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All Journal Jurnal Pajak dan Bisnis (Journal of Tax and Business)
Gunadi Gunadi
Sekolah Tinggi Perpajakan Indonesia, Jakarta, Indonesia
Economics, Econometrics & Finance

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Taxation of Technical Services Income Under Indonesia-Japan Treaty: Case Study of PT XYZ Gunadi Gunadi
Jurnal Pajak dan Bisnis Vol 1 No 1 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (536.18 KB) | DOI: 10.55336/jpb.v1i1.2

Abstract

As the abundance of employees is available in this country, this subsidiary operates manufacturing where automotive parts are produced and traded. To enable this manufacturing producing and trading these parts, the nonresident MNC license intangibles, e. Under an agreement, the subsidiary pays initial fees therefor. Thereafter, an application of patent right is launched to the Government for this invention and then licensed to the subsidiary. Under the 1983 Income Tax Act as recently was amended in 2008, initial fees with regard to the new product are taxed as business profits where the services are provided more than 60 days otherwise the income items are taxed under Art 26 ITA. Notwithstanding the ITA, however, the 1982 Indonesian-Japanese Tax Treaty does neither include those initial fees in the definition of the term ‘royalties’ nor technical services which creates a permanent establishment. The Treaty limits the services p. only to the furnishing of consultancy or supervisory services in connection with building construction or installation project. Regarding professional services of an independent character, Art 14 Treaty provides criteria for source taxation the fixed base clause, or the rendering of services for a period aggregating more than 183 days within a calendar year. As the non-resident parent is a manufacturing company and this provision pertains to independent personal services a question arises whether Art 14 of the Treaty is relevant to this case.
A Possibility of Increasing Audit Coverage to Gain Voluntary Compliance Gunadi Gunadi
Jurnal Pajak dan Bisnis Vol 1 No 2 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.931 KB) | DOI: 10.55336/jpb.v1i2.10

Abstract

One element of this jurisdiction is revenue jurisdiction, under which a State may legally require part of her people’s resources (income and wealth) to meet her expenditures (Knechtle, 1979). Meanwhile, Le Contract Social (introduced by Rousseau, from Safri Nurmantu, 2003) states that people are oblige to share their resources to their State to meet expenditures for collective interests. Therefore, these theories view that tax from the people’s side is a socio-legal obligation, whereas from the State’s side is her socio-legal rights to share parts of the people’s income and wealth as a support to the state’s revenues.
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