Analisis Penerapan Tax Treaty Indonesia dan Australia atas Tenaga Ahli pada PT SUA

Abstract

ARTHA YULIA DOROTHY. Analisis Penerapan Tax Treaty Indonesia dan Australia atas Tenaga Ahli pada PT SUA. Dibimbing oleh HIJRAH HAFIDUDDIN dan AULIA HIDAYATI. Perbedaan perlakuan subjek pajak Mr. A menyebabkan munculnya kemungkinan pajak berganda atas penghasilan yang diterima oleh wajib pajak tersebut. Tujuan dari penelitian adalah mengetahui tahapan penerapan tarif pajak sesuai dengan P3B antara Indonesia dan Australia. Data yang digunakan dalam penelitian ini berupa data primer dan data sekunder. Teknik pengumpulan data dilakukan melalui observasi, wawancara, studi pustaka, dan studi lapangan dibimbing oleh mentor dari pihak perusahaan. Mr. A adalah seorang resident dari Australia dan berprofesi sebagai ahli akuntan di Indonesia sesuai dengan kontrak yang telah disepakati dengan PT SUA dalam jangka waktu 123 hari. Dengan demikian, seharusnya Mr. A dikenai tarif PPh pasal 26 sebesar 20%. Namun, untuk meminimalisir jumlah pajak yang harus dibayar maka Mr. A dapat memilih menggunakan tarif PPh pasal 26 atau tarif tax treaty antara Indonesia dan Australia. Solusi permasalahan Mr. A mendapatkan beberapa hasil bahwa Mr. A menerapkan ketentuan tie breaker rule dalam mencegah terjadinya dual resident.

ARTHA YULIA DOROTHY. Analysis of the Application of Indonesia and Australia Tax Treaty on Experts at PT SUA. Supervised by HIJRAH HAFIDUDDIN and AULIA HIDAYATI. The different treatment of Mr. A's tax subject causes the possibility of double taxation on the income received by the tax payer. The purpose of the research is to determine the stages of the application of tax rates in accordance with the tax treaty between Indonesia and Australia. The data used in the preparation of this research are primary and secondary data. Data collection techniques are carried out through observation, interviews, literature studies, and field studies guided by mentors from the company. Mr. A is a resident of Australia and works as an accountant experts in Indonesia according to the contract agreed with PT SUA for a period of 123 days. Thus, Mr. A should be subject to income tax article 26 rate of 20%. However, to minimize the amount of tax that must be paid, Mr. A can choose to use the income tax article 26 rate or the tax treaty rate between Indonesia and Australia. The solution to Mr. A's problem has some results that Mr. A utilizes the tax rate facilities based on the tax treaty between Indonesia and Australia so that Mr. A applies the provisions of the tie breaker rule in preventing dual residents.