Abstract
Over the years, the rise of digital economy has confused countries in their efforts to tax foreign companies without physically presence within their jurisdiction. One of the potential tax revenues that have not been optimally digging comes from the digital sector. The digital economy sector has enormous potential along with the rapid development of information and communication technology, especially the internet. This digital economy market is dominated by internet-based services commonly called Over The Top (OTT) services and is filled with global content owned by foreign companies. This article argues the provisions of taxation for foreign OTT lending providers in England, Australia, India, and Japan. This research used a qualitative non-case study approach. This study outlines the strengths and weaknesses of each alternative.
Highlights
Over the years, the rise of digital economy has confused countries in their efforts to tax foreign companies without physically presence within their jurisdiction
The digital economy sector has enormous potential along with the rapid development of information and communication technology, especially the internet. This digital economy market is dominated by internet-based services commonly called Over The Top (OTT) services and is filled with global content owned by foreign companies
This article argues the provisions of taxation for foreign OTT lending providers in England, Australia, India, and Japan
Summary
Era digital membawa tantangan tersendiri bagi dunia perpajakan. Salah satu faktor penyebab kegagalan pencapaian target penerimaan pajak adalah belum optimalnya penggalian potensi penerimaan pajak yang ada, di antaranya yaitu potensi pada sektor ekonomi digital. Untuk mengejar pajak dari para penyedia layanan OTT asing pemerintah dapat belajar dari pengalaman negara lain yang menerapkan kebijakan unilateral seperti Inggris, Australia, dan India. Inggris memaksa Google untuk membayar 130 juta poundsterling atau setara Rp2,2 triliun sebagai utang pajak sejak 2005 (CNN Indonesia, 20 September 2016). Direktur Perpajakan Internasional John Hutagaol sebagaimana diberitakan dalam Tempo.co (19 Januari 2017) mengatakan bahwa pemerintah India berhasil menarik pajak Google dengan skema Equalisation Levy bagi perusahaan digital. Kementerian Keuangan India membentuk skema ini di luar undang-undang PPh untuk memungut pajak dari transaksi iklan lewat Google Adsense, yang disebut Google Tax. Setiap entitas yang memasang iklan lewat perusahaan digital dengan Google Adsense wajib membayar pajak 6% kepada pemerintah. Artikel ini mendiskusikan bagaimana Inggris, Australia, dan India serta revisi peraturan PPN untuk optimalisasi penerimaan pajak yang dilakukan Jepang dalam memajaki over the top tersebut
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