Analisis Perlakuan Branch Profit Tax atas Bentuk Usaha Tetap Perusahaan Pelayaran Luar Negeri

Andy Famela Silalahi,Yohanes

doi:10.29040/jap.v21i02.1525

Abstract

This study aims to analyze the interpretation of Branch Profit Tax (BPT) according to Directorate General of Taxes (DJP) and permanent establishment (PE) of shipping company, as well as to provide input to settle this differences in interpretation by making confirmation letter or changing the regulation. The PE studied is the Singapore PE because there were differences in interpretation of the Minister of Finance Decree (KMK) number 417/KMK.04/1996 regarding BPT between the PE and DJP. This study uses The Theory of Legal Interpretation and the concept of legal interpretation. The research approach used is qualitative with case study. Data collection techniques used are interviews and documentation. The analysis technique uses descriptive, content, and thematic analysis techniques. The results show that BUT X used a systematic or logical interpretation and interpreted the income tax rate of 2.64% in KMK number 417/KMK.04/1996 includes BPT, while DGP used grammatical interpretation and interpreted the income tax rate of 2.64% in the KMK does not include BPT. The input given is to change the KMK number 417/KMK.04/1996 so that there are no differences in interpretation in the future and the KMK can be used for the PE of shipping companies from all partner countries.

Highlights

Perusahaan multi nasional banyak melakukan transaksi lintas negara sebagai akibat dari meningkatnya kerjasama ekonomi antar negara(Arnold, 2016)
This study aims to analyze the interpretation of Branch Profit Tax (BPT) according to Directorate General of Taxes (DJP) and permanent establishment (PE) of shipping company, as well as to provide input to settle this differences in interpretation by making confirmation letter or changing the regulation
The results show that Bentuk Usaha Tetap (BUT) X used a systematic or logical interpretation and interpreted the income tax rate of 2.64% in Keputusan Menteri Keuangan (KMK) number 417/KMK.04/1996 includes BPT, while DGP used grammatical interpretation and interpreted the income tax rate of 2.64% in the KMK does not include BPT

Summary

PENDAHULUAN

Perusahaan multi nasional banyak melakukan transaksi lintas negara (cross border transaction) sebagai akibat dari meningkatnya kerjasama ekonomi antar negara(Arnold, 2016). Penelitian ini dilakukan pada BUT perusahaan pelayaran asal Singapura karena pada praktiknya terjadi perbedaan interpretasi mengenai BPT antara BUT perusahaan pelayaran asal negara tersebut dengan Direktorat Jenderal Pajak (DJP). Penelitian ini diharapkan dapat memberikan manfaat: (1) memberikan pertimbangan bagi Pegawai DJP dan BUT sebagai pembaca aturan dalam melakukan interpretasi BPT atas BUT perusahaan pelayaran asal Singapura, dan (2) memberikan pertimbangan bagi DJP sebagai pembuat aturan untuk mengubah aturan agar tidak terjadi lagi perbedaan interpretasi pada masa depan. Oleh karena itu DJP harus membuat suatu aturan pajak tentang BPT atas BUT yang dapat dimengerti agar BUT melakukan kewajiban perpajakannya sesuai dengan maksud DJP. Dalam Gambar 1 dapat dilihat bahwa DJP dan BUT menggunakan aturan yang sama yaitu KMK nomor 417/KMK.04/1996 dalam menerapkan BPT perusahaan pelayaran luar negeri. Sebaliknya jika interpretasi BUT tidak sesuai dengan tujuan aturan, maka perlu dilakukan perubahan atas aturan tersebut agar dikemudian hari tidak terjadi perbedaan interpretasi

METODE PENELITIAN

Hasil penelitian

Pembahasan dalam Tabel 2 berikut

KESIMPULAN Kesimpulan

REFERENSI