Abstract
The increasing of global investment and trading has generated a close-relationship among countries. as a sovereign nation, a country will enforce its domestic rules particulary tax law. In order to stabilize the economy and keep the fairness, most countries agree to establish a tax treaty. This research investigates how the impact of tax treaty conducted by Indonesia. In addition, it compares the tax treaty between Indonesia-Chinese and Indonesia-Singapore. This research applies qualitative research to obtain a deep understanding. There are several important findings. First, in general tax treaty can promote a fair taxing for both treaty partners. Second, tax treaty between Indonesia-Singapore is more beneficial compares to Indonesia-Chinese from the perspective of dividend tax rate. Third, the research propose that the Government of Indonesia re-negotiate several articles particularly the tax rate.
Highlights
Abstrak Meningkatnya investasi dan perdagangan global telah menghasilkan hubungan yang erat antar negara
The increasing of global investment and trading has generated a close-relationship among countries
how the impact of tax treaty conducted by Indonesia
Summary
Dalam treaty disebutkan bahwa Singapura tidak mengenakan pajak dividen atas pertambahan keuntungan. Ini artinya Singapura tidak memajaki dividen jika diterima perusahaan. Tiongkok tetap mengenakan pajak atas dividen yang dibayarkan kepada perusahaan. Perbedaan lain juga ada pada aturan untuk menjadi resident pada suatu negara. Singapura mengharuskan wajib pajak berada paling tidak 183 dalam 12 bulan hari pada tahun sebelumnya sebelum dinyatakan menjadi resident pada tahun berikutnya. Tiongkok membatasi 183 hari dalam 12 bulan pada tahun tersebut. Pentingnya penetapan penduduk maupun bukan penduduk adalah, bila ditetapkan menjadi penduduk suatu negara, maka ketentuan pajak negara tersebut akan mengikat kepada orang tersebut. Singapura berada di Indonesia lebih dari 183 hari dalam 12 bulan, maka perlakuan pemajakannya sesuai dengan aturan pajak Indonesia dan ditetapkan menjadi penduduk.
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