PEMAJAKAN EKONOMI DIGITAL
Pusdiklat Keuangan UmumJakarta, 28 Agustus 2019
Prof. P.M. John L. Hutagaol
CURRICULUM VITAE
Name : Prof. Dr. Poltak Maruli John Liberty Hutagaol,
M.Acc., M.Ec.(Hons.), S.E., Ak., C.A.
Place/Date of Birth : Jakarta, 27 November 1965
Office Address : Jalan Gatot Subroto Kav. 40-42, Jakarta
I. Job Title
Head of Tax Office Foreign Direct Investment One (2009-2011)
Advisor for Tax Services (2011-2011)
Advisor for Tax Law Enforcement (2011-2012)
Director of Tax Regulation II (2012-2016)
Director of International Taxation (2016-now)
II. Education
Bachelor of Economics (University of Brawijaya, Malang) – 1988
Master of Economics in Accountancy (University of Macquarie, Sydney) – 1994
Master of Economics by Research (University of Macquarie, Sydney) – 1995
PhD in Business Management (University of Padjadjaran, Bandung) – 2004
III. Professional Expertise
Indonesian Competent Authority, 2012 – now
Professor in Taxation (PERBANAS), 2008 – now
Chairman of Board Advisor of ATPETSI, 2018 – 2022
Chairman of KAPj IAI, 2018 – 2020
Head of Indonesian Delegation for MAP, 2012 – now
OUTLINE
Long-term Solution
Existing Regulation
Permanent Establishment
Introduction
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3
2
1
4
Introduction
Part 1: Challenges and Opportunities to Tax Digital Economy
WHAT IS DIGITAL ECONOMY?
“the result of a transformative process brought byinformation and communication technology (ICT), whichhas made technologies cheaper, more powerful, andwidely standardised, improving business processes andbolstering innovation across all sectors of the economy”
- BEPS Action 1, 2015
Three main characteristics of the digital economy
Scale without mass
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Source: Institute for Austrian and International Tax Law www.wu.ac.at/taxlaw
The ability to have a significant economic presence in a country
without a majorphysical presence.
Reliance on intellectual
property
Particularly heavy reliance on intangible
assets, including intellectual property.
User participation and the value
of data
Many evolving businessmodels include
elements of data, user participation, user-
generated content andnetwork effects.
Challenges and Opportunities of the Digital Economy
8
Permanent Establishment
Part 1: Challenges and Opportunities to Tax Digital Economy
Pengertian Bentuk Usaha Tetap (Pasal 4)
Bentuk Usaha Tetap adalahbentuk usaha yang dipergunakanoleh orang pribadi yang tidakbertempat tinggal di Indonesia,orang pribadi yang berada diIndonesia tidak lebih dari 183(seratus delapan puluh tiga) haridalam jangka waktu 12 (duabelas) bulan, dan badan yangtidak didirikan dan tidakbertempat kedudukan diIndonesia untuk menjalankanusaha atau melakukan kegiatandi Indonesia.
Pengertian Bentuk Usaha Tetap Pasal (1) dan (4) PMK No. 35/PMK.03/2019
1
2
3
4
5
BUTAsuransi
BUT Jasa
BUT TempatUsaha Tetap
BUTKonstruksi
BUTAgen
Tempat usaha bersifat permanen yang digunakanoleh Orang Pribadi Asing atau Badan Asing untukmenjalankan usaha atau melakukan kegiatan (fixedplace of business through which the business of anenterprise is wholly or partly carried on).
1
Proyek konstruksi, instalasi, atau proyek perakitanyang merupakan usaha atau kegiatan OrangPribadi Asing atau Badan Asing di Indonesia.
2
Pemberian jasa dalam bentuk apa pun olehpegawai atau orang lain, sepanjang dilakukan lebihdari 60 (enam puluh) hari dalam jangka waktu 12(dua belas) bulan.
3
Orang pribadi atau badan yang bertindak selakuagen yang kedudukannya tidak bebas untuk danatas nama Orang Pribadi Asing atau Badan Asing.
4
Agen atau pegawai dari perusahaan asuransi yang tidakdidirikan dan tidak bertempat kedudukan di Indonesia yangmenerima premi asuransi di Indonesia atau menanggungrisiko di Indonesia di mana pihak tertanggung bertempattinggal, bertempat kedudukan, atau berada di Indonesia.
5
BUT
Jenis Bentuk Usaha TetapPasal 4 PMK No. 35/PMK.03/2019
BUT Tempat Usaha Tetap (Pasal 5)
Tempat kedudukan manajemen Ruang untuk promosi dan penjualan
Cabang perusahaan Pertambangan dan penggalian sumber alam
Kantor perwakilan Wilayah kerja pertambangan minyak dan gas bumi
Gedung kantor Perikanan, peternakan, pertanian, perkebunan, ataukehutanan
Pabrik Komputer, agen elektronik, atau peralatan otomatis yangdimiliki, disewa, atau digunakan untuk menjalankan usahamelalui internet
Bengkel
Gudang
BUT Tempat Usaha Tetap Pasal 5 (1) PMK No. 35/PMK.03/2019
Challenges and Opportunities to Tax Digital Economy
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Indonesia’s Existing Regulation
Part 1: Challenges and Opportunities to Tax Digital Economy
Indonesia e-Commerce Road Map 2017-2019(Presiential Decree No. 74 Year 2017)
Simplification:
Simplification for e-commerce SME
Incentive for e-commerce investor Venture capital Angel Investor (Individuals who voluntarily
invest their personal money) and Otherinvestor for start-up
Registration ProcedureRegulation for Registration through electronicsystem
Equal TreatmentRegulation to tax global e-commerce player aswell as local player
Registration Procedure for both domestic and foreign e-
Commerce Player
Equal Tax Treatment for Local and Global e-Commerce Player
Simplify Tax Obligation
requirement for e-Commerce
Tax Program
Online marketpla
ce
Service provision of place/time
Monthly Fixed Fee, Rent Fee, Registration
Fee, Fixed Fee, Subscription Fee
Sales of goods/services
Business income
Delivery of Sales Results to Merchant by
Online Marketplace
Per Sale Fee, commission, service provider settlement fee, credit card fee
Classified Ads
Service provision of place/time
Monthly Fixed Fee, Rent Fee, Registration
Fee, Fixed Fee, Subscription Fee
Daily Deals
Service provision of place/time
Monthly Fixed Fee, Rent Fee, Registration
Fee, Fixed Fee, Subscription Fee
Sales of goods/services
Business income
Delivery of Sales Results to Merchant by
Online Marketplace
Per Sale Fee, commission, service provider settlement fee, credit card fee
Classified Ads
Service provision of place/time
Monthly Fixed Fee, Rent Fee, Registration
Fee, Fixed Fee, Subscription Fee
Income TaxLaw Number 36 Year 2008
Business income
Art.14 para 1
Other services
Art.4 para 2, Art.21, Art.23, Art.26
VATLaw Number 42 Year 2009
Government Regulation Number 1 of 2012
Delivery of Taxable Goods/Services within the Customs Area
Utilization of Taxable Services from outside the Customs Area
Circular Letter of Director General of
Taxes No. SE-62/PJ/2013
Indonesia Existing Law and Regulation
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Proposals: Long–term Solution
Part 2: UPDATES ON DIGITAL ECONOMY TAXATION
TIMELINE
July 2013
Oct 2015
March 2018
January 2019
2020
OECD Action Plan on BEPS
Public Consult. Document
Interim Report(Action 1)BEPS Action 1
Report
Final Report(Action 1)
Current Development – Task Force on the Digital Economy Public Consultation
Nexus & Profit Allocation
User Participation
Marketing Intangibles
Significant Economic
Presence
Taxing Income where value is created
1st Pillar 2nd Pillar
Global anti-base erosion proposal
1. Income inclusion rule that would tax theincome of a foreign branch or a controlledentity if that income was subject to a loweffective tax rate in the jurisdiction ofestablishment or residence
2. A tax on base eroding payments that woulddeny a deduction or treaty relief for certainpayments unless that payment was subjectto an effective tax rate at or above minimumrate
INDONESIA POSITION
Potential drawbacks of unilateral measures:
1. Double taxation
2. Dispute
3. Economic disruption
4. Legal & technical issues
5. Must be revoked when a global consensus is reached
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