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Analisis Tax Trearty Dalam Model OECD, UN dan

Model Indonesia

Model, Sifat, dan Tujuan Umum P3B

a. Model Perjanjian

Perumusan P3B kepada salah satu model yang tersedia (1) OECD dan (2) UN.

Dengan berbagai variasi dan modifikasi antarnegara anggota OECD (antar Negara

maju) mendasarkan P3B nya pada model OECD, antara Negara berkembang dan

Negara maju mendasarkan pada UN/OECD model.

Model OECD dimulai dengan prakasa oleh lembaga Bangsa-Bangsa pada tahun

1921 yang menghasilkan rumusan pertama pada tahun 1928, yang kemudian diperbarui

oleh model konvensi Mexico. Model OECD dirumuskan selaras dengan kebutuhan

harmonisasi hubungan perpajakan antara Negara anggota OECD, sebagai organisasi

dari Negara-negara industry maju dengan kekuatan ekonomi yang cukup untuk

melakukan investasi ke mancanegara. Situasi demikian merupakan dasar pajakan

alokasi penerimaan pajak dari kegiatan lintas batas antara para anggota yang dapat

menimbulkan Pajak Berganda Internasional cendrung kepada pendekatan Negara

domisili berdasarkan seteimbangan ekonomi dan resiprositas pengorbanan penerimaan.

Model OECD dikonsepkan dengan berlandaskan dua premis, yaitu pertama hak

pemajakan utama kebanyakan diberikan pada Negara domisili wajib pajak. Negara

sumber harus rela untuk melepaskan klaim pemotongan pajak sumber dan apabila

mengaplikasikan pemotongan pemotongan pajak sumber (withholding tax at source),

mereka harus mengurangi tariff pajaknya untuk memberikan kepastian bahwa beban

pajak Negara sumber harus selalu dapat diserap oleh batasan kredit pajak residens.

Premis kedua adalah bahwa apabila baik Negara sumber maupun residens (kalau

keduanya) diperbolehkan menerapkan ketentuan pajak domestiknya, keringan pajak

berganda diberikan dengan meminta Negara residens untuk menyediakan kredit atau

bebas pajak atas penghasilan yang telah dikenakan pajak oleh Negara sumber.

Di pihak lain, UN model secara khusus didisaign untuk P3B antar Negara maju

dan berkembang. OECD model yang kebanyakan memiinta Negara sumber untuk

melakukan penerimaan pajaknya, kurang tepat jika dipakai sebagai pandun P3B antara

Negara maju dan berkembang. Hal itu disebabkan oleh karakteristik hubungan Negara

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maju dengan Negara berkembang yang diwarnai oleh ketimpangan arus pengghasilan

antara dua kelompok Negara tersebut (penghasilan dari Negara berkembang lebih besar

mengalir ke Negara maju). Arus pengahsilan satua rah tersebut dirasakan kurang adil

dalam pembagian penerimaan pajak dari objek pajak lintas batas. Kurangnya

penerimaan Negara berkembangtersebut menyebabkan terbatasnya penyediaan fasilitas

umum dan jasa public lainnya, keterbatasan dana juga menyebabkan tidak mampunya

Negara berkembang yang umumnya sebagai Negara pengutang untuk membayar hutang

luar negeri.

b. Sifat

Sebagai perjanjian bilateral, sesuai dengan hokum public internasional, P3B

mengikat kedua Negara (contracting states). Selanjutnya, menurut Knechtle (1979),

P3B yang diturup suatu Negara (Indonesia) juga memiliki validitas internal domestic

dan menjadi self-executing. Sehubungan dengan penghindaran pajak beganda, P3B

mempunyai kemungkinan yang dapat bersifat restruktif atau ekspansif sebagai hokum

dari internasional, sesuai dengan prisip negative effect, P3B juga membatasi aplikasi

dan ketentuan domestic (kewenangan mengenakan pajak).

Dengan demikian P3B membatasi aplikasi suatu ketentuan domestic tetapi tidak

dapat efektif memperluas hak pemajakan yang tersurat dalam ketentuan domestic. P3B

hanya mengakui kewenangan mengenakan pajak (Pires,1989), dan apabila ada

perluasan bukan hanya didasarkan pada ketentuan dimaksud dalam P3B , karena masih

diperlukan dalam ketentuan domestic.

c. Tujuan

Tujuan umum dari P3B ini adalah untuk menghindari pengenaan pajak berganda bagi

masing-masing Negara yang terlibat dalam perjanjian. Selainitu P3B memiliki

tujuannya lainnya, yaitu :

a. Mencegah timbulnya pengelakan pajak

b. Memberikan kepastian

c. Pertukaran informasi

d. Penyelesaian sengketa da dalam penerapan P3B

e. Noon diskriminasi

f. Bantuan dalam penagihan pajak

g. Penghemata dalam cash flow

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Adapun tujuan dari P3B adalah sebagai berikut:

a. Tidak terjadi pemajakn ganda yang memberatkan iklim dunia usaha

b. Peningkata investasi modal dari luar negri ke dalam negri

c. Penigkatan SDA

d. Pertukaran informasi guna mencegah pengelakan pajak

e. Kadilan dalam hal pemajakan penduduk antar kedua Negara

2.2 Penyebab Hukum Pajak Internasional

Pemajakan atas suatu penghasilan secara bersamaan oleh negara yang menerapkan

domisili dan negara yang menerapkan azas sumber menimbulkan pajak ganda internasional

(international double taxation). Oleh para investor dan pengusaha, pajak ganda tersebut

dianggap kurang memperlancar mobilitas arus investasi, bisnis, dan perdagangan internasional.

oleh karena itu, perlu dihilangkan atau diberikan keringanan. Selain diatur dalam ketentuan

pajak domestik, keringanan pajak ganda dimaksud pada umumnya juga diatur dalam P3B.

Pajak Berganda Internasional (selanjutnya dalam modul ini disebut PBI) muncul apabila

terdapat benturan yurisdiksi pemajakan, baik yang melekat pada pemerintah pusat (negara)

maupun pemerintah daerah (provinsi, kota, dan kabupaten), dan yang melekat pada masing-

masing negara (overlapping of tax jurisdiction in the international sphere).

Sementara orang akan mempertanyakan kenapa benturan tersebut sampai terjadi?

Dalam hak pemajakan, kita menyadari bahwa setiap negara berdaulat akan melaksanakan

pemajakan terhadap subjek dan/atau objek yang mempunyai pertalian fiskal (fiscal allegiance)

dengan negara pemungut pajak dan berada dalam wilayah kedaulatannya berdasarkan ketentuan

domestik. Seandainya dalam ketentuan domestik dari negara-negara pemungut pajak tersebut

terdapat pengecualian atau pembebasan dari pajak terhadap subjek atau objek yang bertempat

kedudukan atau berada di luar wilayah kedaulatannya maka tidak akan terjadi PBI karena

mungkin tidak terjadi benturan hak pemajakan dengan negara lain. atau apabila tarif pajak di

negara tempat sumber penghasilan dikenakan pajak dan domisili cukup rendah, beban pajak

berganda yang dikenakan di negara sumber sebagai pemegang hak pemajakan utama (primary

taxing rights) dan yang dikenakan di negara domisili sebagai pemegang hak pemajakan skunder

(secondary taxing rights) secara wajar masih dalam jumlah yang terjangkau oleh pembayar

pajak.

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A B

DoubleTaxation

Dalam Pajak Penjualan, misalnya, PBI dapat terjadi apabila negara pengekspor

menganut prinsip negara asal (origin principle; pemajakan oleh negara asal barang dan jasa),

dipihak lain, negara pengimpor menganut prinsip negara tujuan (destination principle;

Pemajakan oleh negara tujuan atau negara konsumen). PBI berkenaan dengan Pajak

Penghasilan, sebagaimana telah dikemukakan di awal bagian ini, apabila terjadi benturan hak

pemajakan antara negara-negara mempunyai pertalian ekonomis, menerapkan azas pembagian

hak pemajakan secara tidak bersamaan.

Contoh timbulnya PBI dapat diilustrasikan sebagai berikut:

PERUSAHAAN M

M adalah sebuah perusahaan multinasional yang berkedudukan di negara A dan

empunyai cabang di negara B. Negara A menerapkan azas domisili dan azas sumber secara

bersamaan, demikian pula dengan negara B. Atas penghasilan M di negara B dipungut pajak

oleh negara A berdasarkan azas domisili, dan negara B memungut pajak atas penghaasilan M

yang sama berdasarkan azas sumber. Dengan demikian penghasilan M tersebut dipungut pajak

dua kali. Pemungutan pajak atas pengasilan M itu mungkin saja tidak menimbulkan masalah

sepanjang negara A dan B menerpakan tarif pajak yang rendah dan terjangkau oleh M. Apabila

pajak ganda itu menjadi beban yang berat bagi M, maka haruslah dicari jalan keluarnya.

2.3 Struktur P3B

Sebagaimana telah dikemukakan bahwa perumusan P3B didasarkan kepada salah satu

model yang tersedia, yaitu (1) OECD, (2) UN, atau (3) US. Dengan berbagai variasi dan

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modifikasi antarnegara anggota OECD (antarnegara maju) mendasarkan P3B-nya pada model

EOCD, antara negara berkembang dan negara maju mendasarkan pada UN dan/atau OECD

model, sedangkan P3B antara Amerika Serikat dengan negara mitra runding mendasarkan pada

US Model

Berikut adalah perbandingan struktur antara model OECD dan Model UN :

MODEL UN MODEL OECD

B AB I RUANG LINGKUP PERJANJIAN

Pasal 1 : orang dan badan yangTercakup dlm perjanjian

Pasal 1 : orang atau badan yang tercakupDalam perjanjian

Pasal 2: pajak-pajak yang terca -kup dlmPersetujuan

Pasal 2 : pajak-pajak yang tercakup

BAB II PENGERTIAN-PENGERTIANPasal 3 : difinisi-difinisi umum Pasal 3 : pengertian umumPasal 4 : penduduk Pasal 4 : pendudukPasal 5 : bentuk usaha tetap Pasal 5 : butBAB III PAJAK ATAS PENGHASILANPasal 6 : penghasilan dari harta tak gerak Pasal 6 : penghasilan dari harta tak gerakPasal 7 : laba usaha Pasal 7 : laba usahaPasal 8 : perkapalan dan pengangkutanUdara

Pasal 8 : pelayaran, pengangkutan danauDan sungai, dan penerbangan jalurInternasional

Pasal 9 : perusahaan-perusahaan yangMempunyai hubungan istimewa

Pasal 9 : perusahan yang mempunyaiHubungan istimewa

Pasal 10: dividen Pasal 10: dividenPasal 11: bunga Pasal 11: bungaPasal 12 royalti Pasal 12 royaltiPasal 13 keuntungan dari pemindahtangananHarta

Pasal 13 : keuntungan karena pemindahtanganan harta

Pasal 14 : pekerjan bebas Pasal 14 : pekerjaan bebasPasal 15 : pekerjaan dalam hubungan kerja Pasal 15 : hubungan pekerjaanPasal 16 : imbalan direktur Pasal 16 : pembayaran untuk direkturPasal 17 : para artis dan atlit Pasal 17 : para artis dan olahragawanPasal 18 : pension Pasal 18 : pensiunPasal 19 : pejabat pemerintah Pasal 19 : jabatan pemerintahanPasal 20 : guru dan peneliti Pasal 20 : mahasiswa dan pelajarPasal 21 : siswa dan pemagang Pasal 21 : penghasilan lain-lainBAB IV PAJAK ATAS KEKAYAANPasal 22: penghasilan lainnya Pasal 22 : kekayaanBAB V METODA PENGHINDARANPasal 23: metode penghindaran pajakBerganda

Pasal 23: metoda pengkreditan

BAB VI KETENTUAN KHUSUSPasal 24: non diskriminasi Pasal 24 non diskriminasiPasal 25 tata cara persetujuan bersama Pasal 25 prosedur kesepakatan bersamaPasal 26 : pertukaran informasi Pasal 26 : pertukaran informasiPasal 27 : pejabat diplomatik dan konsuler Pasal 27 : para diplomat dan pejabat

KonsularPasal 28 : berlakunya persetujuan Pasal 28 : perluasan wilayah berlakunya

PerjanjianBAB VII KETENTUAN PENUTUPPasal 29: berakhirnya persetujuan Pasal 29 : berlakunya perjanjian

Pasal 30 : penghentian perjanjian

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2.4 Kedudukan P3B

Untuk mengalokasikan hak pemajakan atas kategori penghasilan tertentu kepada salah

satu negara penandatangan, P3B mempunyai ketentuan tersendiri tentang sumber penghasilan.

Dalam bahasa P3B istilah asal (originating, atau arising) lebih sering dipakai ketimbang istilah

sumber (source); Dapat terjadi bahwa kriteria penentu asal penghasilan P3B tidak sama dengan

kriteria penentu Ketentuan Tentang Sumber Penghasilan berdasarkan peraturan domestik.

Dalam hal demikian, maka prioritas pemberlakuan diberikan kepada ketentuan dalam P3B.

2.5 Perbandingan Tax Trearty Dalam Model OECD, UN dan Model Indonesia

UN OECD

Model yang dikembangkan untuk

memperjuangkan kepentingan Negara-negara

berkembang, Sehingga prinsip sumber

penghasilan tergambar dalam model ini

Model yang dikembangkan oleh Negara-

negara Eropa barat, prisip yang digunakan

adalah azas pengenaan pajak domisili.

Negara Indonesia dalam kebijakannya de bidang persetujuan penghindaran pajak

berganda atau P3B menggunakan campuran antara kedua model tersebut dan Udang-Undang

Pajak penghasilan. Menurut Rahcmanto Surachmat, Indonesia menggunakan Model Indonesia

yang dijadikan pijakan dalam perundingan P3B.

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 OECD yang semula merupakan konvensi bilateral.

Kemudian untuk perjanjian tax trearty Negara berkembang, dibuat oleh The Economic and

Social Council of The United Nations, pada tahun 1967. Dan model Indonesia adalah model

P3B yang merupakan pengembangan dari keduia model tersebut, yaitu UN dan OECD.

JUDUL (TITLE AND PREAMBLE)

AGREEMENT BETWEENTHE GOVERNMENT OF THE REPUBLIC OF INDONESIA

ANDTHE GOVERNMENT OF THE ……………………………….

FORTHE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF

FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

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Dari peristilahan yang digunakan dalam menyebut tax treaty OECD model dan UN

model menggunakan istilah Convention, sedangkan model P3B Indonesia menggunakan istilah

Agreement. Istilah Agreement digunakan dalam model P3B Indonesia karena sesuai pengertian,

bahwa P3B bukanlah perjanjian namun persetujuan. Kata persetujuan lebih mengikat dan

dilandasi oleh kesepakatan kedua belah pihak dan memiliki kedudukan setara dan tidak

memberatkan (Setiawan,2006).

PASAL 1 : orang dan badan yang tercangkup dalam persetujuan (persons convered)

Pada pasal 1 mengatur mengenai subjek yang dicakup pada P3B yaitu subjek pajak yang

menjadi penduduk salah satu atau kedua negara yang terikat persetujuan. Dengan demikian

penduduk negara diluar kedua negara yang terikat persetujuan tersebut, tidak berhak menikmati

perlindungan P3B. Penyebutan “persons” pada pasal 1 ini sesuai dengan model P3B Indonesia

(Surahmat, 2001).

PASAL 2 : Pajak-pajak yang dicangkup dalam persetujuan (Taxes Covered)

ARTICLE 1PERSONS SCOPE

This Agreement shall apply to persons who are residents of one or both of the Contacting States.

Article 2TAXES COVERED

1. This Agreement shall apply to taxes on income imposed on behalf of each of the two States 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 elements of income, 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 Agreement shall apply, are, in particular: (a) in the case of the………………..

- de inkomstenbelasting (income tax);- de loonbelasting (wages tax);- de vennootschapsbelasting (company tax) including the Government share in the net profits of the

exploitation of natural resources levied pursuant to the Mining Act of 1810 (Mijnwet 1810) with respect to concessions issued from 1967, or pursuant to the Netherlands Continental Shelf Mining Act of 1965 (Mijnwet Continentaal Plat 1965);

- de dividendbelasting (dividend tax);(hereinafter referred to as………………..

(b) in the case of Indonesia:- the income tax.(hereinafter referred to as "Indonesian tax").

4. The Agreement shall also apply to any identical or substantially similar taxes which are subsequently imposed in addition to, or in place of, the existing taxes. The competent authorities of the two States shall notify to each other any substantial changes which have been made in their respective taxation laws. 

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Dalam pasal 2 cakupan P3B tidak hanya untuk pajak pusat saja tetapi juga meliputi

pajak daerah, selama jenis pajak daerah tersebut termasuk dalam kategori pajak penghasilan

atau pajak kekayaan. Hal ini dapat dilihat dari pasal 2 ayat (1) model P3B Indonesia

menunjukan jenis pajak dengan cakupan pajak P3B tanpa memeperdulikan siapa yang

memungut pajak tersebut (Surahmat,2006). Pajak-pajak yang berlaku sekarang terhadap

Persetujuan ini antara lain adalah sepanjang mengenai Indonesia (Pajak Indonesia): Pajak

Pendapatan, Pajak Perseroan, Pajak Kekayaan yaitu termasuk setiap pajak yang dipungut pada

sumbernya, pembayaran di muka atau pembayaran terlebih dahulu mengenai pajak-pajak

tersebut di atas, serta Pajak atas Bunga, Dividen dan Royalty.

PASAL 3 : Pengertian-pengertian Umum

Pada pasal 3 P3B, baik OECD model atau UN model maupun model P3B Indonesia,

secara umum memberikan definisi mengenai istilah yang dipakai. Misalnya istilah ‘persons’

meliputi orang pribadi atau badan hokum maupun usaha. Tujuan adanya definisi adalah agar

Article 3GENERAL DEFINITIONS

1. In this Agreement, unless the context otherwise requires: (a) the terms "one of the two States" and "the other State" mean Indonesia or the …….., as the context requires; the

term "the two States" means Indonesia and the ………..;(b) the term "the Netherlands" comprises the part of the Kingdom of the ……. that is situated in Europe and the part

of the seabed and its sub-soil under the North Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law;

(c) 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;

(d) the term "person" comprises an individual, a company and any other body of persons;(e) the term "company" means any body corporate or any entity which is treated as a body corporate for tax

purposes;(f) the terms "enterprise of one of the two States" and "enterprise of the other State" mean respectively an enterprise

carried on by a resident of one of the two States and an enterprise carried on by a resident of the other State;(g) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of one of the

two States, except when the ship or aircraft is operated solely between places in the other State;(h) the term "nationals" means

(1) all individuals possessing the nationality of one of the two States;(2) all legal persons, partnerships and associations deriving their status as such from the laws in force in one

of the two States;(i) the term "competent authority" means:

(1) in the Netherlands, the Minister of Finance or his duly authorized representative;(2) in Indonesia, the Minister of Finance or his duly authorized representative.

2. As regards the application of the Agreement at any time by one of the two States, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State for the purpose 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.

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tidak terjadi perbedaan iterpretasi dalam penggunaan istilah tersebut ketika P3B diterapkan.

Namun, bisa saja dalam praktiknya masih muncul perbedaan penafsiran. Oleh karena itu, dalam

menginterpretasi hal tersebut harus adanya aturan khusus terkait definisi didalam P3B, apabila

tidak ada maka dilihat apakah UU domestic memberikan definisi khusus, sedangkan apabila

UU domestic tidak ada atau tidak diterapkan maka digunakn aturan umum interpretasi.

PASAL 4 : Penduduk (Resident)

Pada P3B tersebut dinyatakan bahwa untuk tujuan Persetujuan ini istilah "penduduk

salah satu Negara pihak pada Persetujuan" berarti setiap "orang" yang menurut perundang-

undangan Negara tersebut dapat dikenakan pajak di Negara itu atas dasar domisilinya, tempat

kediamannya, tempat pimpinannya ataupun atas dasar lainnya yang serupa. Pada pasal 4 ayat

(1) ini lebih condong ke peraturan P3B model Indonesia.

Dalam hal Indonesia, definisi penduduk Negara yang terikat persetujuan ini mengacu

pada definisi subjek pajak dalam negri yang diatur dalam UU PPh pasal 2 ayat (3). Sedangkan

untuk Negara lain adalah sesuai ketentuan UU Domestik Negara tersebut.

Article 4RESIDENT

1. For the purposes of this Agreement, the term "resident of a Contracting State" means: (a) in Indonesia, any person who, under the laws of Indonesia, is liable to tax therein by reason of his

domicile, residence, place of management or any other criterion of a similar nature, but this term does not include any person who is liable to tax in Indonesia in respect only of income from sources in Indonesia;

(b) in South Africa, any individual who is ordinarily resident in South Africa and any person other an an individual which has its place of effective management in South Africa;

(c) that State and any political subdivision or local authority thereof.2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contacting 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 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, the competent authorities of the Contracting States shall settle the question by mutual agreement.

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PASAL 5: bentuk usaha tetap

Pada pasal 5 P3B untuk persetujuan model OECD mengatasnamakan sebagai “Tempat

Usaha Tetap”, sedangkan persetujuan model UN mengatasnamakan sebagai “Bentuk Usaha

tetap”. Sesuai prinsip pemajakan umum terhadap WPLN , tanpa adanya P3B, dan mengacu

pada pasal 26 ayat (1) UU PPh, maka imbalan sehubungan dengan jasa, pekerjaan, atau

kegiatan yang dibayarkan atau yang terhutang oleh badan pemerintah, subjek pajak dalam

negri, penyelenggara kegiatan, BUT, atau perwakilan perusahaan luar negri selain BUT di

Indonesia, dipoyong maka akan dikenakan pajak sebesar 20% dari jumlah bruto dari pihak yang

wajib membayarkan.

Article 5PERMANENT ESTABLISHMENT

4. 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.

5. 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 a sales outlet;(g) a mine, an oil or gas well, a quarry or other place of extraction of natural resources; and(h) a ship, drilling rig, installation or other structure used for the exploration or exploitation of natural

resources.6. The term "permanent establishment" likewise encompasses:

(a) an building site, a construction, assembly or installation project or supervisory activity in connection with such site or activity, but only where such site, project or activity continues for a period of more than six months;

(b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by an enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the Contracting State for a period or periods aggregating more than 120 days in any twelve-month period commencing or ending in the fiscal year concerned.

7. 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 erterprise 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 for 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; and(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.

8. 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

11

PASAL 6 : Penghasilan dari Harta tak gerak

Jika dilakukan perbandingan antara model P3B Indonesia dengan Un model dan OECD

model, dapat dilihat bahwa UN model dan OECD model, dapat dilihat bahwa UN model dan

P3B 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

melaksanakan jasa-jasa profesi. Untuk ayat lainnya dalam pasal 6, UN model, OECD model,

dan model P3B Indonesia tidak ada perbedaan.

PASAL 7 : Laba Usaha (Bussines Profit)

Article 6INCOME FROM IMMOVABLE PROPERTY

11. 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.

12. 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.

13. The provisions of paragraph 1 shall apply to income derived from the direct use, letting or use in any other form of immovable property.

14. 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 7BUSINESS 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 order State of goods or merchandise of the same kind as those sold through that permanent establishment ;or(c) other business activities carried on in that other State of the same 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 permanent establishment, including executive and general administrative expenses so incurred, whether in the Contracting State in which the permanent establishment is situated or elsewhere.

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Terkait dengan laba usaha, terdapat perbedaan antara model P3B Indonesia dengan OECD

model dan UN model, yaitu sebagai berikut :

Pasal 7 ayat (1), untuk UN model dan P3B model Indonesia, laba BUT termasuk jika

perusahaan induk melakukan penjualan barang-barang atau barang dagangan dinegara

lainny, yang jenisnya sama atau serupa, atau kegiatan usaha lainnya yang dilakukan

dinegara lain yang jenisnya sama atau serupa seperti yang dilakukan bentuk usaha tetap

dinegara sumber.

Pasal 7 ayat (3), biaya yang tidak dapat dikurangkan oleh BUT untuk UN model dan

OECD model ialahpembayaran-pembayaran yang dilakukan oleh BUT kepada kantor

pusatnya atau kantor lain milik pusat (kantor cabang), yaitu berupa royalty, imbalan

atau pembayaran serupa dalam usaha untuk jasa yang dilakukan untuk jasa manajemen,

kecuali dalam usaha perbankan, berupa bunga atas bunga yang dipinjamkan kepada

kantor pusat atau kantor lainnya

Pasal 7 ayat (5), dalam OECD model laba BUT tidak dianggap, kecuali karena

pembelian barang atau barang kepada perusahaan induk

Model P3B Indonesia tidak menggunakan pasal 7 ayat (4) dalam UN model, Indonesia

tidak menggunakan rumus atau sesuatu pembagian laba BUT, namun menggunakan

perbandingan ozet, untuk menentukan biaya yang wajar bagi BUT di dalam negri

dengan neraca konsolidasi. Suatu BUT di Indonesia akan dikenakan pajak 20%. Pada

beberapa P3B-nya, Indonesia memberlakukan tariff yang lebih rendah.

PASAL 8 : pengankutan laut dan udara (shipping and air transport)

Article 8SHIPPING AND AIR TRANSPORT

1. Profits derived 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. Notwithstanding the provisions of paragraph 1, profits derived by an enterprise of a Contracting State from the operation of ships in international traffic may be taxed in the other Contracting State, but the tax imposed in that other State shall be reduced by an amount equal to 50% thereof. 

3. Notwithstanding the provisions of paragraphs 1 and 2 and Article 7, profits derived by an enterprise of a Contracting State from a voyage of ships or aircraft where the principal purpose of the voyage is to transport passengers or goods between places in the other Contracting State shall be taxed in that other State. 

4. Paragraphs 1 and 2 shall also apply to the share of the profits from the operation of ships or aircraft derived by a resident of a Contracting State through participation in a pool, a joint business or an international operating agency. 

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Berdasarkan pasal 8 model P3B Indonesia, laba yang bersumber di Indonesia yang

diperoleh suatu perusahaan dan merupakan penduduk Negara mitra P3B dari pengoprasian

kapal kapal laut dalam jalur lalu lintas Internasional, dapat dikenakan pajak di Negara

Indonesia (Negara sumber), tetapi pajak yang dikenakan sama dengan 50%-nya. Perlu

diperhatikan bahwa, yang dipajaki di Indonesia dengan tariff sebesar 50% dari tariff yang

berlaku adalah penghasilan yang berasal dari dari Indonesia melalui pengoprasian kapal laut

dalam jalur lalu lintas internasional.

PASAL 9 : perusahaan-perusahaan yang memiliki hubungan istimewa (Associated

Enterprises)

Model P3B Indonesia memiliki aturan yang berbeda dengan UU PPh menyangkut criteria

hubungan istimewa. Kalau pada P3B Indonesia tidak menggunakan syarat 25% penyertaan

modal, melainkan hubungan langsung maupun tidak langsung yang ikut turut serta dalam

manajemenpengawasan atau modal suatu perusahaan dari Negara pihak persetujuan lainnya.

Jadi menyangkut hubungan istimewa P3B lebih fleksibel dari pada UU PPh. UU PPh masih

menggunakan syarat berupa presentasi pernyertaan paling rendah 25%.

PASAL 10 : deviden (devidens)

Article 9ASSOCIATED ENTERPRISES

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.

Article 10DIVIDENDS

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. Dividends paid by a company which is a resident of Indonesia to a resident of Malaysia may be taxed in Indonesia in accordance with the laws of Indonesia but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 15% of the gross amount of the dividends. 

3. Dividends paid by a company which is a resident of Malaysia to a resident of Indonesia who is the beneficial owner thereof shall be exempt from any tax in Malaysia which is chargeable on dividends in addition to the tax chargeable in respect of the income of the company. Nothing in this paragraph shall affect the provisions of the Malaysian law under which the tax in respect of a dividend paid by a company which is a resident of Malaysia from which Malaysian tax has been, or has been deemed to be, deducted may be adjusted by reference to the rate of tax appropriate to the Malaysian year of assessment immediately following that in which the dividend was paid. 

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berdasarkan pasal 10 model P3B Indonesia, maka deviden yang dibayarkan oleh suatu

perusahaan Indonesia kepada penduduk Negara mitra P3B dapat dikarenakan pajak di

Indonesia dan juga Negara mitra P3B. Namun jika penerimaan deviden tersebut adalah pemilik

manfaat (beneficial owner) dari deviden tersebut, maka pajak yand dikenakan oleh Indonesia

tidak akan melebihi …. Persen dari jumlah bruto deviden.

Perbedaan model P3B Indonesia dengan OECD model dan UN model, terkait dengan perlakuan

deviden, antara lain:

UN model, pemajakan deviden lebih rendah dari OECD model dan tergantung dari

kesepakatan ke dua Negara yang mengadakan perjanjian

OECD model ditentukan tariff deviden sebesar 5% untuk kepemilikan saham 25%,

sedangkan lainnya 15%, sedangkan UN model dicantumkan sesuai dengan hasi

negoisasi antar ke dua Negara, namun tariff lebih rendah jika kepemilikan sahamnya

paling rendah 10%

Model Indonesia menambahkan bahwav pembebanan pajak tidak melebihi darib jumlah

kotor deviden

PASAL 11: bunga (Interest)

Article 11INTEREST

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 be taxed in the Contracting State in which it arises, and according to the laws of that State, but if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed 15% of the gross amount of the interest. 

3. Notwithstanding the provisions of paragraph 2, interest to which a resident of Indonesia is beneficially entitled shall be exempt from Malaysian tax if the loan or other indebtedness in respect of which the interest is paid is an approved loan as defined in section 2(1) of the Income Tax Act 1967 of Malaysia. 

4. Notwithstanding the provisions of paragraphs 2 and 3, the Government of a Contracting State shall be exempt from tax in the other Contracting State in respect of interest derived by the Government from that other State. 

5. For purposes of paragraph 4, the term "Government":  (a) in the case of Indonesia means the Government of the Republic of Indonesia and shall include:

(i) the local authorities;(ii) the statutory bodies;(iii) Bank Indonesia (the Central Bank of Indonesia); and(iv) such institutions, the capital of which is wholly owned by the Government of the Republic of Indonesia

or the local authorities or the statutory bodies thereof, as may be agreed upon from time to time between the competent authorities of the Contracting States.

(b) in the case of Malaysia means the Government of Malaysia and shall include: (i) the Governments of the States;(ii) the local authorities;(iii) the statutory bodies;(iv) Bank Negara Malaysia; and(v) such institutions, the capital of which is wholly owned by the Government of Malaysia or the

Governments of the States or the local authorities or the statutory bodies thereof, as may be agreed upon from time to time between the competent authorities of the Contracting States;

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Perbedaan model P3B Indonesia dengan OECD model dan UN model menyangkut ketentuan

bunga adalah sebagai berikut:

Pasal 11 ayat (2), UN model dan Indonesia model menegaskan bahwa besarnya

presentase pemajakan tergantung pada hasil kesepakatan antar kedua belah pihak,

sedangkan OECD model pemajakan bunga tidak boleh melebihi 10% dari jumlah bruto

Ayat (4), UN menjelaskan agar tidak dikenakan objek bunga

Model P3B Indonesia dalam pasal 11 (3) yang menyatakan bahwa bunga yang diterima

pemerintah daerah, atau pemerintah Negara bagian akan dibebaskan pengenaan

pajaknya

PASAL 12: Royalti (Royalties)

Hak utama pemajakan (primary taxing right) atas royalty terdapat pada negara domisili. Tarif

pajak atas royalty dikenakan penuh sesuai dengan UU pajak domestik. Negara sumber (tempat

Article 11INTEREST

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 be taxed in the Contracting State in which it arises, and according to the laws of that State, but if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed 15% of the gross amount of the interest. 

3. Notwithstanding the provisions of paragraph 2, interest to which a resident of Indonesia is beneficially entitled shall be exempt from Malaysian tax if the loan or other indebtedness in respect of which the interest is paid is an approved loan as defined in section 2(1) of the Income Tax Act 1967 of Malaysia. 

4. Notwithstanding the provisions of paragraphs 2 and 3, the Government of a Contracting State shall be exempt from tax in the other Contracting State in respect of interest derived by the Government from that other State. 

5. For purposes of paragraph 4, the term "Government":  (a) in the case of Indonesia means the Government of the Republic of Indonesia and shall include:

(i) the local authorities;(ii) the statutory bodies;(iii) Bank Indonesia (the Central Bank of Indonesia); and(iv) such institutions, the capital of which is wholly owned by the Government of the Republic of Indonesia

or the local authorities or the statutory bodies thereof, as may be agreed upon from time to time between the competent authorities of the Contracting States.

(b) in the case of Malaysia means the Government of Malaysia and shall include: (i) the Governments of the States;(ii) the local authorities;(iii) the statutory bodies;(iv) Bank Negara Malaysia; and(v) such institutions, the capital of which is wholly owned by the Government of Malaysia or the

Governments of the States or the local authorities or the statutory bodies thereof, as may be agreed upon from time to time between the competent authorities of the Contracting States;

…………………………………………………………………………………………………………………………………………………………………………………………………

Article 12ROYALTIES

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 recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 15% of the gross amount of the royalties.

3. The term "royalties" as used in this Article means payments of any kind received as consideration for:  (i) the use of, or the right to use, any patent, trade mark, design or model, plan, secret formula or process, or

any copyright of scientific work, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience; 

(ii) the use of, or the right to use, cinematograph films, or tapes for radio or television broadcasting, any copyright of literary or artistic work.

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 and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such a case, the provisions of Article 7 shall apply. 

5. Royalties shall be deemed to arise in a Contracting State when the payer is that Contracting State itself, a political subdivision, a local authority or a statutory body thereof, or a resident of that State. Where, however, the person paying such royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation 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 is situated. 

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asal royalty) diberikan juga hak pemajakan sekunder atas royalty (secondary taxing right) yang

terbatas sebesar tarif yang ditentukan (disepakati) dalam P3B (reduced rate).

Perbedaan model P3B Indonesia dengan OECD model dan UN model menyangkut ketentuan

royalty adalah sebagai berikut:

UN model dan Indonesia model mengatur tentang tarif royalty berdasarkan kesepakatan

sedangkan OECD model tidak diperjelas lebih lanjut mengenai tariff yang diberlakukan,

hal ini tertulis dalam pasal 11 (2).

Dalam model Indonesia istilah ‘royalty’ yaitu pembayaran secara berkala atau bukan

dan dalam bentuk apapun (pasal 11 ayat (3)).

PASAL 13: keuntungan dari pemindah tanganan harta (capital gains)

Dalam pasal ini perbedaan model P3B Indonesia dengan UN model dan OECD model adalah

sebagai berikut:

a. OECD model, dalam pasal 13 (2) keuntungan dari pemindahantanganan harta

bergerak dari sebuah BUT, tidak mencangkup devinisi harta bergerakyang

merupakan bagian dari suatu tempat usaha tetap yang tersedia bagi penduduk salah

satu negara untuk melakukan pekerjaan bebas. Sedangkan UN model dan model

P3B Indonesia, menjelaskan tentang usaha tetap untuk pekerjaan bebas jika

melakukan pengalihan harta, keuntungannya dikenakan di sustu tempat tetap

tersebut, karena termasuk definisi BUT.

Article 13GAINS FROM THE ALIENATION OF PROPERTY

1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, may be taxed in the Contracting State in which such property is situated. 

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 available to a resident of a Contracting State in the other Contracting State for the purpose of performing professional services, including such gains from the alienation of such a permanent establishment (alone or together with the whole enterprise) may be taxed in the other State. However, gains from the alienation of ships or airecraft operated by an enterprise of a Contracting State in international traffic and movable property pertaining to the operation of such ships or aircraft shall be taxable only in the State of which the enterprise is a resident. 

3. Gains from the alienation of shares of a company, the property of which consists principally of immovable property situated in a Contracting State, may be taxed in that State. Gains from the alienation of an interest in a partnership or a trust, the property of which consists principally of immovable property situated in a Contracting State, may be taxed in that State. 

4. Gains from the alienation of any property or assets, other than those mentioned in paragraphs 1, 2 and 3 of this Article, shall be taxable only in the Contracting State of which the alienator is a resident. 

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b. Model P3B Indonesia dan OECD model, tidak menerapkan pasal 13 ayat (4) dan (5)

dalan UN model.

PASAL 14: Pekerjaan Bebas (independent personal service)

Dalam OECD model, pasal 14 dihapus, sedangkan dalam model P3B Indonesia ayat (1)

dinyatakan, bahwa pendapatan yang diperoleh penduduk dari suatu Negara yang terikat

persetujuan, menyangkut jasa yang professional atau aktivitas lainnya yang berdiri bebas, maka

akan dikenakan pajak di negara itu, kecuali jika ia mempunyai suatu tempat tertentu secara

teratur menyediakan untuk pegawai kerja bebas di Negara lain untuk suatu periode atau

melebihi peroide-periode …. Hari selama dua belas bulan. Untuk model P3B Indonesia pasal

14 ayat (1) huruf a dan b, sudah diatur dalam pasal 14 ayat (1).

PASAL 15: pekerjaan dalam hubungan kerja (dependent personal service)

Article 14PERSONAL SERVICES

1. Subject to the provisions of Articles 15, 16, 17, 18, 19 and 20, salaries, wages and similar remuneration or income derived by a resident of a Contracting State in respect of professional services or other activities of a similar character, shall be taxable only in that State unless the services or activities are exercised or performed in the other Contracting State. If the employment, services or activities are so exercised or performed, such remuneration or income as is derived therefrom may be taxed in the other State.

2. Notwithstanding the provisions of paragraph 1, remuneration or income derived by a resident of a Contracting State in respect of an employment, services or activities exercised or performed in any calendar year in the other Contracting State shall be taxable only in the first-mentioned State, if: (a) the recipient is present in that other State for a period or periods not exceeding in the aggregate 183 days

in the calendar year concerned; (b) the services or activities are exercised or performed for or on behalf of a person who is a resident of the

first-mentioned State; and (c) the remuneration or income is not borne by a permanent establishment which the person paying the

remuneration has in the other State. 3. The term "professional services" includes independent scientific, literary, artistic, educational or teaching activities

as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants. 4. Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised on

board a ship or aircraft operated in international traffic by an enterprise of a Contracting State, shall be taxable only in that State. 

Article 15DEPENDENT 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

within any period of 12 months, 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 in respect of an employment exercised

aboard a ship or aircraft in international traffic may be taxed in the Contracting State in which the enterprise operating the ship or aircraft is a resident. 

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Dalam pasal ini perbedaan model P3B Indonesia dengan UN model dan OECD model adalah

sebagai berikut:

Dalam pasal 15 ayat (3), model P3B Indonesia tidak mengatur penghasilan pekerja

diatas perahu dan pengangkutan sungai, dikarenakan pajak yang terlibat dalam

persetujuan dimana pimpinan perusahaan berada.

Tidak ada perbedaan dalam pasal 15 ayat (1) dan (2) pada masing-masing model

PASAL 16: Imbalan para direktur (director fees)

Dalam pasal ini perbedaan model P3B Indonesia dengan UN model dan OECD model adalah

sebagai berikut:

OECD model tidak mengatur tentang penghasilan lain-lain yang kedudukannya sebagai

manajer dapat dikenakan pajak de Negara lain,

Model Indonesia menjelaskan tentang pembayaran direktur dan atau dewan direktur

atau badan serupa dari suatu perusahaan yang berkedudukan di Negara lain tersebut.

Dan penggajian seseorang diperoleh dari perusahaan .

PASAL 17: seniman dan olahragawan (artistes and athletes)

Article 15DEPENDENT 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

within any period of 12 months, 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 in respect of an employment exercised

aboard a ship or aircraft in international traffic may be taxed in the Contracting State in which the enterprise operating the ship or aircraft is a resident. 

Article 16DIRECTORS' FEES

Directors' fees and similar payments derived by a resident of one of the Contracting States 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.

Article 17ARTISTES AND ATHLETES

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 an athlete, from his personal activities as such, may be taxed in the other Contracting State in which these activities of the entertainer or athlete are exercised. Such income shall, however, be exempt from tax in that other Contracting State if such activities are exercised by an individual, being a resident of that Contracting State, pursuant to a special programme for cultural exchange agreed upon between he Governments of the two Contracting States.

2. Where income in respect of personal activities as such of an entertainer or athlete accrues not to that entertainer or athlete himself 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 athlete are exercised. Such income shall, however, be exempt from tax in that Contracting State if such income is derived from the activities exercised by an individual, being a resident of the other Contracting State, pursuant to a special programme for cultural exchange agreed upon between the Government of the two Contracting States and accrues to another person who is a resident of that other Contracting State.

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Dalam pasal ini perbedaan model P3B Indonesia dengan UN model dan OECD model adalah

sebagai berikut:

Istilah olahragawan, jika UN model adalah sportsperson, OECD model adalah

sportman sedangkan model P3B Indonesia adalah athlete,

Dalam P3B Indonesia penghasilan yang diperoleh penduduk negara mitra P3B

seperti artis artis teater,film, radio, televise, atau pemusik, sebagai atlet dari

kegiatannya

Dalam ayat (1) dan (2), pendapatan yang diperoleh dari aktivitas yang disebut

didalam ayat yang dilakukan dibawah suatu pengaturan atau persetujuan antara

Negara yang terikat persetujuan, akan dibebaskan dari pajak di Negara yang

terikatc persetujuan, dimana aktivitas dilakukan jika kunjungan ke Negara lain

secara keseluruhan atau pada hakikatnya didukung oleh dana salah satu atau kedua

Negara yang terikat persetujuan, suatu otoritas yang local atau instusi public

Negara tersebut.

PASAL 18: Pensiun dan pembayaran berkala (pensions and annuities)

Dalam pasal ini perbedaan model P3B Indonesia dengan UN model dan OECD model adalah

sebagai berikut:

OECD model tidak mengatur pasal 18 ayat (2) dalam alternative A dan juga mengatur

alternative B sebagaimana diatur dalam UN model.

Model P3B Indonesia menambahkan tentang ketentuan istilah “anuitas (tunjangan

tahunan)”, berarti suatu penjumlahan yang dinyatakan sebagai utang pada waktu

Article 17ARTISTES AND ATHLETES

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 an athlete, from his personal activities as such, may be taxed in the other Contracting State in which these activities of the entertainer or athlete are exercised. Such income shall, however, be exempt from tax in that other Contracting State if such activities are exercised by an individual, being a resident of that Contracting State, pursuant to a special programme for cultural exchange agreed upon between he Governments of the two Contracting States.

2. Where income in respect of personal activities as such of an entertainer or athlete accrues not to that entertainer or athlete himself 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 athlete are exercised. Such income shall, however, be exempt from tax in that Contracting State if such income is derived from the activities exercised by an individual, being a resident of the other Contracting State, pursuant to a special programme for cultural exchange agreed upon between the Government of the two Contracting States and accrues to another person who is a resident of that other Contracting State.

Article 18PENSIONS AND ANNUITIES

1. Subject to the provisions of paragraph 2 of Article 19, any pensions or other similar remuneration paid to a resident of one of the Contracting States from a source in 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 taxable 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.

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tertentu yang dinyatakan selama hidup atau selama auatu periode yang diketahui atau

ditetapkan tentang kewajiban untuk melakukan pembayaran sebagai hasil pertimbangan

dalam pengembalian uang.

PASAL 19: jabatan dalam pemerintah (government service)

Berdasarkan pasal 19 P3B model Indonesia, imbalan selain pension yang dibayarkan oleh

pemerintah Indonesia kepada orang pribadi sehubungan dengan jasa jasa yang diberikan kepada

pemerintah Indonesia hanya akan dikenakan pajak di Indonesia. Dengan syarat :

Mempunyai kewarganegaraan di Negara mitra P3B

Tidak menjadi penduduk Negara mitra P3B tersebut semata-mata dengan tujuan untuk

melakukan jasa-jasa tadi.

Dalam pasal 19 ini tidak terdapat perbedaan antara model OECD. UN dan Indonesia

PASAL 20: Guru dan peneliti (teacher and researchers)

`

Article 19GOVERNMENT 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 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 crested 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 is a resident of, and a national of, that State.

3. The provision of Article 15, 16 and 18 shall apply to salaries, wages and other similar remuneration and 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 20TEACHERS AND RESEARCHERS

1. An individual who is a resident of a Contracting State immediately before making a visit to the other Contracting State, and who, at the invitation of any university, college, school or other similar educational institution, visits that other State for a period not exceeding two years solely for the purpose of teaching or research or both at such educational institution shall be exempt from tax in that other State on any remuneration for such teaching or research. 

2. This Article shall not apply to income from research if such research is undertaken primarily for the private benefit of a specific person or persons. 

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Dalam pasal ini perbedaan model P3B Indonesia dengan UN model dan OECD model adalah

sebagai berikut:

Untuk pasal 20 OECD model dan UN model tak ada perbedaan, namun untuk pelajar

model P3B Indonesia diatur dalam pasal 21,

Model P3B Indonesia dalam pasal ini bukan pelajar, namun ada ketentuan lain

mengenai guru dan peneliti. Hal ini yang menbedakan dengan ke 2 model lainnya

OECD dan UN, dimana tidak diatur tentang pemajakan atas guru dan peneliti.

PASAL 21: palajar dan pemagang (student and trainees)

Berdasarkan pasal 21 model P3B Indonesia, atas pembayaran-pembayaran yang dimaksudkan

sebagai biaya hidup yang diterima oleh pelajar atau pemagang, yang sesaat sebelum melakuakn

kunjungan ke Indonesia merupakan penduduk P3B dan berada di Indonesia semata-mata untuk

keperluan pendidikan atauu pelatihan, maka tidak akan dikenakan pajak di Indonesia sepanjang

pembayaran-pembayaran tersebut berasal dari luar negeri.

PASAL 22: pendapatan lain (other income)

Article 21STUDENTS 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 purpose of his education or training receives 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 22OTHER INCOME

1. Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, which are not expressly dealt with in the foregoing articles of this Agreement, shall be taxable only in that Contracting 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 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.

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Tabel 11: Other Income

Negara Maju Negara Berkembang

Model Indonesia Germany, Netherlands(2/59)

Bangladesh, Korea-North, Mauritius, Seychelles, Slovak, Sudan, Syrian,Ukraine(8/59)

UN Model Australia, Austria, Belgium, BruneiDarussalam, Canada, Czech, Denmark, Finland, Italy, Luxembourg, New Zealand, Norway, Qatar, Spain, Sweden (15/59)

Algeria, Bulgaria, China, Egypt,Hungary, India, Jordan, Malaysia, Mexico, Mongolia, Pakistan, Philippines, Poland, Romania, Russia, South Africa, Thailand, Tunisia, Turkey, Uzbekistan, Vietnam(21/59)

OECD Model France, Japan, Korea-South,Kuwait, Taipei, United ArabEmirates(6/59)

Lain-lain Singapore, Swiss, United Kingdom,United States of America(4/59)

Saudi Arabia, Srilanka, Venezuela(3/59)

Tabel 11 menunjukkan bahwa Model Indonesia hanya terealisasi pada 10 P3B. UN Model

lebih dominan mengisi P3B-P3B Indonesia yang itu boleh dikatakan sebagai blessing in

disguise karena sebetulnya itu lebih menguntungkan Indonesia dengan asumsi bahwa

Indonesia lebih banyak berposisi sebagai negara sumber. Beberapa P3B keluar dari pola

UN Model dan OECD Model. Misalnya, P3B dengan Singapore, Srilanka, dan Venezuela

mengatur bahwa hal-hal yang tidak diatur secara khusus dalam P3B akan dikembalikan

kepada aturan domestik masing-masing. P3B dengan Swiss, United Kingdom, United

States of America, dan Saudi Arabia tidak memuat artikel tentang other income.

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PASAL 23: metode penghindaran pajak berganda (method for elimination of doble taxation)

Dalam pasal ini perbedaan model P3B Indonesia dengan UN model dan OECD model adalah

sebagai berikut:

OECD model menambahkan ketentuan ayat (4), yaitu ketentuan dari ayat satu tidak

berlaku bagi pendapatan yang diperoleh atau kekayaan yang dimilki oleh penduduk

dari suatu Negara yang terikat persutujuan dimana Negara lain yang terikat

persetujuan menggunakan ketentuan dari perjanjian ini.

Model P3B Indonesia dan UN hanya mengatur satu ayat dalam pasal 23A, yaitu

dimana penduduk suatu Negara yang terikat persetujuan memperoleh pendapatan dari

Negara lain yang terikat persetujuan .

PASAL 24: non-diskriminasi (Non-discrimination)

Article 23ELIMINATION OF DOUBLE TAXATION

1. The laws in force in either of the Contracting States shall continue to govern the taxation of income in the respective Contracting State except where provisions to the contrary are made in this Agreement. 

2. The amount of Indian tax payable under the laws of India and in accordance with the provisions of this Agreement, whether directly or by deduction, by a resident of Indonesia, in respect of profits or income arising in India, which has been subjected to tax both in Indonesia and in India, shall be allowed as a credit against Indonesian tax payable in respect of such profits or income provided that such credit shall not exceed the Indonesian tax (as computed before allowing any such credit) which is appropriate to the profits or income arising in India. 

3. The term "Indian tax payable" shall be deemed to include the amount of Indian tax which would have been paid if the Indian tax had not been exempted or reduced in accordance with the special incentive measures under the provisions of the Indian Income Tax Act, 1961 (43 of 1961), which are designed to promote economic development in India, effective on the date of signature of this Agreement, or which may be introduced in the future in modification of, or in addition to, the existing provisions for promoting economic development in India, and such other incentive measures which may be agreed upon from time to time by the Contracting States. 

………………………………………………………………………………………………………………………………………………………………………………………

……………………………

Article 24NON-DISCRIMINATION

1. The 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 in the same circumstances. 

3. Nothing contained in this Article shall be construed as obliging a Contracting State to grant to persons not resident in that State any personal allowances, reliefs, reductions and deductions for taxation purposes which are by law available only to persons who are so resident. 

4. 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 Contracting 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 that first-mentioned State are or may be subjected in the same circumstances.

5. In this Article, the term "taxation" means taxes which are the subject of this Agreement. 

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Tidak terdapat perbedaan menyangkut ketentuan non diskriminasi UN model dan

OEC, sedangkan model P3B Indonesia, tidak menerapkan pasal 24 (6) UN model, dan

menambahkan ketentuan pada pasal ini istilah “pajak” berarti pajk-pajak yang dicakup dalam

persetujuan ini.

PASAL 25: tata cara persetujuan bersama (mutual agreement procedure)

Dalam pasal ini perbedaan model P3B Indonesia dengan UN model dan OECD model adalah

sebagai berikut:

Dalam pasal 25 (4) UN model menambah ketentuan, bahwa pejabat yang berwenang

melalui konsultasi, dapat mengajukan permohonan prosedur antara kedua Negara,

kondisi, metode, dan teknik untuk melaksanakan preosedur persetujuan bersama,

Dalam ayat 5 P3B Indonesia, tidak ada penambahan dalam kalimat, bahwa dalam

setiap pemufakatan yang telah dicapai harus dilaksanakan, meskipun terdapat

pembatasan waktu dalam undang-undang nasional,

Dalam pasal 4 P3B Indonesia, model Indonesia. Pejabat-pejabat yang berwenang

dapat

menetapkan prosedur, syarat-syarat, cara-cara dan teknik untuk memfasilitasi

tindakan yang disebabkan kedua Negara yang disebutkan diatas dan melaksanakan

prosedur persetujuan bersama.

Article 25MUTUAL 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, notwithstanding the remedies provided by the national laws of those States, present his case to the competent authority of the Contracting State of which he is a resident. This case must be presented within three years of the date of receipt of notice of the action which gives rise to taxation not in accordance with 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 an appropriate 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 not in accordance with the Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the national laws 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 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. When it seems advisable in order to reach agreement to have an oral exchange of opinions, such exchange may take place through a commission consisting of representatives of the competent authorities of the Contracting States. 

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PASAL 26: pertukaran (exchange of information)

Dalam pasal ini perbedaan model P3B Indonesia dengan UN model dan OECD model adalah

sebagai berikut:

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,

PASAL 27: pejabat diplomatic dan konsuler (members of diplomatic missions and

consular)

Article 26EXCHANGE OF INFORMATION

1. The competent authorities of the Contracting States shall exchange such information (including documents) as is necessary for carrying out the provisions of the Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement, in so far as the taxation thereunder is not contrary to the Agreement, in particular for the prevention of fraud or evasion of such taxes. 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 information only for such purposes but may disclose the information in 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 exchange of information shall be made, including, where appropriate, exchange of information regarding tax avoidance. 

2. The exchange of information or documents shall be either on a routine basis or on request with reference to particular cases or both. The competent authorities of the Contracting States shall agree from time to time on the list of the information or documents which shall be furnished on a routine basis. 

3. In no case shall the provision of paragraph 1 be construed so as to impose on a Connecting State the obligation : (a) to carry out administrative measures at variance with the laws or administrative practice of that or of the other

Contracting State;(b) to supply information or documents which are not obtainable under the laws or in the normal course of the

administrative of that or of the other Contracting State;(c) to supply information or documents 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.

Article 27DIPLOMATIC AND CONSULAR ACTIVITIES

Nothing in this Agreement shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements.

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Dalam pasal ini tidak terdapat perbedaan antara OECD model, UN model dan model P3B Indonesia.

PASAL 28: mulai berlaku (entry inti force)

Berdasarkan pasal 28 model P3B Indonesia, persetujuan P3B akan mulai berlaku pada

tanggal terakhir tempat masing-masing pemerintah saling member tahu secara tertulis, bahwa

persyaratan konstitusional formal yang diberlakukan masing-masing Negara sudah dipenuhi.

PASAL 29: pengakhiran (Termination)

Model UN dan OECD tidak ada perbedaan dalam materi, namun dalam ketentuan

Model UN diatur dalam pasal 29 sedangkan OECD diatur dalam pasal 30. 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

diplomatic dengan mengirimkan surat pemberitahuan tertulis mengenai penghentian

persetujuan kepada Negara lainnya, pada tanggal atau sebelum tanggal 30 (tiga puluh) bulan

juni setiap takwim berikutnya setelah jangka waktu 5 tahun terhitung tanggal

diberlakukannya perjanjian.

Article 28ENTRY INTO FORCE

Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications and shall thereupon have effect:(a) in Indonesia, in respect of income arising in any year of income beginning on or after the first day of January next

following the calendar year in which the latter of the notifications is given;(b) in India, in respect of income arising in any previous year beginning on or after the first day of April next following

the calendar year in which the later of the notifications is given.

Article 29TERMINATION

This Agreement shall remain in force indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give the other Contracting State, through diplomatic channels, written notice of termination and, in such event, this Agreement shall cease to have effect:(a) in Indonesia, in respect of income arising in any year of income beginning on or after the first day of

January next following the calendar year in which the the notice of termination is given ;(b) in India, in respect of income arising in any previous year beginning on or after the first day of April next

following the calendar year in which the notice is given.

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Kesimpulan:

Model UN model yang dikembangkan untuk memperjuangkan kepentingan Negara-

negara berkembang, sehingga prinsio 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 ke-dua model tersebut.

Pada umumnya ke-3 model tersebut banyak kesamaan, sehingga yang perlu dibahas

adalah perbedaannya. Dalam tulisan ini telah diuraikan perbedaan dari ke-3 jenis model

tersebut.

Sumber:

Gunadi. 2007. Pajak Internasional. Jakarta: Lembaga penerbit Fakultas Ekonomi Universitas

Indonesia

Kurniawan, Awan M. 2011. Pajak Inernasional Beserta Contoh Aplikasinya. Bogor: Ghalia

Indonesia

Knechtle, A.1979. Basic Problems in International Fiscal Law. Kluwer: Deventer

Tax tearty antara Indonesia-Malaysia

Tax trearty antara Indonesia-Belanda

Tax trearty antara Indonesia-India

Tax trearty antara Indonesia-Afrika

http://bambangkesit.files.wordpress.com/2011/07/bab-iii-p3b.pdf (diakses tanggal 15 Oktober

2012)

http://bambangkesit.files.wordpress.com/2011/07/bab-iv-pasal-pasal-p3bi.pdf (diakses

tanggal 15 Oktober 2012)

http://bambangkesit.files.wordpress.com/2011/07/bab-vperbandingan-un-dan-oecd-

indonesia.pdf (diakses tanggal 17 Oktober 2012)

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ANALISIS PERBANDINGAN TAX TREARTY ANTARA OECD

MODEL, UN MODEL, DAN MODEL P3B INDONESIA(Paper ini disusun untuk memenuhi tugas Pajak Internasional)

Disusun oleh:

DIANI WIDIASTUTI (105030400111027)

PRODI PERPAJAKAN

FAKULTAS ILMU ADMINISTRASI

UNIVERSITAS BRAWIJAYA

MALANG

2012