the other contracting state may be
    taxed in that other state.         taxed in that other state.
 2. however, such dividends may also 2. however, such dividends may also
    be taxed in contracting state of    be taxed in contracting state of
Perpajakan Internasional di Indonesia                                       199

      which the company paying the             which the company paying the
      dividends is a resident and              dividends is a resident and
      according to the laws of that state,     according to the laws of that state,
      but if the beneficial owner of the       but if the beneficial owner of the
      dividends is a resident is a             dividends is a resident is a
      resident of the other contracting        resident of the other contracting
      state, the tax so charged shall not      state, the tax so charged shall not
      exceed:                                  exceed:
           a) …per cent (the percentage           c) 5 per cent of the gross
              is to be established                   amount of the dividends if
              through              bilateral         the beneficial owner is a
              negotiations) of the gross             company       (other     than
              amount of the dividends if             partnership”) which holds
              the beneficial owner is a              directly at least 25 per cent
              company       (other     than          of the capital of the
              partnership”) which holds              company        paying     the
              directly at least 10 per cent          dividends;
              of the capital of the
                                                  d) 15 per cent of the gross
              company        paying      the
                                                     amount of the dividends in
              dividends;
                                                     all other cases.
           b) …per cent (the percentage
                                               The competent authorities of the
              is tobe established through
                                               contracting state shall by mutual
              bilateral negotiations) of
                                               agreement settle the mode of
              the gross amount of the
                                               application        of       these
              dividends in all other
                                               limitations.This paragraph shall
              cases.
                                               not affect the taxation of the
      The competent authorities of the         company in respect of the proftits
      contracting state shall by mutual        out of which the dividends are
      agreement settle the mode of             paid.
      application of these limitations.
      This paragraph shall not affect the
      taxation of the company in respect
      of the proftits out of which the
      dividends are paid.


  3. the term “dividends” as used in 3. the term “dividends” as used in
     this article means income from     this article means income from
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      shares, “jouissance” shares or            shares, “jouissance” shares or
      “jouissance” rights, mining shares        “jouissance” rights, mining shares
      founders shares or other rights,          founders shares or other rights,
      not       being      debt—claims,         not       being      debt—claims,
      participating in profits, as well as      participating in profits, as well as
      income from other corporate               income from other corporate
      rights which is subjected to the          rights which is subjected to the
      same taxation treatment as income         same taxation treatment as income
      from shares by the laws of the            from shares by the laws of the
      state of which the company                state of which the company
      making the distribution is a              making the distribution is a
      resident.                                 resident.


 4. the provisions of paragraph 1 and 4. the provisions of paragraph 1 and
    2 shall not apply if the beneficial  2 shall not apply if the beneficial
    of the dividends, being a resident   of the dividends, being a resident
    of a contracting state, carries on   of a contracting state, carries on
    business in the other contracting    business in the other contracting
    state of which the company           state of which the company
    paying the dividends is a resident   paying the dividends is a resident
    thorough        a        Permanent   thorough        a       Permanent
    establishment situated therein, or   establishment situated therein and
    perform in that other state          the holding in respect of which
    independent personal services        the dividends are paid is
    from a fixed base situated there in, effectively connected with such
    and the holding in respect of        permanent establishment. In such
    which the dividends are paid is      case the provisions of article 7
    effectively connected with such      shall apply.
    permanent establishment. In such
    case the provisions of article 7 or
    article 14, as the case may be,
    shall apply.

                                             5. where a company which is a
 5. where a company which is a                  resident of a contracting state
    resident of a contracting state             derives profits or income from the
    derives profits or income from the          other contracting state, that other
    other contracting state, that other         state my not impose any tax on
    state my not impose any tax on the          the dividends paid by the
Perpajakan Internasional di Indonesia                                      201

      dividends paid by the company,           company, except insofar as such
      except insofar as such dividends         dividends are paid to a resident of
      are paid to a resident of that other     that other state or insofar as the
      state or insofar as the holding in       holding in respect of which the
      respect of which the dividends are       dividends are paid is effectively
      paid is effectively connected with       connected with a permanent
      a     permanent        establishment     establishment situated in that
      situated in that other state, nor        other state, nor subject the
      subject        the         company’s     company’s undistributed profits
      undistributed      profits    consist    consist wholly or partly of profits
      wholly or partly of profits or           or income arising in such other
      income arising in such other state.      state.




Terjemahan Pasal 10 Tax Treaty UN model adalah sebagai berikut:
1. Dividen yang dibayarkan oleh suatu perseroan yang berkedudukan di suatu
   Negara Pihak pada persetujuan kepada penduduk Negara Pihak lainnya
   pada persetujuan dapat dikenakan pajak di negara lain tersebut.
2. Namun demikian dividen itu dapat juga dikenakan pajak di Negara Pihak
   pada persetujuan di mana perseroan yang membayarkan dividen tersebut
   berkedudukan dan sesuai dengan perundang-undangan negara tersebut,
   akan tetapi apabila penerima dividen adalah pemilik saham yang
   menikmati dividen itu, maka pajak yang dikenakan tidak akan melebihi:
    a. ... persen (ditentukan berdasarkan kesepakatan antara kedua negara yang
          bersangkutan) dari jumlah kotor dividen, jika penerima deviden adalah,
          suatu badan (selain persekutuan) yang memiliki sekurang-kurangnya
          10% modal dari badan yang membayarkan deviden.
    b. ... persen (ditentukan berdasarkan kesepakatan bersama antara dua
          negara yang bersangkutan) dari jumlah kotor deviden dalam hal
          lainnya.
    Para pejabat yang berwenang kedua negara melalui persetujuan bersama
    akan menentukan cara penerapan pembatasan ini.
    Ayat ini tidak mempengaruhi pengenaan pajak perseroan atas laba dari
    mana dividen dibayar.
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3. Istilah "dividen" sebagaimana digunakan dalam Pasal ini berarti
   penghasilan dari saham-saham, atau hak-hak lainnya yang bukan
   merupakan surat-surat hutang, namun turut serta dalam pembagian laba,
   demikian halnya penghasilan dari hak-hak perseroan lainnya yang dalam
   hal pengenaan pajaknya diperlakukan sama sebagai penghasilan dari
   saham-saham menurut undang-undang perpajakan negara dimana
   perseroan yang melakukan pembayaran berkedudukan.
4. Ketentuan-ketentuan ayat 1 dan 2 tidak akan berlaku apabila pemilik
   saham yang menikmati dividen, yang merupakan penduduk suatu Negara
   Pihak pada persetujuan, melakukan kegiatan usaha di Negara Pihak
   lainnya pada persetujuan, dimana perseroan yang membayarkan dividen
   berkedudukan, melalui suatu bentuk usaha tetap, atau menjalankan
   pekerjaan bebas dengan suatu tempat tertentu dan pemilikan saham-saham
   atas mana dividen itu dibayarkan, mempunyai hubungan yang efektif
   dengan bentuk usaha tetap atau tempat tertentu itu. Dalam hal demikian
   berlaku ketentuan-ketentuan Pasal 7 atau Pasal 14, tergantung pada
   masalahnya.
5. Apabila suatu perseroan yang berkedudukan disuatu Negara Pihak pada
   persetujuan memperoleh laba atau penghasilan dari Negara Pihak lainnya
   pada persetujuan, negara lain tersebut tidak boleh mengenakan pajak
   apapun juga atas dividen yang dibayarkan oleh perseroan itu, kecuali
   apabila dividen itu dibayarkan kepada penduduk di negara lain itu atau
   apabila penguasaan saham-saham yang menghasilkan dividen itu
   mempunyai hubungan yang efektif dengan bentuk usaha tetap atau tempat
   tertentu yang berada di negara lain tersebut, juga tidak boleh mengenakan
   pajak atas laba yang tidak dibagikan sekalipun dividen-dividen yang
   dibayarkan atau laba yang tidak dibagikan itu terdiri dari seluruhnya atau
   sebagian dari laba atau penghasilan yang berasal dari negara lain itu.
Penjelasan Pasal 10 Tax Treaty model adalah sebagai berikut:
1. Istilah dividen adalah pembagian laba atau keuntungan dari sebuah
   perusahaan kepada para pemegang saham. Sedangkan menurut tax treaty
   adalah penghasilan dari saham-saham, atau hak-hak lainnya yang bukan
   merupakan surat-surat piutang, namun turut serta dalam pembagian laba,
   demikian halnya penghasilan dari hak-hak perseroan lainnya yang dalam
   hal pengenaan pajaknya diperlakukan sama sebagai penghasilan dari
   saham-saham menurut undang-undang perpajakan negara dimana
   perseroan yang melakukan pembayaran berkedudukan.
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2. Dividen merupakan sistem pemajakan with holding tax, dan merupakan
   pengenaan pajak yang menggunakan azas sumber penghasilan, tarif lebih
   rendah diterapkan jika terdapat kepemilikan saham paling rendah 10%,
   namun pada umumnya kepemilikan saham yang ditentukan adalah 25%,
   sesuai metode equity dalam kepemilikan saham.
3. Apabila penduduk asing tersebut memiliki usaha berupa BUT di negara
   sumber penghasilan maka pemajakannya bukan dividen, namun berlaku
   ketentuan penghitungan laba rugi sebagaimana diatur dalam ketentuan
   BUT, jika ada laba BUT dan tidak dibagi maka tidak dikenakan pajak,
   sebaliknya jika ditransfer ke luar negeri maka dikenakan pemajakan
   tersendiri PPh Pasal 26 ayat 4, dan bukan dividen.
Perbedaan UN dan OECD model adalah sebagai berikut:
1. Dalam UN, pemajakan dividen tergantung kesepakatan kedua negara, pada
   umumnya lebih rendah dari model OECD.
2. OECD tarif dividen ditentukan sebesar 5% jika kepemilikan sahamnya
   minimal 25%, sedangkan lainnya 15%, sedangkan model UN ditentukan
   sebesar .... persen tergantung hasil negoisasi, namun tarif lebih rendah jika
   kepemilikan sahamnya minimal 10%.
3. Model Indonesia, dalam Pasal 10 ayat 2, menambahkan bahwa
   pembebanan pajak tidak melebihi ..... persen dari jumlah kotor dividen.
   Ayat ini tidak akan mempengaruhi pajak perusahaan menyangkut dividen
   dibayar dari laba mana yang dikeluarkan.
4. Pasal 10 ayat 5, Model Indonesia menambahkan bahwa Laba BUT akan
   dikenakan pajak tambahan menurut hukum Undang-undang perpajakan
   Indonesia, dan pajak tersebut tidak melebihi ...... per sen dari jumlah laba
   setelah dikurangi Pajak Penghasilan.
5. Model Indonesia tidak menerapkan Pasal 10 ayat 5 dalam UN Model.
6. Model Indonesia, menambahkan Pasal 10 ayat 6, ketentuan pada ayat 5
   dari pasal ini (Pasal 10), tidak mempengaruhi ketentuan yang terkandung
   dalam Kontrak Bagi Hasil Minyak dan gas yang telah diputuskan oleh
   pemerintah Indonesia.
Pasal 11 Interest (Bunga)

                      UN                                   OECD

  1. Interest arising in contracting state 1. Interest arising in contracting state
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      and paid to a resident of other       and paid to a resident of other
      contracting state may be taxed in     contracting state may be taxed in
      that other state.                     that other state.


 2. however, such interest may also 2. however, such interest may also
    be taxed in the contracting state in be taxed in the contracting state in
    which it arises and according to     which it arises and according to
    the laws of that state, but if the   the laws of that state, but if the
    beneficial owner of the interest is  beneficial owner of the interest is
    a resident of the other contracting  a resident of the other contracting
    state. the tax so charged shall not  state. the tax so charged shall not
    exceed      …..per     cent     (the exceed 10 per cent of thr gross
    percentage is tobe established       amount of the interest. The
    through bilateral negotiations) of   competent authorities of the
    thr gross amount of the interest.    contracting state shall by mutual
    The competent authorities of the     agreement settle the mode of
    contracting state shall by mutual    application of this limitation.
    agreement settle the mode of
    application of this limitation.

 3. the term “interest” as used in this 3. the term “interest” as used in this
    article means income from debt—        article means income from debt—
    claims of every kind, whether or       claims of every kind, whether or
    not secured by mortgage and            not secured by mortgage and
    whether or not carrying a right to     whether or not carrying a right to
    participate in the debtor’s profits,   participate in the debtor’s profits,
    and in particular, income from         and in particular, income from
    government securities and income       government securities and income
    from bonds or debentures,              from bonds or debentures,
    including premiums and prizes          including premiums and prizes
    attaching to such securities, bonds    attaching to such securities, bonds
    or debentures. Penalty charges for     or debentures. Penalty charges for
    late payment shall not be regarded     late payment shall not be regarded
    as interest for the purpose of this    as interest for the purpose of this
    article.                               article.


 4. the provisions of paragraph 1 and 4. the provisions of paragraph 1 and
    2 shall not apply if the beneficial
Perpajakan Internasional di Indonesia                                   205

      owner of the interest, being a        2 shall not apply if the beneficial
      resident of a contracting state,      owner of the interest, being a
      carries on business in the other      resident of a contracting state,
      contracting state in which the        carries on business in the other
      interest    arises,   through     a   contracting state in which the
      permanent establishment situated      interest    arises    through     a
      therein, or performs in that other    permanent establishment situated
      state     independent      personal   therein and the debt-claim in
      services from a fixed base situated   respect of which the interest is
      there in, and the debt-claim in       paid is effectively connected with
      respect of which the interest is      such permanent establishment. In
      paid is effectively connected with    such case the provisions of article
      a) such permanent establishment       7 shall apply.
      or fixed base, or with b). business
      activities referred to in c) of
      paragraph 1 of article 7 shall
      apply. In such case the provisions
      of article 7 or article 14, as the
      case may be shall apply.


  5. Interest shall be deemed to arise 5. Interest shall be deemed to arise in
     in a contracting state when the      a contracting state when the payer
     payer is a resident of that state.   is a resident of that state. Where,
     Where, however, the person           however, the person paying inters,
     paying the interest, whether he is   whether he is a resident of a
     a resident of a contracting state or contracting state or not, has in
     not, has in contracting state a      contracting state a permanent
     permanent      establishment      in establishment in connection with
     connection with which the            which the indebtedness on which
     indebtedness on which the interest   the interest is paid was incurred,
     is paid was incurred, and such       and such interest is borne by such
     interest is borne by such            permanent establishment, then
     permanent establishment, then        such interest shall be deemed to
     such interest shall be deemed to     arise in the state in which the
     arise in the state in which the      permanent       establishment     is
     permanent       establishment     is situated.
     situated.
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 6. where, by reason of a special
    relationship between the payer
                                      6. where, by reason of a special
    and the beneficial owner or
                                         relationship between the payer
    between both of them and some
                                         and the beneficial owner or
    other person, the amount of the
                                         between both of them and some
    interest, having regard to the
                                         other person, the amount of the
    debt—claim for which it is paid,
                                         interest, having regard to the
    exceeds the amount which would
                                         debt—claim for which it is paid,
    have been agreed upon by the
                                         exceeds the amount which would
    payer and the beneficial owner in
                                         have been agreed upon by the
    the absence of such relationship,
                                         payer and the beneficial owner in
    the excess, due regard being had
                                         the absence of such relationship,
    to the other provisions of this
                                         the excess, due regard being had
    convention.
                                         to the other provisions of this
                                         convention.


Terjemahan Pasal 11 Tax Treaty UN model adalah sebagai berikut:
1. Bunga yang berasal dari suatu Negara Pihak pada persetujuan dan
   dibayarkan kepada penduduk Negara Pihak lainnya pada persetujuan dapat
   dikenakan pajak di negara lain tersebut.
2. Namun demikian, bunga tersebut dapat juga dikenakan pajak di Negara
   Pihak pada persetujuan tempat bunga itu berasal, dan sesuai dengan
   perundang-undangan negara tersebut, akan tetapi apabila penerima bunga
   adalah pemberi pinjaman yang menikmati bunga itu, maka pajak yang
   dikenakan tidak akan melebihi …. Persen (persentasenya ditentukan
   berdasarkan kesepakatan bersama antara dua negara yang mengadakan
   perjanjian) dari jumlah kotor bunga. Pejabat-pejabat yang berwenang dari
   kedua negara pihak pada persetujuan dengan mengadakan perjanjian yang
   saling menguntungkan dapat mengatur pelaksanaan pengenaan pajak atas
   bunga tersebut.
3. Istilah "bunga" yang digunakan dalam pasal ini berarti penghasilan dari
   semua jenis tagihan hutang baik yang dijamin dengan hipotik maupun tidak
   dan baik yang mempunyai hak atas pembagian laba atau tidak dan
   khususnya penghasilan dari surat-surat perbendaharaan negara dan surat-
   surat obligasi atau surat-surat hutang, termasuk premi dan hadiah yang
   terikat pada surat-surat perbendaharaan, obligasi atau surat-surat hutang
   tersebut.
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4. Ketentuan-ketentuan ayat 1 sampai ayat 2 tidak akan berlaku apabila
   pemberi pinjaman yang menikmati bunga yang berkedudukan di suatu
   Negara Pihak pada persetujuan, melakukan kegiatan usaha di Negara Pihak
   lainnya pada persetujuan dimana tempat bunga itu berasal melalui suatu
   bentuk usaha tetap yang berada disana, atau menjalankan pekerjaan bebas
   di negara lainnya melalui suatu tempat tetap yang berada disana, dan
   tagihan hutang yang menghasilkan bunga itu mempunyai hubungan yang
   efektif dengan bentuk usaha tetap atau tempat tetap itu. Dalam hal demikian
   tergantung pada masalahnya, berlaku ketentuan-ketentuan Pasal 7 atau
   Pasal 14.
5. Bunga dianggap berasal dari suatu Negara Pihak pada persetujuan apabila
   yang membayarkan bunga adalah pemerintah Negara Pihak pada
   persetujuan itu sendiri, suatu pemerintah daerahnya, atau penduduk negara
   tersebut. Namun demikian, apabila orang atau badan yang membayar bunga
   itu, tanpa memandang apakah ia penduduk suatu Negara Pihak pada
   persetujuan atau tidak, mempunyai bentuk usaha tetap atau tempat tetap
   disuatu Negara Pihak pada persetujuan dimana bunga yang dibayarkan
   menjadi beban bentuk usaha tetap atau tempat tetap tersebut, maka bunga
   itu akan dianggap berasal dari Negara Pihak pada persetujuan dimana
   bentuk usaha tetap atau tempat tetap itu berada.
6. Jika karena alasan adanya hubungan istimewa antara pembayar bunga
   dengan pemilik yang menikmati bunga atau antara keduanya dengan orang
   atau badan lain dengan memperhatikan besarnya tagihan hutang yang
   menghasilkan bunga itu, jumlah bunga yang dibayarkan yang melebihi
   jumlah yang seharusnya disetujui antara pembayar dan pemilik yang
   menikmati bunga seandainya hubungan istimewa itu tidak ada, maka
   ketentuan-ketentuan pasal ini akan berlaku hanya atas jumlah yang
   seharusnya disetujui tersebut. Dalam hal demikian, jumlah kelebihan
   pembayaran tersebut akan tetap dikenakan pajak sesuai dengan perundang-
   undangan masing-masing Negara Pihak pada persetujuan, dengan
   memperhatikan ketentuan-ketentuan lainnya dalam persetujuan ini.
Penjelasan Pasal 11 Tax Treaty model adalah sebagai berikut:
1. Bunga adalah penghasilan dari semua jenis tagihan atas piutang baik yang
   dijamin dengan hipotik atau tidak, dan baik yang mempunyai hak atas
   pembagian laba maupun atas keuntungan yang diperoleh krditor dan
   khususnya penghasilan dari surat perbendaharaan negara dan surat-surat
   obligasi atau surat-surat hutang, termasuk premi dan hadiah yang terikat
   pada surat perbendaharaan negara dan surat-surat obligasi atau surat-surat
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      hutang tersebut. Denda atas pembayaran yang terlambat tidak dianggap
      sebagai bunga.4
2. Menurut penulis istilah Bunga dalam tax treaty adalah pembagian hak yang
   diberikan kepada pemberi pinjaman atas jumlah modal yang diberikan
   kepada peminjam sesuai dengan kesepakatan atau persetujuan bersama
   dalam bentuk persentase dan tidak melihat keuntungan atau kerugian
   penerima pinjaman.
3. Menurut tax treaty Istilah "bunga" yang digunakan dalam pasal ini berarti
   penghasilan dari semua jenis tagihan hutang baik yang dijamin dengan
   hipotik maupun tidak dan baik yang mempunyai hak atas pembagian laba
   atau tidak dan khususnya penghasilan dari surat-surat perbendaharaan
   negara dan surat-surat obligasi atau surat-surat hutang, termasuk premi dan
   hadiah yang terikat pada surat-surat perbendaharaan, obligasi atau surat-
   surat hutang tersebut.
4. Penerapan pemajakan atas bunga adalah with holding tax, batasan
   maksimal 10% apabila pemberi pinjaman adalah negara yang mengadakan
   perjanjian tax treaty, karena agar tidak terjadi penerapan pajak ganda dan
   agar pajak yang dibayar dapat dikreditkan seluruhnya.
5. Bilamana terdapat pembayaran bunga yang tidak wajar, maka negara yang
   penduduknya membayar bunga dapat melakukan penghitungan kembali,
   apabila terjadi antara pemberi dan penerima bunga terdapat hubungan
   istimewa, dan mengenakan pemajakannya sesuai dengan ketentuan yang
   berlaku jika terjadi diantara pihak-pihak yang bebas.
6. Bunga dapat menjadi penghasilan yang bersifat passive income atau
   business income, apabila passive income maka pengenaan pajaknya di
   Indonesia dengan with holding tax PPh Pasla 26 UU PPh, namun jika
   business income maka pengenaan pajaknya melalui penghitungan Bentuk
   Usaha Tetap.
Perbedaan Model OECD, UN dan Indonesia Model adalah sebagai
berikut:
1. Pasal 11 ayat 2, UN dan Model Indonesia menegaskan persentase
   tergantung kesepakatan kedua negara, sedangkan OECD jelas menegaskan
   bahwa pemajakan bunga tidak boleh melebihi 10% dari jumlah bruto.



4
    Ibid hal.
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2. Pasal 11 ayat 4, UN lebih menjelaskan bahwa untuk tidak dikenakan obyek
   bunga adalah apabila ia menjalankan pekerjaan bebas di negara lainnya
   melalui suatu tempat tetap yang berada disana.
3. Model Indonesia, menambahkan Pasal 11 ayat 3, yang menyatakan bahwa
   bunga yang diterima oleh pemerintah, negara bagian atau pemerintah
   daerah, akan dibebaskan pengenaan pajaknya.
4. Untuk ayat lainnya dalam Pasal 11, tidak ada perbedaan antara UN, OECD
   dan Indonesia Model.


Pasal 12 Royalties (Royalti)

                      UN                                  OECD

  1. royalties arising in a contracting 1. royalties arising in a contracting
     state and paid to a resident of the   state and beneficially owned by a
     other contracting state may be        resident of the other contracting
     taxed in that other state.            state shall be taxable only in that
                                           other state.

  2. However, such royalties may also
     be taxed in the constracting state
     in which they arise and according
     to the laws of that state, but if the
     beneficial owner of the royalties is
     a resident of the other contracting
     state. the tax so charged shall not
     exceed      …..per      cent     (the
     percentage is tobe established
     through bilateral negotiations) of
     thr gross amount of the royalties.
     The competent authorities of the
     contracting state shall by mutual
     agreement settle the mode of
     application of this limitation.


  3. the term ”royalties” as used in this 2. the term ”royalties” as used in this
     article means payment of any kids       article means payment of any kids
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      received as a consideration for the      received as a consideration for the
      use of, or the right to use, any         use of, or the right to use, any
      copyright of literary, artistic or       copyright of literary, artistic or
      scientific      work      including      scientific     work      including
      cinematograph films, or film or          cinematograph films, any patent,
      tapes used for radio or television       trade mark design or model, plan,
      broadcasting any patent, trade           secret formula or process, or for
      mark design or model, plan, secret       information concerning industrial,
      formula or process, or for the use,      commercial       or       scientific
      or the right to use, industrial,         experience.
      commercial        or      scientific
      equipment or for information
      concerning industrial, commercial
      or scientific experience.


 4. the provisions of paragraph 1 and 3. the provisions of paragraph 1 shall
    2 shall not apply if the beneficial  not apply if the beneficial owner
    owner of the royalties, being a      of the royalties, being a resident
    resident of a contracting state,     of a contracting state, carries on
    carries on business in the other     business in the other contracting
    contracting state in which the       state in which the royalties arise
    royalties    arise    through     a  through         a         permanent
    permanent establishment situated     establishment situated therein and
    therein or performs in that other    right       such          permanent
    state     independent      personal  establishment. In such case the
    services from a fixed base situated  provisions of article 7 shall apply.
    there in, and the debt-claim in
    respect of which the royalties are
    paid is effectively connected with
    a) such permanent establishment
    or fixed base, or with b). business
    activities referred to in c) of
    paragraph 1 of article 7 shall
    apply. In such case the provisions
    of article 7 or article 14, as the
    case may be shall apply.


 5. Royalties shall be deemed to arise
Perpajakan Internasional di Indonesia                               211

      in a contracting state when the
      payer is a resident of that state.
      Where, however, the person
      paying the royalties, whether he is
      a resident of a contracting state or
      not, has in contracting state a
      permanent       establishment     in
      connection with which the
      liability to pay the royalties was
      incurred, and such royalties are
      borne      by     such   permanent
      establishment or fixed base, then
      such royalties shall be deemed to
      arise in the state in which the
      permanent establishment or fixed
      base is situated.


  6. where, by reason of a special
     relation between the player and 4. where, by reason of a special
     the beneficial owner or between    relation between the player and
     both of them and some other        the beneficial owner or between
     person, the amount of royalties,   both of them and some other
     having regard to the use, right or person, the amount of royalties,
     information for which are paid,    having regard to the use, right or
     exceeds the amount which would     information for which are paid,
     have been agreed upon by the       exceeds the amount which would
     payer and the beneficial owner in  have been agreed upon by the
     the absence of such relationship,  payer and the beneficial owner in
     the provisions of article shall    the absence of such relationship,
     apply only to the last-mentioned   the provisions of article shall
     amount. In Such case, the excess   apply only to the last-mentioned
     part of the payments shall remain  amount. In Such case, the excess
     taxable according to the laws of   part of the payments shall remain
     each contracting state, due regard taxable according to the laws of
     being had to the other provisions  each contracting state, due regard
     of this convention.                being had to the other provisions
                                        of this convention.
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Terjemahan Pasal 12 Tax Treaty UN model adalah sebagai berikut:
1. Royalti yang berasal dari Negara Pihak pada persetujuan dan dibayarkan
   kepada penduduk dari suatu Negara Pihak lainnya pada persetujuan dapat
   dikenakan pajak di negara lain tersebut.
2. Namun demikian royalti tersebut dapat juga dikenakan pajak di Negara
   Pihak pada persetujuan dimana royalti itu berasal sesuai dengan
   perundang-undangan negara itu, tetapi apabila penerima royalti adalah
   pemilik royalti yang menikmatinya, maka pajak yang dikenakan tidak akan
   melebihi …… persen (persentasenya ditentukan berdasarkan kesepakatan
   bersama antara dua negara yang mengadakan perjanjian) dari jumlah total
   kotor royalti. Pejabat-pejabat yang berwenang dari kedua negara pihak
   pada persetujuan dengan mengadakan perjanjian yang saling
   menguntungkan dapat mengatur pelaksanaan pengenaan pajak atas royalty
   tersebut.
3. Istilah "royalti" sebagaimana digunakan dalam Pasal ini berarti segala jenis
   pembayaran yang diterima sebagai balas jasa atas penggunaan, hak
   menggunakan setiap hak cipta kesusasteraan, kesenian atau karya ilmiah,
   termasuk film-film sinematografi dan film-film atau pita-pita untuk siaran
   radio, televisi, paten, merk dagang, desain atau model, rencana, rumus
   rahasia atau cara pengolahan, atau hak menggunakan perlengkapan-
   perlengkapan industri, perdagangan atau pengetahuan, atau untuk
   keterangan mengenai pengalaman di bidang industri, perdagangan atau
   ilmu pengetahuan.
4. Ketentuan-ketentuan ayat 1 dan ayat 2 tidak berlaku, apabila pihak si
   penerima royalti, yang merupakan penduduk suatu Negara Pihak pada
   persetujuan menjalankan usaha di Negara Pihak lainnya pada persetujuan
   dimana royalti itu berasal, melalui suatu bentuk usaha tetap yang berada
   disana, atau melakukan suatu pekerjaan bebas di negara lainnya itu melalui
   suatu tempat tertentu, dan hak atau milik sehubungan dengan mana royalti
   itu dibayarkan, mempunyai hubungan yang efektif dengan a).bentuk usaha
   tetap atau tempat usaha tetap, atau dengan b) kegiatan usaha sebagaimana
   diatur dalam ayat 1 dari pasal 7. Dalam hal demikian, ZZ melihat pada
   masalahnya, berlaku ketentuan Pasal 7 atau Pasal 14.
5. Royalti dapat dianggap berasal dari Negara Pihak pada persetujuan apabila
   pembayarnya adalah orang atau badan yang membayarkan royalti, tanpa
   memandang apakah ia penduduk suatu Negara Pihak pada persetujuan atau
   bukan, memiliki bentuk usaha tetap atau tempat tertentu di suatu Negara
   Pihak pada persetujuan dimana kewajiban membayar itu timbul, dan
Perpajakan Internasional di Indonesia                                  213

    pembayaran tersebut menjadi beban bentuk usaha tetap atau tempat
    tertentu tersebut, maka royalti itu dianggap berasal dari negara dimana
    bentuk usaha tetap atau tempat tertentu itu berada.
6. Jika karena alasan adanya hubungan istimewa antara pembayar dengan
   pemilik hak yang menikmati atau antara kedua-duanya dengan pihak
   ketiga, maka jumlah royalti dengan memperhatikan penggunaan, hak dan
   keterangan untuk mana royalty itu dibayar melebihi dari jumlah yang
   seharusnya disepakati oleh pembayar dan pemilik hak seandainya tidak
   ada hubungan istimewa semacam itu, maka ketentuan-ketentuan Pasal ini
   hanya akan berlaku terhadap jumlah yang disebut terakhir. Dalam hal
   demikian, jumlah kelebihan pembayaran tersebut akan tetap dikenakan
   pajak sesuai dengan perundang-undangan masing-masing Negara Pihak
   pada persetujuan dengan memperhatikan ketentuan-ketentuan lainnya
   dalam persetujuan ini.
Penjelasan Pasal 12 Tax Treaty model adalah sebagai berikut:
1. Istilah royalty menurut penulis adalah hak yang diterima oleh pemilik hak
   cipta, hak paten atau pemberi informasi atas penggunaan hasil cipta atau
   penggunaan merk oleh pihak ketiga.
2. Menurut tax treaty istilah royalty adalah segala jenis pembayaran yang
   diterima sebagai balas jasa atas penggunaan, hak menggunakan setiap hak
   cipta kesusasteraan, kesenian atau karya ilmiah, termasuk film-film
   sinematografi dan film-film atau pita-pita untuk siaran radio, televisi,
   paten, merk dagang, desain atau model, rencana, rumus rahasia atau cara
   pengolahan, atau hak menggunakan perlengkapan-perlengkapan industri,
   perdagangan atau pengetahuan, atau untuk keterangan mengenai
   pengalaman di bidang industri, perdagangan atau ilmu pengetahuan.
3. Royalti dapat dikenakan pajak di negara lain, arti kata dapat berarti
   pemajakannya dikenakan di dua tempat, yaitu di negara sumber
   penghasilan dengan withholding tax, dan di negara domisili dengan
   menghitung kembali penghasilan tersebut ke dalam laba usaha kantor
   pusat atau penerima royalti.
4. Untuk menghindari pemajakan ganda, maka tarif withholding tax paling
   tinggi pada umumnya 10%, dan sebaik mungkin lebih kecil pengenaannya,
   agar pemajakan di negara sumber kredit pajaknya dapat dikreditkan
   seluruhnya.
5. negara berkembang, sangat menginginkan tarif pajak atas royalti lebih
   tinggi, karena mereka lebih banyak memanfaatkan hak cipta, hak paten
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                                        dalam Model OECD, UN, dan Model Indonesia

   atau informasi dari negara maju, sedangkan negara maju menginginkan
   tarif royalti rendah, bahkan lebih bagus pemajakannya berada di negara
   domisili, karena pada umumnya merekalah yang memperoleh penghasilan,
   sehingga pemajakannya lebih banyak di negara domisili.
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
1. Pasal 12 ayat 2 di UN dan Indonesia Model mengatur tentang tarif royalti
   berdasarkan kesepakatan kedua negara dalam persetujuan, sedangkan
   dalam OECD tidak dijelaskan lebih lanjut tarif persentase atas royalti
   tersebut.
2. Pasal 12 ayat 3 di Indonesia Model, Istilah " royalti" lebih diperjelas yaitu
   pembayaran secara berkala atau bukan, dan dalam bentuk apapun yang
   dibuat sebagai pertimbangan untuk:
   a. penggunaan dari, atau hak untuk menggunakan, hak cipta apapun, hak
       paten, disain atau model, rencana, rumusan yang rahasia atau cara
       pengolahan, merek dagang atau hak milik lainnya atau hak atau ;
   b. penggunaan dari, atau atau hak menggunakan industri, perdagangan atau
       pengetahuan perlengkapan-perlengkapan industri,
   c. persediaan dari informasi atau pengetahuan ilmiah, teknis, pengetahuan
       komersil atau industri atau informasi; atau
   d. persediaan tentang segala bantuan yang pokok atau sampingan tentang
       hak kekayaan atau hak milik sebagaimana di sebutkan dalam
       subparagraph ( a), apapun peralatan seperti tersebut didalam sub-
       paragraph ( b) atau apapun pengetahuan atau informasi seperti seperti
       tersebut didalam sub-paragraph ( c); atau
   e. penggunaan dari, atau hak untuk penggunaan:
       i) film gambar hidup; atau
       ii) film atau video untuk digunakan dalam penguhung dengan televisi;
                   atau
       iii) tape untuk digunakan dalam penghubung dengan siaran radio.
       Sedangkan istilah model OECD hanya terbatas pada Istilah "royalti"
   berarti segala jenis pembayaran yang diterima sebagai balas jasa atas
   penggunaan, hak menggunakan setiap hak cipta kesusasteraan, kesenian
   atau karya ilmiah, termasuk film-film sinematografi, paten, merk dagang,
   desain atau model, rencana, rumus rahasia atau cara pengolahan, atau
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    untuk keterangan mengenai pengalaman di bidang industri, perdagangan
    atau ilmu pengetahuan.
3. Dalam Pasal 12 ayat 4, Model UN dan Indonesia menjelaskan bahwa,
   Ketentuan-ketentuan pemajakan atas royalti tidak berlaku, apabila pihak si
   penerima royalti, yang merupakan penduduk suatu Negara Pihak pada
   persetujuan menjalankan usaha di Negara Pihak lainnya pada persetujuan
   dimana royalti itu berasal, melalui suatu bentuk usaha tetap yang berada
   disana, atau melakukan suatu pekerjaan bebas di negara lainnya itu
   melalui suatu tempat tertentu, dan hak atau milik sehubungan dengan
   mana royalti itu dibayarkan, mempunyai hubungan yang efektif dengan
   a).bentuk usaha tetap atau tempat usaha tetap, atau dengan b) kegiatan
   usaha sebagaimana diatur dalam ayat 1 dari pasal 7. Dalam hal demikian,
   melihat pada masalahnya, berlaku ketentuan Pasal 7 atau Pasal 14.
   Sedangkan Model OECD tidak mengatur pemajakan royalti tidak berlaku
   apabila melakukan suatu pekerjaan bebas melalui suatu tempat tertentu.
4. Pasal 12 ayat 5 dalam UN dan Indonesia Model, dijelaskan tentang Royalti
   dapat dianggap berasal dari negara sumber apabila orang atau badan yang
   membayarkan royalti, tanpa memandang apakah ia penduduk suatu Negara
   Pihak pada persetujuan atau bukan, memiliki bentuk usaha tetap atau
   tempat tertentu di suatu Negara Pihak pada persetujuan dimana kewajiban
   membayar itu timbul, dan pembayaran tersebut menjadi beban bentuk
   usaha tetap atau tempat tertentu tersebut, maka royalti itu dianggap berasal
   dari negara dimana bentuk usaha tetap atau tempat tertentu itu berada.
   Namun di dalam Model OECD tidak dijelaskan hal demikian.
5. ayat lainnya dalam Pasal 12, untuk Model UN, OECD dan Indonesia, tidak
   ada perbedaan.
Pasal 13 Capital Gains (Keuntungan Harta Bergerak)

                      UN                                  OECD

  1. Gains derived by a resident of a 1. Gains derived by a resident of a
     Contracting State from the            Contracting State from the
     alienation of immovable property      alienation of immovable property
     referred to in article 6 and situated referred to in Article 6 and situated
     in the other Contracting State may    in the other Contracting State may
     be taxed in that other State          be taxed in that other State.
  2. Gains from the alienation of 2. Gains from the alienation of
     movable property forming part of movable property forming part of
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                                           dalam Model OECD, UN, dan Model Indonesia

       the business property of a               the business property of a
       permanent establishment which an         permanent establishment which an
       enterprise of a Contracting State        enterprise of a Contracting State
       has in the other Contracting State       has in the other Contracting State,
       or of movable property pertaining        including such gains from the
       to a fixed base available to a           alienation of such a permanent
       resident of a Contracting State in       establishment (alone or with the
       the other Contracting State for the      whole enterprise), may be taxed in
       purpose       of       performing        that other State.
       independent personal services,
       including such gains from the
       alienation of such a permanent
       establishment (alone or with the
       whole enterprise) or of such fixed
       base, may be taxed in that other
       State.
 3. Gains from the alienation of ships 3. Gains from the alienation of ships
    or aircraft operated in international or aircraft operated in international
    traffic, boats engaged in inland      traffic, boats engaged in inland
    waterways transport or movable        waterways transport or movable
    property     pertaining     to    the property     pertaining     to    the
    operation of such ships, aircraft or  operation of such ships, aircraft or
    boats, shall be taxable only in the   boats, shall be taxable only in the
    Contracting State in which the        Contracting State in which the
    place of effective management of      place of effective management of
    the enterprise is situated.           the enterprise is situated.
 4. Gains from the alienation of shares
    of the capital stock of a company,
    or of an interest in a partnership,
    trust or estate the property of
    which      consists     directly or
    indirectly       principally     of
    immovable property situated in a
    Contracting State may be taxed in
    that State. In particular:
      i. Nothing contained in paragraph
         4 shall apply to a company,
         partnership, trust or estate, other
         than a company engaged in the
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        business of management of
        immovable       properties,    the
        property of which consists
        directly or indirectly principally
        of immovable property used by
        such company, partnership, trust
        or estate in its business
        activities.
    ii. For the purposes of this
        paragraph,     “principally”   in
        relation    to   ownership     of
        immovable property means the
        value of such immovable
        property exceeding seventy five
        percent of the aggregate value of
        all assets owned by the
        company, partnership, trust or
        estate.
  5. Gains from the alienation of shares
     other than those mentioned in
     paragraph 4 representing a
     participation of ___ per cent (the
     percentage is to be established
     through bilateral negotiations) in a
     company which is a resident of a
     Contracting State may be taxed in
     that State.
                                             4. Gains from the alienation of any
  6. Gains from the alienation of any           property other than that referred to
     property other than that referred to       in paragraphs 1, 2 and 3, shall be
     in paragraphs 1, 2, 3, 4 and 5 shall       taxable only in the Contracting
     be taxable only in the Contracting         State of which the alienator is a
     State of which the alienator is a          resident.
     resident.




Terjemahan Pasal 13 Tax Treaty UN Model adalah sebagai berikut:
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                                       dalam Model OECD, UN, dan Model Indonesia

1. Keuntungan yang diperoleh penduduk suatu Negara Pihak pada
   persetujuan dari pemindahtanganan harta tak gerak, sebagaimana
   dimaksud dalam Pasal 6 dan terletak di Negara Pihak lainnya pada
   persetujuan, dapat dikenakan pajak di Negara Pihak lainnya tersebut.
2. Keuntungan dari pemindahtanganan harta bergerak yang merupakan
   bagian kekayaan suatu bentuk usaha tetap yang dimiliki oleh perusahaan
   salah satu negara di negara lainnya atau dari harta bergerak yang
   merupakan bagian dari suatu tempat usaha tetap yang tersedia bagi
   penduduk salah satu negara untuk melakukan pekerjaan bebas, termasuk
   keuntungan dari pemindahtanganan bentuk usaha tetap itu (tersendiri atau
   beserta keseluruhan perusahaan) atau pemindahtanganan tempat tertentu,
   dapat dikenakan pajak di Negara Pihak lainnya tersebut.
3. Keuntungan yang diterima oleh penduduk suatu negara dari
   pemindahtanganan kapal-kapal dan pesawat udara yang dioperasikan
   dalam jalur lalu lintas internasional, perahu-perahu yang yang dioperasikan
   untuk pengangkutan sungai, atau harta bergerak yang ada hubungannya
   dengan pengoperasian kapal-kapal dan pesawat udara, hanya akan
   dikenakan pajak di negara tempat manajemen dari perusahaan yang
   mengoperasikannya berada.
4. Keuntungan dari pemindahtanganan saham-saham dari suatu perusahaan,
   atau penyertaan dalam suatu persekutuan, trust (jaminan) atau tanah milik,
   yang aktivanya secara langsung maupun tidak langsung terutama terdiri
   dari harta tak bergerak di salah satu negara dapat dikenai pajak di negara
   tersebut. Khususnya:
   1) Ketentuan pada ayat 4 diatas tidak berlaku terhadap perusahaan,
       persekutuan, jaminan atau tanah milik, kecuali perusahaan yang
       bergerak dalam pengusahaan atas harta tak bergerak, yang terdiri dari
       secara langsung atau tidak langsung sebagian besar harta tak bergerak
       yang digunakan oleh perusahaan, persekutuan, trust (jaminan) atau
       tanah milik tersebut dalam kegiatan usahanya.
   2) Yang dimaksud dengan “terutama” pada ayat ini dalam hubungannya
       dengan pemilikan atas harta tak gerak adalah jika nilai dari harta
       tersebut melebihi lima puluh persen dari keseluruhan harta yang
       dimiliki oleh perusahaan, persekutuan, Jaminan atau tanah milik
       tersebut.
5. Keuntungan dari pemindahtanganan saham-saham selain yang disebutkan
   dalam ayat 4 yang mewakili partisipasi dari ……persen (persentasenya
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    ditentukan berdasarkan kesepakatan bersama antara dua negara yang
    mengadakan perjanjian) di sebuah perusahaan yang berdomisili di salah
    satu negara dapat dikenakan pajak di negara itu
6. Keuntungan dari pemindahtanganan harta lainnya, kecuali yang disebut
   pada ayat-ayat 1,2,3,4 dan 5 hanya akan dikenakan pajak di negara dimana
   orang/badan yang memindahkan merupakan penduduk / berkedudukan.
Penjelasan Pasal 13 Tax Treaty model adalah sebagai berikut:
1. Keuntungan dari pengalihan harta dapat dikenai pajak di negara sumber,
   Indonesia mengenakan penjualan saham ke luar negeri dengan tarif 20% x
   25% x penghasilan bruto.
2. Penduduk asing yang menjalankan usaha berupa Bentuk Usaha Tetap,
   dalam meghitung laba rugi penjualan aktiva tersebut dengan
   menggabungkankannya kedalam laba usaha BUT.
3. Sedangkan untuk laba penjualan kapal-kapal dan pesawat udara yang
   dioperasikan dalam jalur lalu lintas internasional, perahu-perahu yang yang
   dioperasikan untuk pengangkutan sungai, atau harta bergerak yang ada
   hubungannya dengan pengoperasian kapal-kapal dan pesawat udara,
   hanya akan dikenakan pajak di negara tempat manajemen dari perusahaan
   yang mengoperasikannya berada (negara domisili).
4. Jika penduduk asing memiliki harta berupa jaminan atau tanah milik di
   negara lainnya Keuntungan dari pemindahtanganan saham-saham dari
   suatu perusahaan, atau penyertaan dalam suatu persekutuan, jaminan atau
   tanah milik, yang aktivanya secara langsung maupun tidak langsung
   terutama terdiri dari harta tak bergerak di salah satu negara dapat dikenai
   pajak di negara tersebut, khususnya jika nilai harta tetap tersebut adalah
   melebihi 50% dari seluruh nilai aktiva dari perusahaan, atau penyertaan
   dalam suatu persekutuan, trust (jaminan) atau tanah milik. Dalam hal ini
   tidak termasuk harta tetap yang dipakai oleh perusahaan yang kegiatannya
   menggunakan harta tersebut
5. Sedangkan harta lainnya, selain yang disebut diatas pemajakannya di
   lakukan di negara domisili.


Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
1. Model OECD, dalam Pasal 13 ayat 2 Keuntungan dari pemindahtanganan
   harta bergerak dari sebuah BUT, tidak mencakup definisi harta bergerak
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                                              dalam Model OECD, UN, dan Model Indonesia

     yang merupakan bagian dari suatu tempat usaha tetap yang tersedia bagi
     penduduk salah satu negara untuk melakukan pekerjaan bebas, sedangkan
     Model UNdan Indonesia menjelaskan tentang tempat usaha tetap untuk
     pekerjaan bebas jika melakukan pengalihan harta, keuntungannya
     dikenakan di suatu tempat tetap tersebut, karena termasuk definisi BUT.
 2. Model Indonesia dan OECD, tidak menerapkan Pasal 13 ayat 4 dan 5
    dalam UN Model.
Pasal 14 Independent Personal Services (Pekerjaan Bebas)

                    UN                                         OECD

     1. Income derived by a resident of deleted
       a Contracting State in respect of
       professional services or other
       activities of an independent
       character shall be taxable only in
       that State except in the following
       circumstances,      when      such
       income may also be taxed in the
       other Contracting State:
       (a) If he has a fixed base
           regularly available to him in
           the other Contracting State
           for the purpose of performing
           his activities; in that case,
           only so much of the income
           as is attributable to that fixed
           base may be taxed in that
           other Contracting State; or
       (b) If his stay in the other
           Contracting State is for a
           period or periods amounting
           to or exceeding in the
           aggregate 183 days in any
           twelve-month           period
           commencing or ending in the
           fiscal year concerned; in that
           case, only so much of the
           income as is derived from his
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           activities performed in that
           other State may be taxed in
           that other State.
2.     term “professional services”
     includes especially independent
     scientific,    literary,     artistic,
     educational or teaching activities as
     well as the independent activities
     of physicians, lawyers, engineers,
     architects,       dentists       and
     accountants.


Terjemahan Pasal 14 Tax Treaty UN model adalah sebagai berikut:
1. Penghasilan yang diperoleh penduduk dari suatu Negara Pihak pada
   persetujuan sehubungan dengan jasa-jasa profesional atau pekerjaan bebas
   lainnya hanya akan dikenakan pajak di negara itu kecuali dalam hal
   dibawah ini, dimana penghasilan itu dapat juga dikenai pajak di negara
   pada persetujuan lainnya:
     a. Jika ia mempunyai suatu tempat tertentu yang tersedia secara teratur
        dipergunakan untuk menjalankan pekerjaan di Negara Pihak lainnya
        pada persetujuan itu, penghasilan tersebut dapat dikenakan pajak di
        Negara Pihak lainnya itu tetapi hanya bagian penghasilan yang
        dianggap berasal dari tempat tertentu itu atau
     b. Jika ia tinggal di Negara Pihak lainnya itu selama suatu masa atau
        masa-masa yang tidak melebihi 183 hari dalam masa 12 bulan yang
        mulai atau berakhir pada satu tahun pajak, dalam hal ini hanya
        penghasilan yang diperoleh dari kegiatan-kegiatan yang dilakukan di
        negara lain itulah yang akan dikenakan pajak di Negara Pihak lainnya
        itu.
2. Istilah "jasa-jasa profesional" terutama meliputi kegiatan-kegiatan di
   bidang ilmu pengetahuan, kesusasteraan, kesenian, pendidikan atau
   pengajaran yang dilakukan secara independen, demikian juga pekerjaan-
   pekerjaan bebas yang dilakukan oleh para dokter, ahli hukum, ahli teknik,
   arsitek, dokter gigi dan akuntan.
Penjelasan Pasal 14 Tax Treaty model adalah sebagai berikut:
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                                       dalam Model OECD, UN, dan Model Indonesia

Untuk orang pribadi yang memperoleh penghasilan dari jasa profesi, seperti ;
dokter, arsitek, pengacara, akuntan dll, apabila ia memperoleh hasil dari
negara sumber, maka dikenakan pajak hanya di negara domisili, kecuali jika ia
membuat suatu usaha tetap atau tinggal di Indonesia selama lebih dari 183 hari
dalam kurun waktu 12 bulan.
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
1. Dalam Model OECD, Pasal 14 dihapus, sedangkan dalam Model Indonesia
   dalam ayat 1 Pendapatan yang diperoleh oleh penduduk dari suatu negara
   yang terikat persetujuan menyangkut jasa yang profesional atau aktivitas
   lainnya yang berdiri bebas, akan dapat dikenakan pajak di negara itu,
   kecuali jika ia mempunyai suatu tempat tertentu yang secara teratur
   menyediakan untuk pegawai pekerja bebas di negara lain untuk
   kepentingan melakukan aktivitasnya atau ia hadir di negara lain untuk
   suatu periode atau melebihi periode-periode........ hari selama dua belas
   bulan. Jika ia mempunyai suatu tempat tertentu di negara lain untuk
   periode atau periode-periode yang tersebut di atas, pendapatan dikenakan
   pajak di negara lain, tetapi hanya sejumlah laba yang dianggap dari suatu
   tempat tertentu atau diperoleh di negara lain sepanjang periode atau
   periode-periode yang tersebut di atas.
2. Untuk Model Indonesia Pasal 14 ayat 1 huruf a dan B, sudah di atur dalam
   pasal 14 ayat 1.
Pasal 15 Dependent Personal Services (Pekerjaan dalam hubungan kerja)

                 UN                                     OECD

 1. Subject to provisions of article 1. Subject to provisions of article
    16, 18 and 19, salaries, wages and  16, 18 and 19, salaries, wages and
    other     similar     remuneration  other     similar     remuneration
    derived by a resident of a          derived by a resident of a
    contracting state in respect of an  contracting state in respect of an
    employment shall be taxable only    employment shall be taxable only
    in that state unless the            in that state unless the
    employment is exercised in the      employment is exercised in the
    other contracting state. If the     other contracting state. If the
    employment is so exercised, such    employment is so exercised, such
    remuneration as is derived there    remuneration as is derived there
    from may be taxed in that other     from may be taxed in that other
    state.                              state.
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 2. Notwithstanding the provisions of 2. Notwithstanding the provisions of
    paragraph      1,    remuneration    paragraph      1,    remuneration
    derived by a resident of a           derived by a resident of a
    contracting state in respect of an   contracting state in respect of an
    employment exercised in the          employment exercised in the
    other contracting state shall be     other contracting state shall be
    taxable only in the first-           taxable only in the first-
    mentioned state if:                  mentioned state if:
 a. The recipient is present in the       a. The recipient is present in the
    other state for a period or periods      other state for a period or
    not exceeding in the aggregate           periods not exceeding in the
    183 days in any twelve month             aggregate 183 days in any
    period commencing or ending the          twelve        month      period
    fiscal year concerned, and               commencing or ending the
                                             fiscal year concerned, and
 b. The remuneration is paid by, or
    on behalf of, an employer who is      b. The remuneration is paid by, or
    not a resident of the other state,       on behalf of, an employer who
    and                                      is not a resident of the other
                                             state, and
 c. The remuneration is not borne by
    a permanent establishment or          c. The remuneration is not borne
    fixed base which the employer            by a permanent establishment
    has in the other state                   which the employer has in the
                                             other state
 3. Notwithstanding the preceding
    provisions    of this article, 3. Notwithstanding the preceding
    remuneration derived in respect     provisions    of this article,
    of an employment exercised          remuneration derived in respect
    aboard a ship or aircraft operated  of an employment exercised
    in international traffic, or aboard aboard a ship or aircraft operated
    a boat engaged in inland            in international traffic, or aboard
    waterways transport, may be         a boat engaged in inland
    taxed in the contracting state in   waterways transport, may be
    which the place of effective        taxed in the contracting state in
    management of the enterprise is     which the place of effective
    situated                            management of the enterprise is
                                        situated


Terjemahan Pasal 15 Tax Treaty UN model adalah sebagai berikut:
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                                       dalam Model OECD, UN, dan Model Indonesia

1. Tunduk pada ketentuan-ketentuan yang termuat dalam Pasal 16, 18, dan
   19, gaji, upah, dan imbalan sejenis lainnya yang diperoleh penduduk suatu
   Negara Pihak pada persetujuan karena suatu hubungan kerja hanya
   dikenakan pajak di negara itu, kecuali jika pekerjaan tersebut dilakukan di
   Negara Pihak lainnya pada persetujuan. Dalam hal demikian, maka
   imbalan yang diterima dari pekerjaan dimaksud dapat dikenakan pajak di
   Negara Pihak lainnya itu.
2. Menyimpang dari ketentuan-ketentuan pada ayat 1, maka imbalan yang
   diperoleh seorang penduduk suatu Negara Pihak pada persetujuan karena
   pekerjaan yang dilakukan di Negara Pihak lainnya pada persetujuan, hanya
   akan dikenakan pajak di Negara Pihak yang disebut pertama, apabila:
   a. penerima imbalan berada di Negara Pihak lainnya itu dalam suatu masa
      atau masa-masa yang jumlahnya tidak melebihi 183 hari dalam tahun
      takwim bersangkutan; dan
   b. imbalan dibayarkan oleh, atau atas nama pemberi kerja bukan
      merupakan penduduk Negara Pihak lainnya; dan
   c. imbalan tidak menjadi beban bentuk usaha tetap atau tempat tetap yang
      dimiliki oleh pemberi kerja di Negara Pihak lainnya tersebut.
3. Menyimpang dari ketentuan-ketentuan sebelumnya dalam Pasal ini,
   imbalan diperoleh karena pekerjaan yang dilakukan diatas kapal laut atau
   pesawat udara yang dioperasikan dalam jalur lalu lintas internasional, atau
   di atas perahu dalam pengangkutan sungai, dapat dikenakan pajak di negara
   yang terlibat dalam persetujuan dimana pimpinan perusahaan berada.
Penjelasan Pasal 15 Tax Treaty model adalah sebagai berikut:
1. untuk karyawan perusahaan swasta yang memperoleh penghasilan dari
   negara sumber, dapat dikenakan pajak di negara sumber jika:
   a. penerima imbalan berada di Negara Pihak lainnya itu dalam suatu masa
      atau masa-masa yang jumlahnya melebihi 183 hari dalam tahun
      takwim bersangkutan;
   b. imbalan dibayarkan oleh, atau atas nama pemberi kerja di negara
      sumber penghasilan;
   c. imbalan tersebut menjadi beban bentuk usaha tetap atau tempat tetap
      yang dimiliki oleh pemberi kerja di negara sumber penghasilan.
Perpajakan Internasional di Indonesia                                  225

2. untuk karyawan yang bekerja di atas kapal atau jalur lalu lintas
   internasional dikenakan pajak di negara di mana pimpinan perusahaan
   berada;
3. untuk gaji yang dibayarkan oleh negara domisili kepada penduduknya
   yang bekerja di negara sumber, sepanjang belum melewati time test, maka
   tidak dikenakan pemajakannya di Indonesia;
4. untuk gaji yang pekerjaannya tersebut dilakukan di Negara Pihak lainnya
   atau negara sumber. Dalam hal demikian, maka imbalan yang diterima dari
   pekerjaan dimaksud dapat dikenakan pajak di negara Sumber melalui
   withholding tax PPh Pasal 26 dengan tarif 20% x penghasilan bruto.
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
1. Tidak ada perbedaan dalam Pasal 15 ayat 1 dan 2, baik UN, OECD
   maupun Indonesia Model
2. Dalam Pasal 15 ayat 3, Indonesia model tidak mengatur penghasilan
   pekerja di atas perahu dalam pengangkutan sungai, yang dapat dikenakan
   pajak di negara yang terlibat dalam persetujuan dimana pimpinan
   perusahaan berada.
Pasal 16 Directors’fee

                      UN                               OECD

  1. Directors’ fees and other similar 1. Directors’ fees and other similar
     payments derived by a resident of    payments derived by a resident of
     a Contracting State in his capacity  a Contracting State in his capacity
     as a member of the Board of          as a member of the board of
     Directors of a company which is a    directors of a company which is a
     resident of the other Contracting    resident of the other Contracting
     State may be taxed in that other     State may be taxed in that other
     State.                               State.
  2. Salaries, wages and other similar
     remuneration derived by a
     resident of a Contracting State in
     his capacity as an official in a top-
     level managerial position of a
     company which is a resident of
     the other Contracting State may
226                                                BAB 5: Perbandingan Tax Treaty
                                        dalam Model OECD, UN, dan Model Indonesia

      be taxed in that other State.


Terjemahan Pasal 16 Tax Treaty UN model adalah sebagai berikut:
1. Imbalan para direktur dan pembayaran-pembayaran serupa yang diperoleh
   penduduk Negara Pihak pada persetujuan dalam kedudukannya sebagai
   anggota dewan direksi suatu perseroan yang berkedudukan di negara lain
   dapat dikenai pajak di negara lain itu.
2. Gaji, upah dan imbalan-imbalan lain yang sejenis yang diperoleh seorang
   penduduk dari salah satu negara dalam kedudukannya sebagai manajer
   pimpinan dari suatu perusahaan yang merupakan penduduk dari negara
   lain dapat dikenai pajak di negara lain itu.
Penjelasan Pasal 16 Tax Treaty model adalah sebagai berikut:
      Seorang direktur atau pimpinan perusahaan yang berasal dari penduduk
asing, dikenakan pajak di negara sumber penghasilan.Untuk Direktur atau
pimpinan yang berasal dari luar negeri, apabila tidak tinggal di Indonesia atau
tidak ikut mengawasi secara terus menerus, maka di Indonesia akan dikenakan
pajak withholding tax PPh Pasal 26 sebesar 20% x penghasilan bruto..
Sedangkan bagi mereka yang tinggal di Indonesia lebih dari 183 hari dalam 12
bulan, atau berniat tinggal di Indonesia, maka diwajibkan memiliki NPWP dan
dikenakan pajak sebagaimana Subjek Pajak Dalam Negeri lainnya.




Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
1. Dalam Model OECD tidak mengatur tentang penghasilan lain-lain yang
   kedudukannya sebagai manajer dapat dikenakan pajak di negara lain.
2. Dalam Model Indonesia, memperjelas ketentuan sehingga menjadi sebagai
   berikut; Pembayaran direktur dan lain pembayaran yang yang serupa yang
   diperoleh oleh penduduk dari suatu negara yang terikat persetujuan
   didalam kapasitas nya sebagai anggota dari dewan direktur atau badan
   yang yang serupa dari suatu perusahaan yang berkedudukan di negara
   dikenakan pajak di negara lain tersebut
3. Dalam Model Indonesia, memperjelas ketentuan sehingga menjadi sebagai
   berikut; Penggajian seseorang sebagaimana dalam ayat 1 diperoleh dari
Perpajakan Internasional di Indonesia                                      227

    perusahaan menyangkut fungsi yang sehari-hari dilakukan oleh seorang
    manajer atau teknik dapat dikenakan pajak berdasarkan Pasal 15.
Pasal 17 Artistes and sportspersons (Artis dan Atlit)

                      UN                                  OECD

  1. Notwithstanding the provisions of 1. Notwithstanding the provisions of
     articles 14 and 15, income derived    Articles 7 and 15, income derived
     by a resident of a Contracting        by a resident of a Contracting State
     State as an entertainer, such as a    as an entertainer, such as a theatre,
     theatre, motion picture, radio or     motion picture, radio or television
     television artiste, or a musician, or artiste, or a musician, or as a
     as a sportsperson, from their         sportsman, from his personal
     personal activities as such           activities as such exercised in the
     exercised in the other Contracting    other Contracting State, may be
     State, may be taxed in that other     taxed in that other State.
     State.
  2. Where income in respect of
                                          2. Where income in respect of
     personal activities exercised by an
                                             personal activities exercised by an
     entertainer or a sportsperson in
                                             entertainer or a sportsman in his
     their capacity as such accrues not
                                             capacity as such accrues not to
     to the entertainer or sportsperson
                                             the entertainer or sportsman
     themselves but to another person,
                                             himself but to another person, that
     that income may, notwithstanding
                                             income may, notwithstanding the
     the provisions of articles 7, 14 and
                                             provisions of Articles 7 and 15,
     15, be taxed in the Contracting
                                             be taxed in the Contracting State
     State in which the activities of the
                                             in which the activities of the
     entertainer or sportsperson are
                                             entertainer or sportsman are
     exercised.
                                             exercised.


Terjemahan Pasal 17 Tax Treaty model adalah sebagai berikut:
1. Menyimpang dari ketentuan-ketentuan Pasal 14 dan 15, penghasilan yang
   diperoleh penduduk suatu Negara Pihak pada persetujuan sebagai artis
   seperti artis teater, film, radio atau televisi dan pemain musik atau sebagai
   olahragawan, dari kegiatan-kegiatan perseorangan mereka yang dilakukan
   di Negara Pihak lainnya pada persetujuan dapat dikenakan pajak di Negara
   Pihak lainnya tersebut.
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                                        dalam Model OECD, UN, dan Model Indonesia

2. Apabila penghasilan sehubungan dengan kegiatan-kegiatan perseorangan
   yang dilakukan oleh artis atau atlit tersebut diterima bukan oleh artis atau
   atlit itu sendiri tetapi oleh orang atau badan lain, menyimpang dari
   ketentuan-ketentuan Pasal 7, 14 dan 15, maka penghasilan tersebut dapat
   dikenakan pajak di Negara Pihak pada persetujuan dimana kegiatan-
   kegiatan seniman atau olahragawan itu dilakukan.
Penjelasan Pasal 17 Tax Treaty model adalah sebagai berikut:
       Untuk penghasilan yang diterima oleh artis dan atlit yang berasal dari
negara sumber, dapat dikenakan pajak di negara sumber. Di Indonesia
dikenakan PPh Pasl 26 sebesar 20% x penghasilan bruto. Apabila penerimaan
atlit atau artis tersebut diterima badan usaha, maka dapat dikenakan pajak di
negara di mana dilakukan kegiatan-kegiatan tersebut.
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
1. Istilah olah ragawan, jika Model UN adalah sportsperson, Model OECD
   adalah sportsman sedangkan Model Indonesia adalah athlete.
2. Model Indonesia menambahkan dalam pasal 17 ayat 3, menyimpang dari
   ketentuan dalam ayat 1 dan 2, pendapatan yang diperoleh dari aktivitas
   yang disebut di dalam ayat yang dilakukan di bawah suatu pengaturan atau
   persetujuan antara negara yang terikat persetujuan akan dibebaskan dari
   pajak di negara yang terikat persetujuan di mana aktivitas dilakukan jika
   kunjungan ke negara lain secara keseluruhan atau pada hakekatnya
   didukung oleh dana salah satu atau kedua negara yang terikat persetujuan,
   suatu otoritas yang lokal atau institusi publik negara tersebut
Pasal 18 Pensions and social security Payments (pembayaran pensiunan
dan jaminan social)

                    UN                                      OECD

          Article 18 (alternative A)         Its Not alternative A or B
 1. Subject to the provisions of 1. Subject to the provisions of
    paragraph 2 of article 19, pensions     paragraph 2 of Article 19,
    and other similar remuneration paid     pensions and other similar
    to a resident of a Contracting State in remuneration paid to a resident
    consideration of past employment        of a Contracting State in
    shall be taxable only in that State.    consideration      of      past
                                            employment shall be taxable
 2. Notwithstanding the provisions of
Perpajakan Internasional di Indonesia                                 229

      paragraph 1, pensions paid and other     only in that State..
      payments made under a public
      scheme which is part of the social
      security system of a Contracting
      State or a political subdivision or a
      local authority thereof shall be
      taxable only in that State.


            Article 18 (alternative B)
  1. Subject to the provisions of
     paragraph 2 of article 19, pensions
     and other similar remuneration paid
     to a resident of a Contracting State in
     consideration of past employment
     may be taxed in that State.
  2. However, such pensions and other
     similar remuneration may also be
     taxed in the other Contracting State
     if the payment is made by a resident
     of that other State or a permanent
     establishment situated there in.
  3. Notwithstanding the provisions of
     paragraphs 1 and 2, pensions paid
     and other payments made under a
     public scheme which is part of the
     social security system of a
     Contracting State or a political
     subdivision or a local authority
     thereof shall be taxable only in that
     State.




Terjemahan Pasal 18 Tax Treaty UN model adalah sebagai berikut:
Alternatif A
230                                               BAB 5: Perbandingan Tax Treaty
                                       dalam Model OECD, UN, dan Model Indonesia

1. Tunduk pada ketentuan-ketentuan ayat 2 Pasal 19, pensiun dan imbalan
   sejenis lainnya yang dibayarkan kepada penduduk suatu Negara Pihak pada
   persetujuan akibat suatu hubungan kerja masa lalu, hanya akan dikenakan
   pajak di negara itu
2. Menyimpang dari ketentuan ayat 1, pensiun yang dibayar atau pembayaran-
   pembayaran lainnya dalam rangka program umum yang menjadi bagian
   dari tunjangan sosial dari salah satu negara atau bagian ketatanegaraannya
   hanya dikenai pajak di negara itu.
Penjelasan Pasal 18 alternatif A Tax Treaty model adalah sebagai berikut:
      Untuk uang pensiunan dikenakan pajak di negara domisili, atas
penghasilan yang diterimanya dimasa lampau. Hal ini bisa saja terjadi para
pensiunan dari negeri Belanda ingin tinggal di Belanda atas uang pensiunan
tersebut tetap dikenakan di negara Belanda. Di negara maju, pensiun juga
diberikan berupa tunjangan social bagi penduduknya dan pemajakannya tetap
pada negara yang memberikan tunjangan tersebut.
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
1. Model OECD, tidak mengatur Pasal 18 ayat 2 dalam alternatif A dan tidak
   juga mengatur alternatif B sebagaimana diatur dalam UN Model.
2. Dalam Pasal 18 ayat 2, Model Indonesia menambahkan tentang ketentuan
   Istilah " anuitas (tunjangan tahunan)" berarti suatu penjumlahan yang
   dinyatakan sebagai hutang pada waktu tertentu yang dinyatakan selama
   hidup atau selama suatu periode yang yang dapat diketahui atau ditetapkan
   tentang kewajiban untuk melakukan pembayaran sebagai hasil
   pertimbangan dalam pengembalian uang.
Alternatif B
1. Tunduk pada ketentuan-ketentuan ayat 2 Pasal 19, pensiun dan imbalan
   sejenis lainnya yang dibayarkan kepada penduduk suatu Negara Pihak
   pada persetujuan akibat suatu hubungan kerja masa lalu, dapat dikenakan
   pajak di negara itu
2. Namun, pensiun tersebut dan pembayaran sejenisnya dapat juga dikenai
   pajak di negara lainnya bila pembayaran tersebut dilakukan oleh penduduk
   negara lain itu atau oleh BUT yang berada di negara itu.
3. Menyimpang dari ketentuan ayat 1 dan ayat 2, pensiun yang dibayar atau
   pembayaran-pembayaran yang sejenis yang dibayar dalam rangka program
Perpajakan Internasional di Indonesia                                         231

    umum sebagai bagian dari jaminan social dari salah satu negara atau
    bagian ketatanegaraannya hanya dikenai pajak di negara itu.


Penjelasan Pasal 18 alternatif B Tax Treaty model adalah sebagai berikut:
      Sebagai negara berkembang Indonesia sebaiknya menggunakan
Alternative B karena pengenaan pajaknya berdasarkan asas sumber
penghasilan. Pengenaan pajak ini juga dikarenakan yang memberi penghasilan
adalah negara sumber.
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
Model OECD dan Indonesia, tidak ada Model Alternatif pasal 18 B
Pasal 19 Government service (Jasa Pemerintahan)

                       UN                                   OECD

  1. a) salaries, wages and other similar 1. a) salaries, wages and other
         remuneration, other than a          similar remuneration, other than a
         pension, paid by a contracting      pension, paid by a contracting
         state or a political subdivision    state or a political subdivision or a
         or a local authority thereof to     local authority thereof to an
         an individual in respect of         individual in respect of service
         service rendered to that state or   rendered to that state or
         subdivision or authority shall      subdivision or authority shall be
         be taxable only in that state.      taxable only in that state.
      b) however, such salaries, wages         b) however, such salaries, wages
         and other similar remuneration        and other similar remuneration
         shall be taxable only in the          shall be taxable only in the other
         other contracting state if            contracting state if services are
         services are rendered in that         rendered in that state and the
         state and the individual is a         individual is a resident of that
         resident of that state who:           state who:
              i.   is a national of that        i.is a national of that state; or
                   state; or
                                                ii. Did not become a resident of
             ii.   Did not become a                 that state solely for purpose
                   resident of that state           of rendering the service.
                   solely for purpose of
232                                                  BAB 5: Perbandingan Tax Treaty
                                          dalam Model OECD, UN, dan Model Indonesia

                 rendering the service.       2. a) any pension paid by, or out of
                                                 founds created by, a contracting
 2. a) any pension paid by, or out of
                                                 state or a political subdivision or a
       founds       created   by,     a
                                                 local authority thereof to on
       contracting state or a political
                                                 individual in respect of services
       subdivision or a local authority
                                                 rendered to that state or
       thereof to on individual in
                                                 subdivision or authority shall be
       respect of services rendered to
                                                 taxable only in that state.
       that state or subdivision or
       authority shall be taxable only          b) However, such pension shall be
       in that state.                           taxable only contracting state if
                                                the individual is a resident of, and
      b) However, such pension shall be
                                                a national of, that state.
          taxable only contracting state if
          the individual is a resident of,
          and a national of, that state.
                                              3. The provisions of article 15, 16,
                                                 17, and 18 shall apply to salaries,
 3. The provisions of article 15, 16,            wages      and     other   similar
    17, and 18 shall apply to salaries,          remuneration, and to pensions, in
    wages      and     other   similar           respect of service rendered in
    remuneration, and to pensions, in            connection with a business carried
    respect of service rendered in               on by a contracting state or a
    connection with a business carried           political subdivision or a local
    on by a contracting state or a               authority thereof.
    political subdivision or a local
    authority thereof.


Terjemahan Pasal 19 Tax Treaty UN model adalah sebagai berikut:
1. (a)   gaji, upah atau imbalan lainnya yang sejenis, selain dari pensiun,
         yang dibayarkan oleh Negara Pihak pada persetujuan, pemerintah
         daerah atau lokal kepada seseorang sehubungan dengan jasa-jasa
         yang diberikan kepada negara atau pemerintah daerah/lokal itu,
         dalam rangka pelaksanaan tugas-tugas pemerintah, hanya akan
         dikenakan pajak di Negara Pihak itu.
   (b)   Namun demikian, gaji, upah atau imbalan lainnya yang sejenis
         tersebut hanya akan dikenakan pajak di Negara Pihak lainnya pada
         persetujuan apabila jasa-jasa tersebut diberikan di Negara Pihak
         lainnya dan orang tersebut adalah penduduk negara itu yang:
Perpajakan Internasional di Indonesia                                    233

                i. merupakan kewarganegaraan negara lain itu; atau
               ii. tidak menjadi penduduk negara lain itu semata-mata hanya
                   untuk maksud memberikan jasa-jasa tersebut
2. (a)     Setiap pensiun yang dibayarkan oleh, atau dari dana yang dibentuk
           oleh suatu negara Negara Pihak pada persetujuan, pemerintah daerah
           atau lokal kepada seseorang sehubungan dengan jasa-jasa yang
           diberikannya kepada negara itu atau pemerintahannya hanya akan
           dikenakan pajak di negara itu.
    (b)   Namun demikian, pensiun tersebut hanya akan dikenakan pajak di
          Negara Pihak lainnya pada persetujuan bilamana orang tersebut
          adalah penduduk, dan berkewarganegaraan dari negara lainnya
          tersebut.
3. Ketentuan-ketentuan dalam Pasal-pasal 15, 16 dan 18 akan berlaku
   terhadap gaji, upah atau imbalan lainnya yang sejenis dan pensiun dari
   jasa-jasa yang diberikan sehubungan dengan usaha yang dijalankan oleh
   suatu Negara Pihak pada persetujuan atau pemerintah daerah/lokal.
Penjelasan Pasal 19 Tax Treaty model adalah sebagai berikut:
Untuk PNS atau pegawai pemerintah terdapat aturan sebagai berikut:
1. Jika gajinya dibayar oleh pemerintah negara dimana mereka bekerja, maka
   pemajakannya tetap di negara yang membayarkan.
2. Jika gajinya berasal dari perusahaan milik negara, maka berlaku ketentuan
   pasal 15 tentang pegawai swasta dan pasal 18 tentang jabatan direktur.
3. Jika penduduk asing bekerja di kedutaan Indonesia di luar negeri, maka
   pemajakannya tetap berada di negara dimana kedutaan tersebut berada.
4. Untuk pensiunanya akan dikenakan pajak di negara mana ia berstatus
   menjadi PNS atau pegawai pemerintah.
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
Untuk ke-3 jenis Model pemajakan, tidak ada perbedaan.
Pasal 20 Student (Pelajar)

                      UN                                  OECD

  1. Payments which a student or 1. Payments which a student or
     business apprentice who is or was business apprentice who is or was
234                                                BAB 5: Perbandingan Tax Treaty
                                        dalam Model OECD, UN, dan Model Indonesia

      immediately before visiting a          immediately before visiting a
      contracting state a resident of the    contracting state a resident of the
      other contracting state and who is     other contracting state and who is
      present in the first-mentioned         present in the first-mentioned state
      state solely for the purpose of his    solely for the purpose of his
      education or training receives for     education or training receives for
      the purpose of his maintenance,        the purpose of his maintenance,
      education or training shall not be     education or training shall not be
      taxed in that state, provided that     taxed in that state, provided that
      such payments arise from sources       such payments arise from sources
      outside that state.                    outside that state.


Terjemahan Pasal 20 Tax Treaty UN model adalah sebagai berikut:
      Pembayaran yang diterima oleh pelajar atau pemagang yang merupakan
penduduk atau segera sebelum mengunjungi suatu negara merupakan
penduduk negara lainnya dan berada di negara yang disebut pertama semata-
mata untuk keperluan hidup, mengikuti pendidikan atau pelatihan, tidak akan
dikenai pajak di negara itu sepanjang pembayaran-pembayaran tersebut
berasal dari sumber-sumber di luar negara itu.
Penjelasan Pasal 20 Tax Treaty model adalah sebagai berikut:
     Seorang pelajar atau pemagang yang memperoleh penghasilan semata-
mata dari negara domisili, tidak akan dikenakan pajak di negara dimana
mereka belajar atau ikut pelatihan.
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
1. Untuk Pasal 20 Model UN dan OECD, tidak ada perbedaan, untuk students
   Model Indonesia diatur dalam Pasal 21.
2. Namun Model Indonesia dalam Pasal 20, bukan pelajar, namun ada
   ketentuan lain mengenai guru dan peneliti. Inilah salah satu hal yang
   membedakan model Indonesia dengan Model UN dan OECD, dimana
   tidak diatur tentang pemajakan atas penghasilan guru dan peneliti.
3. Pasal 20 Model Indonesia menjelaskan tentang Perorangan yang
   mengunjungi untuk sementara ke suatu Negara Pihak pada persetujuan dan
   yang diundang oleh Pemerintah dari negara yang terikat persetujuan
   tersebut pertama atau dari suatu Universitas, perguruan tinggi, sekolah,
   musium atau institusi budaya di negara Yang yang disebut pertama, atau di
Perpajakan Internasional di Indonesia                                    235

    bawah suatu program acara pemerintahan tentang pertukaran budaya,
    hadir oleh karena Contracting State/negara yang terikat persetujuan untuk
    suatu periode tidak melebihi dua tahun yang berurutan semata-mata untuk
    kepentingan pengajaran, memberi ceramah kuliah atau menyelesaikan riset
    pada institusi tersebut akan dibebaskan pajak di negara yang terikat
    persetujuan atas sejumlah penggajian yang diperoleh dari aktivitas
    tersebut, dengan ketentuan bahwa pembayaran dari penggajian tersebut
    diperoleh dari negara lain yang Terikat persetujuan.
Pasal 21 Other Income (Pendapatan lain-lain)

                       UN                                OECD

  1. Items of income of a resident of a 1. Items of income of a resident of a
     Contracting      State,  wherever     contracting      state,  wherever
     arising, not dealt with in the        arising, not dealt with in the
     foregoing      articles of    this    foregoing      articles of    this
     Convention shall be taxable only      convention shall be taxable only
     in that State.                        in that state.
  2. The provisions of paragraph 1 2. the provisions of paragraph 1
     shall not apply to income, other       shall not apply to income, other
     than income from immovable             than income from immovable
     property as defined in paragraph 2     property as defined in paragraph
     of article 6, if the recipient of such 2 of article 6, if the recipient of
     income, being a resident of a          such income, being a resident of a
     Contracting State, carries on          contracting state, carries on
     business in the other Contracting      business in the other contracting
     State through a permanent              state though a permanent
     establishment situated therein, or     establishment situated therein and
     performs in that other State           the right or property in respect of
     independent personal services          which the income is paid is
     from a fixed base situated therein,    effectively connected with such
     and the right or property in respect   permanent establishment. In such
     of which the income is paid is         case the provisions of article 7
     effectively connected with such        shall apply.
     permanent establishment or fixed
     base. In such case the provisions
     of article 7 or article 14, as the
     case may be, shall apply.
  3. Notwithstanding the provisions of
236                                                BAB 5: Perbandingan Tax Treaty
                                        dalam Model OECD, UN, dan Model Indonesia

      paragraphs 1 and 2, items of
      income of a resident of a
      Contracting State not dealt with in
      the foregoing articles of this
      Convention and arising in the
      other Contracting State may also
      be taxed in that other State.


Terjemahan Pasal 21 Tax Treaty model adalah sebagai berikut:
1. Jenis-jenis penghasilan lainnya dari salah satu negara, dari mana pun
   asalnya, dan tidak tunduk kepada Pasal-pasal terdahulu dalam persetujuan
   ini hanya akan dikenakan pajak di negara tersebut.
2. Ketentuan ayat-ayat 1 tidak akan berlaku terhadap pendapatan yang
   berasal dari harta tak gerak seperti dirumuskan dalam pasal 6 ayat 2, jika
   penerima pendapatan itu merupakan penduduk dari negara, menjalankan
   perusahaan dengan suatu BUT di negara lain, atau melakukan pekerjaan
   bebas dengan suatu tempat tertentu di negara lain, dan hak atau kekayaan
   sehubungan dengan mana pendapatan itu dibayar mempunyai hubungan
   efektif dengan pendirian tetap atau tempat tertentu itu. Dalam hal
   demikian, melihat pada masalahnya berlaku ketentuan-ketentuan Pasal 7
   atau Pasal 14.
3. Menyimpang dari ketentuan-ketentuan ayat 1 dan ayat 2, jenis-jenis
   penghasilan dari penduduk salah satu negara yang tidak dicakup dalam
   pasal-pasal terdahulu dari persetujuan ini, dan berasal dari negara lainnya
   dapat juga dikenai pajak di negara lain tersebut.
Penjelasan Pasal 21 Tax Treaty model adalah sebagai berikut:
1. Atas penghasilan lainnya, yang tidak diatur dalam pasal-pasal terdahulu,
   pada ayat 1, hanya dikenakan pajak di negara domisili, namun hal ini
   bertentangan dengan ayat 3, yang menyatakan dapat juga dikenakan di
   negara sumber. Hal ini nantinya akan menimbulkan multi tafsir, jika
   Indonesia mengenakan pemajakan atas penghasilan lainnya tersebut karena
   dalam Undang-undang Pajak Penghasilan telah diatur adanya jenis obyek
   PPh yang tidak tercantum dalam P3B.
2. Namun jika penghasilan lainnya terkait dengan BUT, maka tetap digabung
   dalam penghasilan BUT dan dikenakan pemajakannya di negara sumber.
Perpajakan Internasional di Indonesia                                  237

Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
1. Model OECD, pendapatan lain-lain yang menyangkut pendapatan lain
   sehubungan pekerjaan bebas pada suatu tempat tertentu di negara lain,
   tidak diatur
2. Model UN menambahkan ayat tambahan bilamana penghasilan lain-lain
   tidak diatur dalam tax treaty, maka dikenakan pajak di negara sumber
   penghasilan.
3. Sedangkan Model Indonesia hanya mengatur satu ayat dalam pasal 22
   tentang pendapatan lain-lain, yaitu Jenis-jenis penghasilan lainnya dari
   salah satu negara, dari mana pun asalnya, dan tidak tunduk kepada Pasal-
   pasal terdahulu dalam persetujuan ini hanya akan dikenakan pajak di
   negara tersebut, selain dari pendapatan dalam wujud lotere, hadiah akan
   dikenakan pajak di negara itu.
Pasal 22 Capital (Kekayaan)

                      UN                               OECD

  1. Capital represented by immovable 1. Capital represented by immovable
     property referred to in article 6,  property referred to in article 6,
     owned by a resident of a            owned by a resident of a
     Contracting State and situated in   contracting state and situated in
     the other Contracting State, may    the other contracting state, may be
     be taxed in that other State.       taxed in that other state.
  2. Capital represented by movable 2. Capital represented by movable
     property forming part of the        property forming part of the
     business property of a permanent    business property of a permanent
     establishment which an enterprise   establishment which an enterprise
     of a Contracting State has in the   of a contracting state has in the
     other Contracting State or by       other contracting state be taxed in
     movable property pertaining to a    that other state.
     fixed base available to a resident
     of a Contracting State in the other
     Contracting State for the purpose
     of     performing     independent
     personal services, may be taxed in
     that other State.
  3. Capital represented by ships and
                                        3. Capital represented by ships and
238                                                 BAB 5: Perbandingan Tax Treaty
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      aircraft operated in international       aircraft operated in international
      traffic and by boats engaged in          traffic and by boats engaged in
      inland waterways transport, and          inland waterways transport, and
      by movable property pertaining to        by movable property pertaining to
      the operation of such ships,             the operation of such ships,
      aircraft and boats, shall be taxable     aircraft and boats, shall be taxable
      only in the Contracting State in         only in the Contracting State in
      which the place of effective             which the place of effective
      management of the enterprise is          management of the enterprise is
      situated.                                situated.
 4. [4.     All other elements of 4. all other elements of capital of a
    capital of a resident of a         resident of a contracting state
    Contracting State shall be taxable shall be taxable only in that state.
    only in that State].



Terjemahan Pasal 22 Tax Treaty UN model adalah sebagai berikut:
1. Kekayaan berupa harta tidak bergerak sebagaimana disebut pada pasal 6,
   yang dimiliki oleh penduduk dari salah satu negara dalam perjanjian dan
   berada di negara lainnya, dapat dikenai pajak di negara lainnya.
2. Kekayaan berupa harta bergerak yang merupakan bagian dari usaha
   properti dari sebuah BUT dari perusahaan dari salah satu negara yang
   berada di negara lainnya atau harta bergerak yang merupakan bagian dari
   suatu tempat tetap untuk penduduk dari salah satu negara lainnya untuk
   tujuan pelaksanaan pekerjaan bebas, jasa professional, dapat dikenakan
   pajak di negara lainnya.
3. kekayaan berupa kapal-kapal dan pesawat udara yang dioperasikan pada
   jalur lalu lintas internasional dan perahu-perahu yang digunakan untuk
   angkutan air, dan harta bergerak yang merupakan bagian untuk
   pengoperasian dari kapal-kapal, pesawat dan perahu-perahu hanya akan
   dikenakan pajak pada negara di mana kedudukan manajemen dari sebuah
   perusahaan berada.
4. Semua unsur-unsur dari kekayaan dari penduduk salah satu negara hanya
   akan dikenai pajak di negara itu.
Penjelasan Pasal 22 Tax Treaty model adalah sebagai berikut:
Perpajakan Internasional di Indonesia                                   239

1. Kekayaan berupa harta tak gerak dapat dikenai pemajakannya di negara
   domisili atau di negara sumber, jika Undang-undang negara sumber
   mengatur pemajakan tersebut. Di Indonesia pengenaan pajak atas harta tak
   gerak berupa pengalihan hak atas tanah dan bangunan (kekayaan)
   dikenakan pajak 5% dari nilai tertinggi antara harga jual atau Nilai Jual
   Objek Pajak (NJOP).
2. Kekayaan berupa harta bergerak yang dimiliki BUT, dapat dikenakan
   pajak di negara sumber dimana BUT tersebut berada.
3. Untuk kekayaan berupa kapal dan pesawat dalam jalur lalu lintas
   internasional dan perahu untuk angkutan dan harta yang merupakan bagian
   dari harta tersebut, dikenakan pajak hanya di negara domisili.
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
1. Model Indonesia tidak mengatur pajak atas kekayaan namun mengatur
   pajak pendapatan, Pengalihan Tanah dan Bangunan juga dimaksudkan
   adalah pendapatannya yang dikenakan pajak.
2. Model OECD, tidak mengatur suatu tempat tertentu untuk melaksanakan
   pekerjaan bebas dianggap sebagai BUT.
Pasal 23 A Exemption Method

                      UN                               OECD

  1. Where a resident of a Contracting 1. Where a resident of a contracting
     State derives income or owns         state derives income or owns
     capital which, in accordance with    capital which, in accordance with
     the provisions of this Convention,   the provisions of this convention,
     may be taxed in the other            may be taxed in the other
     Contracting State, the first-        contracting state,      the firs-
     mentioned State shall, subject to    mentioned state shall, subject to
     the provisions of paragraphs 2 and   the provisions of paragraphs 2 and
     3, exempt such income or capital     3, exempt such income or capital
     from tax.                            from tax.
  2. Where a resident of a Contracting 2. where a resident of a contracting
     State derives items of income        state derives items of income
     which, in accordance with the        which, in accordance with the
     provisions of articles 10, 11 and    provisions of articles 10 and 11,
     12, may be taxed in the other        may be taxed in the other
     Contracting State, the first-        contracting state,      the firs-
240                                                    BAB 5: Perbandingan Tax Treaty
                                            dalam Model OECD, UN, dan Model Indonesia

      mentioned State shall allow as a            mentioned state shall allow as
      deduction from the tax on the               deduction from the tax on the
      income of that resident an amount           income of that resident an amount
      equal to the tax paid in that other         equal to the tax paid in that other
      State. Such deduction shall not,            State. Such deduction shall not,
      however, exceed that part of the            however, exceed that part of the
      tax, as computed before the                 tax, as computed before the
      deduction is given, which is                deduction is given, which is
      attributable to such items of               attributable to such items of
      income derived from that other              income derived from that other
      State.                                      State.
 3. Where in accordance with any 3. Where in accordance with any
    provision of this Convention        provision of this Convention
    income derived or capital owned     income derived or capital owned
    by a resident of a Contracting      by a resident of a Contracting
    State is exempt from tax in that    State is exempt from tax in that
    State,    such      State      may  State,    such      State      may
    nevertheless, in calculating the    nevertheless, in calculating the
    amount of tax on the remaining      amount of tax on the remaining
    income or capital of such resident, income or capital of such resident,
    take into account the exempted      take into account the exempted
    income or capital.                  income or capital.
                                              4. the provisions of paragraph 1 shall
                                                 not apply to income derived or
                                                 capital owned by a resident of a
                                                 contracting state where the other
                                                 contracting state applies the
                                                 provisions Of this convention to
                                                 exempt such income or capital
                                                 from tax or applies the provisions
                                                 of paragraph 2 of article 10 or 11
                                                 to such income.


Terjemahan Pasal 23 A Tax Treaty UN model adalah sebagai berikut:
1. Apabila seorang penduduk suatu Negara Pihak pada persetujuan
   memperoleh penghasilan atau kepemilikan harta yang berdasarkan
   ketentuan-ketentuan dari perjanjian ini, dapat dikenai pajak di negara
Perpajakan Internasional di Indonesia                                    241

   lainnya, negara yang disebut pertama, tunduk pada pasal-pasal dari ayat 2
   dan 3, membebaskan penghasilan atau kekayaan dari pengenaan pajak.
2. Apabila seorang penduduk dari negara pihak pada persetujuan memperoleh
   penghasilan yang berdasarkan ketentuan-ketentuan dari pasal-pasal 10, 11,
   dan 12 dapat dikenakan pajak di negara lainnya, negara yang disebut
   pertama akan memberikan pengurangan pajak penghasilan dari penduduk
   tersebut sejumlah pajak yang dibayar di negara lainnya. Namun
   pengurangan tersebut, bagaimanapun tidak boleh melebihi bagian pajak
   yang dihitung sebelum pengurangan diberikan, dari penghasilan yang
   diperoleh dari negara lainnya tersebut.
3. Apabila berdasarkan ketentuan dari perjanjian ini, penghasilan yang
   diperoleh atau harta yang dimiliki oleh penduduk pada salah satu negara
   pihak pada persetujuan dibebaskan dari pajak di negara itu, negara tersebut
   memperhitungkan penghasilan lainnya atau kekayaan penduduk tersebut,
   yang dibebaskan penghasilan atau kekayaan.
Penjelasan Pasal 23 A Tax Treaty model adalah sebagai berikut:
1. Penghasilan atau kekayaan yang telah dikenakan pajak di negara lainnya
   atau negara sumber, negara domisili membebaskan penghasilan atau
   kekayaan tersebut dari pengenaan pajak.
2. Untuk dividen, bunga dan royalty, dikenakan pajak di negara sumber, dan
   pajak-pajak yang telah dibayar tersebut dapat dikurangkan di negara
   domisili, karena penghasilannya dihitung kembali di negara domisili.
3. Penghasilan yang dibebaskan pemajakannya di negara sumber, maka
   penghasilan tersebut dikenai pajak di negara domisili.
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
1. Model OECD menambahkan ketentuan ayat 4, yaitu ketentuan dari ayat 1
   tidak berlaku bagi pendapatan yang diperoleh atau kekayaan yang dimiliki
   oleh penduduk dari suatu negara yang terikat persetujuan di mana negara
   lain yang terikat persetujuan menggunakan ketentuan dari perjanjian ini
   untuk membebaskan         pendapatan atau kekayaan dari pajak atau
   menggunakan ketentuan dari Pasal 10 ayat 2 dan Pasal 11 untuk
   pendapatan seperti itu.
2. Model Indonesia hanya mengatur satu ayat dalam Pasal 23 A, Tax Treaty,
   yaitu Di mana penduduk dari suatu negara yang terikat persetujuan
   memperoleh pendapatan dari negara Lain yang Terikat persetujuan, jumlah
242                                              BAB 5: Perbandingan Tax Treaty
                                      dalam Model OECD, UN, dan Model Indonesia

   pajak terutang di negara Lain yang Terikat persetujuan menurut Perjanjian
   ini, dapat dikreditkan terhadap pajak di negara yang terikat persetujuan
   yang tersebut pertama di tempat ia berkedudukan. Jumlah kredit,
   bagaimanapun, tidak melebihi jumlah pajak atas negara yang terikat
   persetujuan yang tersebut pertama pada pendapatan itu dihitung menurut
   peraturan dan hukum perpajakan nya.
Pasal 23 B Credit Method

                  UN                                    OECD

 1. Where a resident of a Contracting 1. where a resident of a contracting
    State derives income or owns          state derives income or owns
    capital which, in accordance with     capital which, in accordance with
    the provisions of this Convention,    the provisions of this convention,
    may be taxed in the other             may be taxed in the other
    Contracting State, the first-         contracting     state,    the  first-
    mentioned State shall allow as a      mentioned state shall allow:
    deduction from the tax on the
                                          a. as a deduction from the tax on
    income of that resident an amount
                                              the income of that resident, an
    equal to the income tax paid in
                                              amount equal to the income tax
    that other State; and as a
                                              paid in that other state;
    deduction from the tax on the
    capital of that resident, an amount   b. As a deduction from the tax on
    equal to the capital tax paid in that     capital of that resident, an
    other State. Such deduction in            amount equal to the capital tax
    either case shall not, however,           paid in that other state.
    exceed that part of the income tax
                                          Such deduction in either case shall
    or capital tax, as computed before
    the deduction is given, which is      not, however, exceed that part of
    attributable, as the case may be, to  the income tax or capital tax, as
    the income or the capital which       computed before the deduction is
    may be taxed in that other State.     given, which is attributable, as the
                                          case may be, to the income or the
                                          capital which may be taxed in that
                                          other state.


                                         2. Where, in accordance with any
 2. Where, in accordance with any
                                            provision of this Convention,
    provision of this Convention,
                                            income derived or capital owned
    income derived or capital owned
Perpajakan Internasional di Indonesia                                    243

      by a resident of a Contracting        by a resident of a Contracting State
      State is exempt from tax in that      is exempt from tax in that State,
      State,    such      State      may    such State may nevertheless, in
      nevertheless, in calculating the      calculating the amount of tax on
      amount of tax on the remaining        the remaining income or capital of
      income or capital of such resident,   such resident, take into account the
      take into account the exempted        exempted income or capital.
      income or capital.


Terjemahan Pasal 23 B Tax Treaty model adalah sebagai berikut:
1. Apabila penduduk dari salah satu negara pihak pada persetujuan
   memperoleh penghasilan atau kepemilikan harta yang berdasarkan
   ketentuan-ketentuan pada perjanjian ini dapat dikenakan pajak di negara
   lainnya, negara yang disebut pertama harus memberikan kredit pajak atas
   penghasilan dari penduduk tersebut sejumlah pajak penghasilan yang
   dibayar di negara lainnya, dan kredit pajak atas kekayaan penduduk
   tersebut adalah sebesar pajak atas kekayaan yang dibayar di negara
   lainnya. Namun kredit pajak untuk masing-masing pajak tersebut tidak
   boleh melebihi jumlah pajak atas penghasilan yang dihitung sebelum
   dikurangi pajak atas penghasilan di negara lainnya itu.
2. Bila berdasarkan ketentuan persetujuan ini penghasilan yang diperoleh
   atau harta yang dimiliki oleh penduduk pada salah satu negara pada pihak
   persetujuan dibebaskan dari pajak di negara tersebut, negara tersebut
   dalam menghitung pajak atas penghasilan lainnya atau kekayaan dari
   penduduk tersebut, tetap memperhitungkan penghasilan atau kekayaan
   yang dibebaskan dari pajak tersebut.
Penjelasan Pasal 23 B Tax Treaty model adalah sebagai berikut:
1. Penghasilan atau harta dapat dikenakan pajak di negara lainnya, pajak
   yang dibayar dinegara lainnya tersebut dapat dikreditkan sepanjang tidak
   melebihi jumlah pajak penghasilan di negara domisili.
2. Penghasilan yang dibebaskan di negara lainnya tersebut merupakan obyek
   penghasilan dan dikenakan pajak di negara domisili
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
      Model Indonesia tidak mengatur Pasal 23 B tax treaty, sedangkan untuk
ketentuan Pasal 23B, baik UN dan OECD, tidak ada perbedaan ketentuan.
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Pasal 24 Non Discrimination (Tidak Diskriminasi)

                 UN                                    OECD

 1. Nationals of a Contracting State 1. Nationals of a Contracting State
    shall not be subjected in the other  shall not be subjected in the other
    Contracting State to any taxation    Contracting State to any taxation
    or any requirement connected         or any requirement connected
    therewith which is other or more     therewith, which is other or more
    burdensome than the taxation and     burdensome than the taxation and
    connected requirements to which      connected requirements to which
    nationals of that other State in the nationals of that other State in the
    same circumstances, in particular    same circumstances, in particular
    with respect to residence, are or    with respect to residence, are or
    may be subjected. This provision     may be subjected. This provision
    shall,     notwithstanding       the shall,     notwithstanding       the
    provisions of article 1, also apply  provisions of Article 1, also apply
    to persons who are not residents     to persons who are not residents
    of one or both of the Contracting    of one or both of the Contracting
    States.                              States.
 2. Stateless persons who are 2. Stateless persons who are
    residents of a Contracting State    residents of a Contracting State
    shall not be subjected in either    shall not be subjected in either
    Contracting State to any taxation   Contracting State to any taxation
    or any requirement connected        or any requirement connected
    therewith which is other or more    therewith, which is other or more
    burdensome than the taxation and    burdensome than the taxation and
    connected requirements to which     connected requirements to which
    nationals of the State concerned in nationals of the State concerned in
    the same circumstances, in          the same circumstances, in
    particular    with     respect   to particular    with     respect   to
    residence, are or may be            residence, are or may be
    subjected.                          subjected.
 3. The taxation on a permanent 3. The taxation on a permanent
    establishment which an enterprise establishment which an enterprise
    of a Contracting State has in the of a Contracting State has in the
    other Contracting State shall not other Contracting State shall not
Perpajakan Internasional di Indonesia                                     245

      be less favourably levied in that      be less favourably levied in that
      other State than the taxation          other State than the taxation
      levied on enterprises of that other    levied on enterprises of that other
      State carrying on the same             State carrying on the same
      activities. This provision shall not   activities. This provision shall not
      be construed as obliging a             be construed as obliging a
      Contracting State to grant to          Contracting State to grant to
      residents of the other Contracting     residents of the other Contracting
      State any personal allowances,         State any personal allowances,
      reliefs and reductions for taxation    reliefs and reductions for taxation
      purposes on account of civil status    purposes on account of civil status
      or family responsibilities which it    or family responsibilities which it
      grants to its own residents.           grants to its own residents.
  4. Except where the provisions of 4. Except where the provisions of
     paragraph 1 of article 9, paragraph   paragraph 1 of Article 9,
     6 of article 11, or paragraph 6 of    paragraph 6 of Article 11, or
     article 12 apply, interest, royalties paragraph 4 of Article 12, apply,
     and other disbursements paid by       interest, royalties and other
     an enterprise of a Contracting        disbursements     paid    by    an
     State to a resident of the other      enterprise of a Contracting State
     Contracting State shall, for the      to a resident of the other
     purpose of determining the            Contracting State shall, for the
     taxable profits of such enterprise,   purpose of determining the
     be deductible under the same          taxable profits of such enterprise,
     conditions as if they had been        be deductible under the same
     paid to a resident of the first-      conditions as if they had been
     mentioned State. Similarly, any       paid to a resident of the first-
     debts of an enterprise of a           mentioned State. Similarly, any
     Contracting State to a resident of    debts of an enterprise of a
     the other Contracting State shall,    Contracting State to a resident of
     for the purpose of determining the    the other Contracting State shall,
     taxable capital of such enterprise,   for the purpose of determining the
     be deductible under the same          taxable capital of such enterprise,
     conditions as if they had been        be deductible under the same
     contracted to a resident of the       conditions as if they had been
     first-mentioned State.                contracted to a resident of the
                                           first-mentioned State.
  5. Enterprises of a Contracting State,
     the capital of which is wholly or 5. Enterprises of a Contracting State,
     partly owned or controlled,           the capital of which is wholly or
246                                               BAB 5: Perbandingan Tax Treaty
                                       dalam Model OECD, UN, dan Model Indonesia

      directly or indirectly, by one or      partly owned or controlled,
      more residents of the other            directly or indirectly, by one or
      Contracting State, shall not be        more residents of the other
      subjected in the first-mentioned       Contracting State, shall not be
      State to any taxation or any           subjected in the first-mentioned
      requirement connected therewith        State to any taxation or any
      which is other or more                 requirement connected therewith
      burdensome than the taxation and       which is other or more
      connected requirements to which        burdensome than the taxation and
      other similar enterprises of the       connected requirements to which
      first-mentioned State are or may       other similar enterprises of the
      be subjected.                          first-mentioned State are or may
                                             be subjected.
 6. The provisions of this article
    shall,    notwithstanding     the 6. The provisions of this Article
    provisions of article 2, apply to    shall,    notwithstanding     the
    taxes of every kind and              provisions of Article 2, apply to
    description.                         taxes of every kind and
                                         description.


Terjemahan Pasal 24 Tax Treaty UN model adalah sebagai berikut:
1. Warganegara dari suatu Negara Pihak pada persetujuan tidak akan
   dikenakan pajak atau kewajiban perpajakan di Negara Pihak lainnya pada
   persetujuan, yang berlainan atau lebih memberatkan daripada pengenaan
   pajak dan kewajiban-kewajiban pihak, yang dikenakan atau dapat
   dikenakan terhadap warganegara dari Negara Pihak lainnya dalam keadaan
   yang sama. Menyimpang dari ketentuan Pasal 1, ayat ini juga berlaku bagi
   orang-orang bukan penduduk salah satu atau kedua negara.
2. Orang tanpa kewarganegaraan yang merupakan penduduk salah satu
   negara tidak boleh dikenai pajak yang lebih berat atau kewajiban-
   kewajiban lain yang berkaitan dengan hal itu di salah satu negara dari pada
   warga negara tersebut dalam keadaan yang sama, khususnya yang
   menyangkut domisili.
3. Pengenaan pajak atas bentuk usaha tetap yang dimiliki oleh perusahaan
   suatu Negara Pihak pada persetujuan di Negara Pihak lainnya pada
   persetujuan, tidak akan dilakukan dengan cara yang kurang
   menguntungkan dibandingkan dengan pengenaan pajak atas perusahaan-
   perusahaan yang menjalankan kegiatan-kegiatan yang sama di Negara
Perpajakan Internasional di Indonesia                                    247

    Pihak lainnya itu.Ketentuan ini tidak dapat ditafsirkan sebagai mewajibkan
    suatu Negara Pihak pada persetujuan untuk memberikan kepada penduduk
    dari Negara Pihak lainnya pada persetujuan suatu potongan pribadi,
    keringanan-keringanan dan pengurangan-pengurangan untuk kepentingan
    pengenaan pajak yang berdasarkan status sipil atau tanggung jawab
    keluarga seperti yang diberikan kepada penduduk sendiri.
4. Kecuali ketentuan-ketentuan ayat 1 dari Pasal 9, ayat 6 dari Pasal 11, atau
   ayat 6 dari Pasal 12 berlaku bunga, royalti dan pengeluaran-pengeluaran
   yang dibayarkan oleh perusahaan Negara Pihak pada persetujuan terhadap
   penduduk Negara Pihak lainnya pada persetujuan untuk maksud
   pengenaan pajak penghasilan dari suatu perusahaan, akan dapat dikurangi
   dalam kondisi yang sama sebagaimana jika telah dibayarkan kepada
   penduduk Negara Pihak yang telah disebutkan pertama.
5. Perusahaan suatu Negara Pihak pada persetujuan, yang modalnya sebagian
   atau seluruhnya dimiliki atau dikuasai baik langsung atau tidak langsung
   oleh penduduk suatu Negara Pihak lainnya pada persetujuan, tidak akan
   dikenakan pajak atau kewajiban ataupun yang berkaitan dengan pengenaan
   pajak di Negara Pihak yang disebut pertama yang berlainan atau lebih
   memberatkan daripada pengenaan pajak dan kewajiban-kewajiban
   dimaksud yang dikenakan atau dapat dikenakan terhadap perusahaan-
   perusahaan lainnya yang serupa di Negara Pihak yang disebut pertama.
6. Ketentuan dari Pasal ini, menyimpang dari ketentuan Pasal 2, berlaku
   untuk setiap jenis pajak.
Penjelasan Pasal 24 Tax Treaty model adalah sebagai berikut:
     Kedudukan tax treaty adalah menjamin adanya kesamaan hak dan
kewajiban kedua warga negara yang terlibat dalam perjanjian, negara yang
mengadakan perjanjian tidak boleh membedakan atau memberatkan pajak bagi
penduduk yang bukan warga negaranya. Bahkan tanpa ada perjanjian pun,
negara domisili tidak boleh melakukan pemajakan yang lebih memberatkan
kepada penduduk asing lainnya.




Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
     Model UN dan OECD, tidak ada perbedaan, sedangkan Model
Indonesia, tidak menerapkan Pasal 24 ayat 2 dan ayat 6 model UN, dan
248                                               BAB 5: Perbandingan Tax Treaty
                                       dalam Model OECD, UN, dan Model Indonesia

menambah ketentuan pada ayat 5, yaitu; pada pasal ini istilah perpajakan
berarti pajak-pajak yang tunduk pada perjanjian ini.
Pasal 25 Mutual Agreement Procedure (Tata Cara Pesetujuan Bersama)

                  UN                                     OECD

 1. Where a person considers that the 1. Where a person considers that the
    actions of one or both of the        actions of one or both of the
    Contracting States result or will    Contracting States result or will
    result for him in taxation not in    result for him in taxation not in
    accordance with the provisions of    accordance with the provisions of
    this    Convention,      he    may,  this    Convention,      he    may,
    irrespective of the remedies         irrespective of the remedies
    provided by the domestic law of      provided by the domestic law of
    those States, present his case to    those States, present his case to
    the competent authority of the       the competent authority of the
    Contracting State of which he is a   Contracting State of which he is a
    resident or, if his case comes       resident or, if his case comes
    under paragraph 1 of article 24, to  under paragraph 1 of Article 24, to
    that of the Contracting State of     that of the Contracting State of
    which he is a national. The case     which he is a national. The case
    must be presented within three       must be presented within three
    years from the first notification of years from the first notification of
    the action resulting in taxation not the action resulting in taxation not
    in accordance with the provisions    in accordance with the provisions
    of the Convention.                   of the Convention.
 2. The competent authority shall 2. The competent authority shall
    endeavour, if the objection          endeavour, if the objection
    appears to it to be justified and if appears to it to be justified and if it
    it is not itself able to arrive at a is not itself able to arrive at a
    satisfactory solution, to resolve    satisfactory solution, to resolve the
    the case by mutual agreement         case by mutual agreement with the
    with the competent authority of      competent authority of the other
    the other Contracting State, with a  Contracting State, with a view to
    view to the avoidance of taxation    the avoidance of taxation which is
    which is not in accordance with      not     in accordance with this
    this Convention. Any agreement       Convention.       Any      agreement
    reached shall be implemented         reached shall be implemented
    notwithstanding any time limits in   notwithstanding any time limits in
    the domestic law of the              the domestic law of the
Perpajakan Internasional di Indonesia                                     249

      Contracting States.                     Contracting States.
  3. The competent authorities of the 3. The competent authorities of the
     Contracting        States       shall    Contracting States shall endeavour
     endeavour to resolve by mutual           to resolve by mutual agreement
     agreement any difficulties or            any difficulties or doubts arising
     doubts arising as to the                 as to the interpretation or
     interpretation or application of the     application of the Convention.
     Convention. They may also                They may also consult together for
     consult     together      for     the    the elimination of double taxation
     elimination of double taxation in        in cases not provided for in the
     cases not provided for in the            Convention.
     Convention.
                                           4. The competent authorities of the
  4. The competent authorities of the         Contracting        States      may
     Contracting        States       may      communicate with each other
     communicate with each other              directly, including through a joint
     directly, including through a joint      commission        consisting     of
     commission        consisting       of    themselves          or        their
     themselves           or         their    representatives, for the purpose of
     representatives, for the purpose of      reaching an agreement in the sense
     reaching an agreement in the             of the preceding paragraphs.
     sense      of     the      preceding
     paragraphs.      The      competent
     authorities, through consultations,
     shall develop appropriate bilateral
     procedures, conditions, methods
     and      techniques      for      the
     implementation of the mutual
     agreement procedure provided for
     in this article. In addition, a
     competent authority may devise
     appropriate unilateral procedures,
     conditions,       methods        and
     techniques to facilitate the above-
     mentioned bilateral actions and
     the implementation of the mutual
     agreement procedure.


Terjemahan Pasal 25 Tax Treaty UN model adalah sebagai berikut:
250                                               BAB 5: Perbandingan Tax Treaty
                                       dalam Model OECD, UN, dan Model Indonesia

1. Apabila seseorang atau suatu badan menganggap bahwa tindakan-tindakan
   pejabat-pejabat yang berwenang disalah satu atau ke dua Negara Pihak
   pada persetujuan mengakibatkan atau akan mengakibatkan pengenaan
   pajak yang tidak sesuai dengan persetujuan ini, maka terlepas dari cara-
   cara penyelesaian yang diatur oleh perundang-undangan nasional dari
   masing-masing Negara Pihak, maka ia dapat mengajukan masalahnya
   kepada pejabat yang berwenang di Negara Pihaknya dimana ia
   berkedudukan atau jika masalah tersebut sebagaimana ayat 1 dari pasal 24
   kepada negara dimana ia menjadi warga negara. Masalah ini harus
   diajukan dalam waktu tiga tahun sejak pemberitahuan pertama dari
   tindakan yang mengakibatkan pengenaan pajak yang tidak sesuai dengan
   ketentuan-ketentuan persetujuan ini.
2. Pejabat yang berwenang akan berusaha, apabila keberatan yang diajukan
   kepadanya itu beralasan dan apabila ia tidak dapat mencapai suatu
   penyelesaian yang memuaskan akan berusaha menyelesaikan masalah itu
   melalui persetujuan bersama dengan pejabat yang berwenang dari Negara
   Pihak lainnya pada persetujuan dengan maksud untuk menghindarkan
   pengenaan pajak yang tidak sesuai dengan persetujuan ini. setiap
   pemufakatan yang telah dicapai harus dilaksanakan.meskipun terdapat
   pembatasan waktu dalam Undang-undang Nasional pada negara yang
   terikat persetujuan.
3. Pejabat-pejabat yang berwenang dari kedua Negara Pihak pada persetujuan
   akan berusaha untuk menyelesaikan melalui suatu persetujuan bersama
   atas setiap kesulitan atau keragu-raguan yang timbul dalam penafsiran atau
   penerapan persetujuan ini. Mereka dapat juga berkonsultasi bersama untuk
   mencegah pengenaan pajak berganda dalam hal tidak diatur dalam
   persetujuan.
4. Pejabat-pejabat yang berwenang dari ke dua negara dari Pihak pada
   persetujuan dapat berhubungan langsung satu sama lain melalui komisi
   bersama yang terdiri dari perwakilan mereka, untuk mencapai persetujuan
   sebagaimana dimaksud pada ayat-ayat sebelumnya. Pejabat yang
   berwenang melalui konsultasi dapat mengajukan permohonan prosedur
   antar kedua negara, kondisi, metode dan teknik untuk melaksanakan
   prosedur persetujuan bersama untuk melaksanakan pasal ini. Jika ada
   tambahan, Pejabat-pejabat yang berwenang dapat menetapkan prosedur-
   prosedur, syarat-syarat, cara-cara dan teknik-teknik untuk memfasilitasi
   tindakan kedua negara yang disebutkan diatas dan melaksanakan prosedur
   persetujuan bersama yang diatur dalam pasal ini.
Perpajakan Internasional di Indonesia                                  251

Penjelasan Pasal 25 Tax Treaty model adalah sebagai berikut:
1. Perjanjian Bersama harus diatur dalam sebuah tata cara agar tidak terjadi
   hal-hal yang memberatkan atau membedakan perlakuan perpajakan
   terhadap warga negara lainnya. Bilamana terjadi hal-hal yang tidak sesuai
   atau melanggar ketentuan perjanjian ini, maka
2. Masalah ini harus diajukan dalam waktu tiga tahun sejak pemberitahuan
   pertama dari tindakan yang mengakibatkan pengenaan pajak yang tidak
   sesuai dengan ketentuan-ketentuan persetujuan ini.
3. Persetujuan hendaknya harus memperhatikan kondisi, metode, dan teknik
   pemajakan masing-masing negara, sehingga dapat ditemukan pemecahan
   yang dapat diterima kedua belah pihak dan dapat dilaksanakan sesuai
   ketentuan perjanjian ini atau tambahannya.
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
1. Dalam Pasal 25 ayat 4 Model UN menambah ketentuan, Pejabat yang
   berwenang melalui konsultasi dapat mengajukan permohonan prosedur
   antar kedua negara, kondisi, metode dan teknik untuk melaksanakan
   prosedur persetujuan bersama untuk melaksanakan pasal ini. Jika ada
   tambahan, Pejabat-pejabat yang berwenang dapat menetapkan prosedur-
   prosedur, syarat-syarat, cara-cara dan teknik-teknik untuk memfasilitasi
   tindakan kedua negara yang disebutkan diatas dan melaksanakan prosedur
   persetujuan bersama yang diatur dalam pasal ini.
2. Model Indonesia, Dalam Pasal 25 ayat 2, tidak menambahkan kalimat
   setiap pemufakatan yang telah dicapai harus dilaksanakan meskipun
   terdapat pembatasan waktu dalam Undang-undang Nasional.
3. Model Indonesia, Dalam Pasal 25 ayat 4, tidak menambahkan kalimat Jika
   ada tambahan,     Pejabat-pejabat yang berwenang dapat menetapkan
   prosedur-prosedur, syarat-syarat, cara-cara dan teknik-teknik untuk
   memfasilitasi tindakan kedua negara yang disebutkan diatas dan
   melaksanakan prosedur persetujuan bersama yang diatur dalam pasal ini.
4. Ketentuan lainnya antara ke-3 model perjanjian perpajakan tidak ada
   perbedaan.
Pasal 26 Exchange of Information (Pertukaran Informasi)

                      UN                               OECD

  1. The competent authorities of the The competent authorities of the
252                                                   BAB 5: Perbandingan Tax Treaty
                                           dalam Model OECD, UN, dan Model Indonesia

      Contracting States shall exchange          Contracting States shall exchange
      such information as is necessary           such information as is necessary
      for carrying out the provisions of         for carrying out the provisions of
      this Convention or of the domestic         this Convention or of the
      laws of the Contracting States             domestic laws concerning taxes of
      concerning taxes covered by the            every kind and description
      Convention, in so far as the               imposed on behalf of the
      taxation thereunder is not contrary        Contracting States, or of their
      to the Convention, in particular for       political subdivisions or local
      the prevention of fraud or evasion         authorities, insofar as the taxation
      of such taxes. The exchange of             thereunder is not contrary to the
      information is not restricted by           Convention. The exchange of
      article 1. Any information                 information is not restricted by
      received by a Contracting State            Articles 1 and 2. Any information
      shall be treated as secret in the          received by a Contracting State
      same manner as information                 shall be treated as secret in the
      obtained under the domestic laws           same manner as information
      of that State. However, if the             obtained under the domestic laws
      information is originally regarded         of that State and shall be
      as secret in the transmitting State        disclosed only to persons or
      it shall be disclosed only to              authorities (including courts and
      persons or authorities (including          administrative bodies) concerned
      courts and administrative bodies)          with the assessment or collection
      concerned with the assessment or           of, the enforcement or prosecution
      collection of, the enforcement or          in respect of, or the determination
      prosecution in respect of, or the          of appeals in relation to the taxes
      determination of appeals in                referred to in the first sentence.
      relation to, the taxes which are the       Such persons or authorities shall
      subject of the Convention. Such            use the information only for such
      persons or authorities shall use the       purposes. They may disclose the
      information      only for such             information in public court
      purposes but may disclose the              proceedings or in judicial
      information in public court                decisions.
      proceedings       or     in   judicial
      decisions.       The        competent
      authorities       shall,      through
      consultation, develop appropriate
      conditions,        methods        and
      techniques concerning the matters
      in respect of which such
Perpajakan Internasional di Indonesia                                    253

      exchanges of information shall be
      made,        including,     where
      appropriate,      exchanges    of
      information       regarding   tax
      avoidance.
  2. In no case shall the provisions of
     paragraph 1 be construed so as to
     impose on a Contracting State the
     obligation:
                                         In no case shall the provisions of
  To carry out administrative measures       paragraph 1 be construed so as to
     at variance with the laws and           impose on a Contracting State the
     administrative practice of that or      obligation:
     of the other Contracting State;
                                         to carry out administrative measures
  To supply information which is not         at variance with the laws and
     obtainable under the laws or in the     administrative practice of that or
     normal       course      of     the     of the other Contracting State;
     administration of that or of the
     other Contracting State;            to supply information which is not
                                             obtainable under the laws or in
  To supply information which would          the normal course of the
     disclose any trade, business,           administration of that or of the
     industrial,     commercial       or     other Contracting State;
     professional secret or trade
     process, or information, the c) to supply information which
     disclosure of which would be            would disclose any trade,
     contrary to public policy (ordre        business, industrial, commercial
     public).                                or professional secret or trade
                                             process, or information, the
                                             disclosure of which would be
                                             contrary to public policy (ordre
                                             public).


Terjemahan Pasal 26 Tax Treaty UN model adalah sebagai berikut:
1. Pejabat-pejabat yang berwenang dari kedua Negara Pihak pada persetujuan
   akan melakukan tukar-menukar informasi yang diperlukan untuk
   melaksanakan ketentuan-ketentuan dalam persetujuan ini atau untuk
   melaksanakan undang-undang nasional masing-masing Negara Pihak pada
   persetujuan mengenai pajak-pajak yang dicakup dalam persetujuan,
254                                               BAB 5: Perbandingan Tax Treaty
                                       dalam Model OECD, UN, dan Model Indonesia

   sepanjang pengenaan pajak menurut undang-undang negara yang
   bersangkutan tidak bertentangan dengan persetujuan ini, khususnya untuk
   mencegah terjadinya penggelapan atau penyelundupan pajak. Setiap
   informasi yang diterima oleh salah satu negara akan dijaga kerahasiannya
   seperti halnya informasi yang diperoleh berdasarkan undang-undang
   nasional negara tersebut. Namun jika informasi tersebut dianggap rahasia
   di negara yang mengirimkannya, hal itu hanya boleh diungkapkan kepada
   orang-orang atau pejabat-pejabat (termasuk pengadilan dan badan-badan
   administrative dalam rangka peradilan) yang berkaitan dengan penetapan
   atau penagihan pajak, pelaksanaan tuntutan atau penentuan banding
   sehubungan dengan pajak-pajak yang dicakup dalam persetujuan ini.
   Orang-orang atau pejabat-pejabat tersebut akan menggunakan informasi
   hanya untuk maksud tersebut tetapi mereka boleh mengungkapkannya
   dalam sidang peradilan atau proses keputusan peradilan. Para pejabat yang
   berwenang melalui konsultasi, dapat menetapkan syarat, metode, dan
   teknik yang berkaitan dengan masalah-masalah pertukaran informasi,
   termasuk jika dipandang, pertukaran informasi yang menyangkut
   penghindaran pajak.
2. Ketentuan-ketentuan ayat 1 tidak boleh ditafsirkan sedemikian rupa
   sehingga membebankan suatu negara kewajiban:
   (a)   Melaksanakan tindakan administratif yang bertentangan dengan
         perundang-undangan dan praktek administrasi yang berlaku di
         Negara Pihak lain pada persetujuan;
   (b)   memberikan informasi yang tidak mungkin diperoleh berdasarkan
         perundang-undangan atau dalam praktek administrasi yang lazim di
         Negara Pihak tersebut atau di Negara Pihak lainnya pada persetujuan;
   (c)   memberikan informasi yang mengungkapkan setiap rahasia dibidang
         perdagangan, usaha, industri, perniagaan atau keahlian atau tata cara
         perdagangan atau informasi lainnya yang pengungkapannya
         bertentangan dengan kebijaksanaan umum.
Penjelasan Pasal 26 Tax Treaty model adalah sebagai berikut:
1. Salah satu tujuan persetujuan penghindaran pajak berganda adalah
   memberikan informasi atau pertukaran informasi guna mencegah
   terjadinya pengelakan atau penyelundupan pajak.
2. Informasi yang bersifat rahasia hanya boleh diungkapkan kepada orang-
   orang atau pejabat-pejabat (termasuk pengadilan dan badan-badan
   administrative dalam rangka peradilan) yang berkaitan dengan penetapan
Perpajakan Internasional di Indonesia                                       255

    atau penagihan pajak, pelaksanaan tuntutan atau penentuan banding
    sehubungan dengan pajak-pajak yang dicakup dalam persetujuan ini.
3. Pertukaran informasi tidak mewajibkan pihak pada persetujuan untuk
   mengungkapkan rahasia dibidang perdagangan, usaha, industri, perniagaan
   atau keahlian atau tata cara perdagangan atau informasi lainnya yang
   pengungkapannya bertentangan dengan kebijaksanaan umum.
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
1. Dalam Pasal 26 ayat 1 Model UN, menambah ketentuan Para pejabat yang
   berwenang melalui konsultasi, dapat menetapkan syarat, metode, dan
   teknik yang berkaitan dengan masalah-masalah pertukaran informasi,
   termasuk jika dipandang, pertukaran informasi yang menyangkut
   penghindaran pajak.
2. Ketentuan lainnya dalam Pasal 26, untuk model UN, OECD dan Indonesia,
   tidak ada perbedaan.
Pasal 27 Members of Diplomatic Missions and consular Posts

                      UN                                   OECD

  Nothing in this convention shall affect   Nothing in this convention shall affect
  the fiscal privileges of members of       the fiscal privileges of members of
  diplomatic missions or consular posts     diplomatic missions or consular posts
  under     the    general   rules     of   under     the    general   rules     of
  international law or under the            international law or under the
  provisions of special agreements          provisions of special agreements


Terjemahan Pasal 27 Tax Treaty UN model adalah sebagai berikut:
      Tidak ada sesuatupun dalam persetujuan ini akan mempengaruhi hak-
hak khusus di bidang fiskal dari para anggota misi diplomatik atau pegawai-
pegawai konsuler berdasarkan ketentuan-ketentuan umum hukum
internasional atau berdasarkan ketentuan-ketentuan persetujuan yang khusus.
Penjelasan Pasal 27 Tax Treaty model adalah sebagai berikut:
      Sesuai konvensi wina, secara multilateral seluruh dunia dalam
memperlakukan anggota misi diplomatik atau pegawai-pegawai konsuler
adalah sama, yaitu membebaskan mereka dari pemajakan di negara sumber,
dengan syarat ada azas timbal balik.
256                                             BAB 5: Perbandingan Tax Treaty
                                     dalam Model OECD, UN, dan Model Indonesia

Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
      Ketentuan dalam Pasal 27, untuk model UN, OECD dan Indonesia, tidak
ada perbedaan.
Pasal 28 Territorial Extension (Perluasan Wilayah Perjanjian)

                 UN                                    OECD

 -                                    1. This Convention may be extended,
                                         either in its entirety or with any
                                         necessary modifications [to any
                                         part of the territory of (State A) or
                                         of (State B) which is specifically
                                         excluded from the application of
                                         the Convention or], to any State or
                                         territory for whose international
                                         relations (State A) or (State B) is
                                         responsible, which imposes taxes
                                         substantially similar in character to
                                         those to which the Convention
                                         applies. Any such extension shall
                                         take effect from such date and
                                         subject to such modifications and
                                         conditions, including conditions as
                                         to termination, as may be specified
                                         and      agreed      between       the
                                         Contracting States in notes to be
                                         exchanged through diplomatic
                                         channels or in any other manner in
                                         accordance          with         their
                                         constitutional procedures.
                                      2. Unless otherwise agreed by both
                                         Contracting States, the termination
                                         of the Convention by one of them
                                         under Article 30 shall also
                                         terminate, in the manner provided
                                         for in that Article, the application
                                         of the Convention [to any part of
                                         the territory of (State A) or of
                                         (State B) or] to any State or
Perpajakan Internasional di Indonesia                                     257

                                            territory to which it has been
                                            extended under this Article.1 The
                                            words between brackets are of
                                            relevance when, by special
                                            provision, a part of the territory of
                                            a Contracting State is excluded
                                            from the application of the
                                            Convention.


Terjemahan Pasal 28 Tax Treaty OECD Model adalah sebagai berikut:
1. Perjanjian ini mungkin dapat diperluas, baik dalam keseluruhannya atau
   dengan perubahan yang diperlukan [ untuk bagian wilayah mana saja dari
   (negara A) atau dari (negara B) yang secara khusus dikecualikan dari
   penerapan perjanjian ini atau] untuk negara manapun atau untuk hubungan
   Internasional    (negara     A)    atau    (negara  B)     yang     dapat
   dipertanggungjawabkan, yang membebankan pajak yang sifatnya secara
   substansial sama kepada pihak manapun yang terikat perjanjian ini. Setiap
   perluasan seperti itu akan berlaku sejak tanggal itu juga dan tunduk
   kepada perubahan dan ketentuan semacam itu, termasuk ketentuan
   pembatalan, sebagaimana yang mungkin ditetapkan dan disetujui diantara
   negara yang terikat persetujuan dalam nota yang ditukarkan melalui jalur-
   jalur diplomatik atau dengan cara lain yang berkaitan dengan prosedur
   konstitusional negara bersangkutan.
2. Kecuali jika disetujui oleh kedua negara yang Terikat persetujuan,
   pembatalan Perjanjian secara sepihak menurut pasal 30 juga akan
   membatalkan dengan cara-cara disediakan di dalam pasal ini , penerapan
   Perjanjian [untuk bagian dari wilayah mana saja dari (negara A) atau
   (negara B) atau untuk negara atau wilayah manapun dimana telah
   diperluas menurut Pasal ini.
Penjelasan Pasal 27 Tax Treaty model adalah sebagai berikut:
     Perjanjian tax treaty dapat diperluas, secara keseluruhan, dengan prinsip
dapat dipertanggungjawabkan, tidak memberatkan kedua belah pihak,
termasuk pembatalan nota kesepahaman.
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
      Ketentuan dalam Pasal 28, tentang perluasan wilayah perjanjian, tidak
diatur dalam model UN, dan Indonesia.
258                                                 BAB 5: Perbandingan Tax Treaty
                                         dalam Model OECD, UN, dan Model Indonesia

Pasal 29 Entry Into Force (Berlakunya Persetujuan)

                      UN                                   OECD

 1. This Convention shall be ratified 1. This Convention shall be ratified
    and the instruments of ratification  and the instruments of ratification
    shall be exchanged at ………… as        shall be exchanged at ………… as
    soon as possible.                    soon as possible.
 2. The Convention shall enter into 2. The Convention shall enter into
    force upon the exchange of          force upon the exchange of
    instruments of ratification and its instruments of ratification and its
    provisions shall have effect:       provisions shall have effect:
      a) (in State A): ………………                  a) (in State A): ………………
      b) (in State B): ………………                  b) (in State B): ………………


Terjemahan Pasal 29 Tax Treaty UN model adalah sebagai berikut:
1. Persetujuan ini akan diratifikasi dan instrumen ini ratifikasi akan
   dipertukarkan di ....... secepat mungkin.
2. Persetujuan ini akan syah berlaku setelah tanggal pertukaran instrumen
   ratifikasi dan ketentuan-ketentuan-nya akan berlaku:
   a. Di negara A.....................
   b. Di negara B.....................
Penjelasan Pasal 29 Tax Treaty model adalah sebagai berikut:
      Persetujuan ini akan berlaku sejak tanggal pertukaran nota ratifikasi
atau pemberitahuan kepada negara treaty partner.
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
1. Ketentuan dalam Pasal 29, untuk model UN, OECD tidak ada perbedaan.
2. Model Indonesia, lebih menjelaskan bahwa persetujuan ini akan memiliki
   kekuatan setelah Pemerintah yang terkait dalam persetujuan memberitahu
   satu sama lain secara tertulis melalui saluran diplomatik, bahwa
   pembentukan yang diperlukan secara konstitusional yang menyangkut
   negara yang terikat persetujuan untuk memberlakukan persetujuan harus
   ditatati. Persetujuan ini akan mempunyai dampak: ( a) menyangkut pajak
Perpajakan Internasional di Indonesia                                                    259

    yang dipotong dari negara sumber pendapatan yang diperoleh pada atau
    setelah 1 Januari dalam tahun yang berikutnya dimana Perjanjian ini mulai
    diberlakukan; dan ( b) menyangkut pajak-pajak atas pendapatan yang lain,
    untuk tahun yang dapat dikenakan pajak yang mulai pada atau setelah 1
    Januari tahun berikutnya di mana persetujuan ini diberlakukan.
Pasal 29 Termination (Berakhirnya persetujuan)

                        UN                                        OECD

      This Convention shall remain in              This Convention shall remain in
      force until terminated by a                  force until terminated by a
      Contracting     State.      Either           Contracting     State.      Either
      Contracting State may terminate              Contracting State may terminate
      the     Convention,       through            the     Convention,       through
      diplomatic channels, by giving               diplomatic channels, by giving
      notice of termination at least six           notice of termination at least six
      months before the end of any                 months before the end of any
      calendar year after the year                 calendar year after the year
      ________. In such event, the                 ________. In such event, the
      Convention shall cease to have               Convention shall cease to have
      effect:                                      effect:
      (a) (In State A): ........................   (a) (In State A): ........................
      (b) (In State B): ........................   (b) (In State B): ........................


Terjemahan Pasal 29 Tax Treaty UN Model adalah sebagai berikut:
      Persetujuan ini akan tetap berlaku sampai diakhiri oleh salah satu Pihak
pada persetujuan. Masing-masing Pihak pada persetujuan dapat mengakhiri
berlakunya persetujuan ini, melalui perwakilan diplomatik, dengan
menyampaikan pemberitahuan tertulis tentang berakhirnya persetujuan
sekurang-kurangnya 6 bulan sebelum berakhirnya tahun takwim berikutnya
setelah jangka waktu ..............tahun sejak berlakunya persetujuan.
Dalam hal demikian, persetujuan ini akan tidak berlaku:
a) negara A.....................
b) negara B.....................
Perbedaan UN, OECD dan Indonesia Model adalah sebagai berikut:
260                                              BAB 5: Perbandingan Tax Treaty
                                      dalam Model OECD, UN, dan Model Indonesia

1. Model UN dan OECD tidak ada perbedaan dalam materi, namun dalam
   ketentuan pasal, UN diatur dalam Pasal 29 sedangkan OECD diatur dalam
   Pasal 30.
2. Sedangkan Model Indonesia mengatur sendiri, yaitu ; persetujuan ini akan
   tetap berlaku tanpa batas waktu, salah satu dari kedua negara dapat
   mengakhiri perjanjian ini melalui saluran diplomatik dengan mengirimkan
   surat pemberitahuan tertulis mengenai penghentian persetujuan kepada
   negara lainnya, pada tanggal atau sebelum tanggal 30 (tiga puluh) bulan
   Juni setiap tahun takwim berikutnya setelah jangka waktu 5 (lima) tahun
   terhitung tanggal berlakunya perjanjian.
   Dalam hal demikian, persetujuan ini akan tidak berlaku lagi bagi kedua
negara:
a. Menyangkut pendapatan yang diperoleh selama tahun pajak yang dimulai
   atau setelah 1 Januari tahun takwim berikutnya setelah pemberitahuan ini.
b.    menyangkut pajak-pajak atas pendapatan yang lain, untuk tahun yang
     dapat dikenakan pajak yang mulai pada atau setelah 1 Januari tahun
     berikutnya di mana persetujuan ini berakhir.
Perpajakan Internasional di Indonesia                                261

RANGKUMAN


     Model UN Model yang dikembangkan untuk memperjuangkan
kepentingan negara-negara berkembang, sehingga prinsip sumber penghasilan
tergambar dalam model ini. Model OECD Model yang dikembangkan oleh
negara-negara eropa barat, prinsip yang digunakan adalah azas pengenaan
pajak domisili. Model Indonesia adalah model P3B yang merupakan
pengembangan dari kedua model tersebut, yaitu UN dan OECD
      Pada umumnya ke-3 model tersebut banyak kesamaan, sehingga yang
perlu dibahas adalah perbedaanya. Dalam bab ini telah diuraikan perbedaan
ke-3 jenis model tersebut.
262                                             BAB 5: Perbandingan Tax Treaty
                                     dalam Model OECD, UN, dan Model Indonesia

LATIHAN SOAL


1. Bandingkan perbedaan BUT untuk ketiga jenis model tersebut!
2. Bandingkan perlakuan pajak atas passive income atas ketiga jenis model
   tersebut!
3. Bandingkan ketentuan tentang pekerjaan bebas atas ketiga jenis model
   tersebut!
4. Bandingkan ketentuan tentang guru dan mahasiswa atas ketiga jenis model
   tersebut!
5. Bandingkan ketentuan tentang pegawai diplomat atas ketiga jenis model
   tersebut!

				
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