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CAPITAL GAIN

CAPITAL GAIN . Prinsip Umum :. Perpajakan internasional atas capital gain diatur dalam pasal 13 OECD Model. Pasal ini mengatur perpajakan atas laba dari pengalihan ( alienation ) atas : Harta tak bergerak ; Harta bergerak yang merupakan bagian dari harta tak bergerak ;

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CAPITAL GAIN

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  1. CAPITAL GAIN

  2. PrinsipUmum : Perpajakaninternasionalatas capital gain diaturdalampasal 13 OECD Model. Pasalinimengaturperpajakanataslabadaripengalihan (alienation) atas : • Hartatakbergerak; • Hartabergerak yang merupakanbagiandarihartatakbergerak; • Kapaldanpesawatterbang; • Pengalihansahamperusahaan real estate (perusahaanyghartanyasebagianbesarterdiridarihartatakbergerak); dan • Pengalihansahamygmencerminkankepemilikansubstansialdarisubjekpjkdlmnegridarinegaralainnya (negaradomisili).

  3. LabaAtasPengalihanHartaTakBergerak • Pasl 13 ayat (1) dalam OECD dan UN Model: Gain derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in the other State Keuntunganygdiperolehpenduduksuatu Negara Pihakpadapersetujuandaripemindahtangananhartatakgerak, sebagaimanadimaksuddalamPasal 6 danterletakdi Negara Pihaklainnyapadapersetujuan, dapatdikenakanpajakdi Negara Pihaklainnyatersebut

  4. LabaAtasPengalihanHartaBergerak • Pasl 13 ayat (2) dalam OECD Model: Gain from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the wholw enterprise), may be taxed in that other State. Keuntungandaripemindahtangananhartabergerakygmerupakanbagiankekayaansuatubentukusahatetapygdimilikiolehperusahaandarisuatunegarapihakpadapersetujuandinegarapihakpadapersetujuanlainnya , termasukkeuntungandaripemindahtangananbentukusahatetap (tersendiriataudenganseluruhperusahaan) dapatdikenakandi Negara lain tersebut.

  5. LabaAtasPengalihanHartaBergerak • Pasl 13 ayat (2) dalam UN Model: Gain from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting Statefor the purpose of performing independent personal service, including such gains from the alienation of such a permanent establishment (alone or with the wholw enterprise), or of such fixed base, may be taxed in the other State. Keuntungandaripemindahtangananhartabergerakygmerupakanbagiankekayaansuatubentukusahatetapygdimilikiolehperusahaansalahsatunegaradinegaralainnyaataudarihartagerakygmerup. bagiandarisuatutempatusahatetapygtersediabagipenduduksalahsatunegarauntkmelakuaknpek. Bebas, termasukkeuntungandaripemindahtangananbentukusahatetapitu (tersendiriataudenganseluruhperusahaan) ataupemindahtanganantempattertentu, dapatdikenakandi Negara pihaklainnyatersebut..

  6. LabaAtasPengalihanKapal Dan PesawatTerbang: • Pasl 13 ayat (3) dalam OECD dan UN Model: Gain from the alienation of ships or aircraft operated in international traffic, boats engaged in inland waterways transport or movable property pertaining to the operation of such ships, aircraft or boats, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. Keuntunganygditerimapenduduksuatunegaradaripemindahtanganankapal-kapaldanpesawatudaraygdioperasikandalamjalurlalulintasinternasional, perahu-perahuygdioperasikanuntkpengangkutansungai, atauhartabergerakygadahubungannyadngpengoperasiankapal-kapaldanpesawatudara , hanyaakandikenakanpajakdinegaratempatmanajemendariperusahaanygmengoperasikannyaberada.

  7. PengalihanSahamperusahaanygmencerminkanPengalihanHartaTakBergerak : • Pasl 13 ayat (4) dalam UN Model: Gain from the alienation of shares of the capital stock of a company, or of an interest in a partnership, trust or estate the property of which consists directly or indirectly principally of immovable property situated in a Contracting State may be taxed in the State. In particular: Nothing contained in paragraph 4 shall apply to a company, partnership, trust or estate, other than a company engaged in the business of management of immovable properties, the property of which consists directly or indirectly principally of immovable property used by such company, patnership, trust or estate in its business activities. For the purposes of this paragraph, “principally” in relation to ownership of immovable property means the value of such immovable property exceeding seventy five percent of the aggregate value of all assets owned by the company, partnership, trust or estate.

  8. PengalihanSahamperusahaanygmencerminkanPengalihanHartaTakBergerak : • Pasl 13 ayat (4) dalam UN Model: Keuntungandaripemindahtanganansaham-sahamdarisuatupersh, ataupenyertaandlmsuatupersekutuan, trust (jaminan)atautanahmilik, ygaktivanyasecaralangsungmaupuntdklangsungterutamaterdiridarihartatakbergerakdisalahsatunegaradptdikenakanpajakdinegaratsb. Khususnya: Ketentuan pd ayat 4 diatastdkberlakuterhdppersh, persekutuan, jaminanatautanahmilik, kecualipershygbergerakdlmpenguasahaanatshartatakbergerak, ygterdiridarisecaralangsungatautdklangsungsebagianbesarhartatakbergerakygdigunakanolehpersh, persekutuan, trust (jaminan)atautanahmiliktsbdlmkegiatanusahanya. Ygdimaksuddng “terutama” pd ayatinidlmhubungannyadngpemilikanatshartatakgerakadalahjikanilaidarihartatsbmelebihiliapuluhpersendarikeseluruhanhartaygdimilikiolehpersh, persekutuan, jaminanatautanahmiliktersebut.

  9. PengalihanSahamperusahaanygmencerminkanPengalihanHartaTakBergerak : • Pasl 13 ayat (5) dalam UN Model: Gain from the alienation of shares other than those mentioned in paragraph 4 representing a participation of … per cent (the percentage is to be established through bilateral negotiations) in a company which is a resident of a Contracting State may be taxed in that state. Keuntungandaripemindahtanganansaham-sahamselainygdisebutkandalamayat 4 ygmewakilipartisiapsidari … persen (persentasenyaditentukanberdasarkankesepakatanbersamaantaraduanegaraygmengadakanperjanjian) disebuahoerusahaanygberdomisilidisalahsatunegaradptdikenakanpajakdinegaraitu.

  10. LabaSelain yang DiaturdalamPasal 13: • Pasl 13 ayat (4) dalam OECD Model: Gain from the alienation of any property other than that referred to paragraphs 1,2 and 3, shall be taxable only in the Contracting State of which the alienator is aresident. Keuntungandaripemindahtangananhartalainnya , kecualiygdisebutpadaayat 1,2 dan 3 hanyaakandikenakanpajakdinegaradimanaorang/badanygmemindahkanmerupakanpenduduk / berkedudukan.

  11. LabaSelain yang DiaturdalamPasal 13: • Pasl 13 ayat (6) dalam UN Model: Gain from the alienation of any property other than that referred to paragraphs 1,2,3,4 and 5 shall be taxable only in the Contracting State of which the alienator is aresident. Keuntungandaripemindahtangananhartalainnya , kecualiygdisebutpadaayat 1,2,3, 4 dan 5 hanyaakandikenakanpajakdinegaradimanaorang/badanygmemindahkanmerupakanpenduduk / berkedudukan.

  12. RingkasanHakPemajakanatasCapital Gain :

  13. Independent Personal Service

  14. Saatinihanyaterdapatdalam UN Model : • Pasl 14 ayat (1) : Icome derived by a resident of a Contracting State in respect of professional service or other activities of an independent character shall be taxable only in the state except in the following circumstances, whwn such income may also be taxed in the other Contracting State : If he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributale to that fixed base may be taxed in that other Contracting State ; or If his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.

  15. Saatinihanyaterdapatdalam UN Model • Pasl 14 ayat (1) : Penghasilanygdiperolehpendudukdarisusatu Negara pihak pd persetujuansehubungandngjasa-jasaprofesionalataupekerjaanbebaslainnyahanyaakandikenakanpajakdinegaraitukecualidalamhaldibawahini, dimanapenghasilanitudapatjugadikenakanpajakdinegarapadapersetujuanlainnya: Jikaiamempunyaisuatutempattertentuygtersediasecarateraturdipergunakanuntkmenjalankanpekerjaandi Negara pihaklainnyapadapersetujuanini, penghasilantsbdptdikenakanpajakdi Negara Pihaklainnyaitutetapihanyabagianpenghasilanygdianggapberasaldaritempattertentuituatau Jikaiatinggaldi Negara pihaklainnyaituselamasuatumasaataumasa-masaygtidakmelebihi 183 haridalammasa 12 bulanygmulaiatauberakhirpadasatutahunpajak, dalamhalinihanyapenghasilanygdiperolehdarikegiatan-kegiatanygdilakukandinegara lain itulahygakandikenakanpajakdi Negara pihaklainnyaitu.

  16. Pasl 14 ayat (2) dalam UN Model: The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists ang accountants. Istilah “jasa-jasaprofesional” terutamameliputikegiatan-kegiatandibidangilmupengetahuan, kesusasteraan, kesenian, pendidikanataupengajaranygdilakukansecaraindependen, demikianjugapekerjaan-pekerjaanbebasygdilakukanolehparadokter, ahlihukum, ahliteknik, arsitek, doktergigidanakuntan .

  17. Mr. A Negara X INDONESIA PenghasilanPraktikdokter KLINIK BUT

  18. Contoh : Mr. A seorangberprofesisebagaidokter, merupakanpenduduknegara A, dimanaantarnegara X dan Indonesia memliki P3B. Mr. A membukatempatpraktekdokterberupasebuahklinikdi Jakarta. PenghasilandaripraktektsbRp 1.000.000.000 denganbiayausahaRp 800.000.000 Dlmkasusini: Mr. A dikenakanpajakdi Indonesia karenamemiliki BUT diIndyaitutempatpraktekdokterberupaklinik. Mekanismepemajakanataspenghasilan Mr. A tundukpadaketentuanpemajakan BUT. Yaitusebesar 25% X (1.000.000.000 – 800.000.000) = 50.000.000. SelainituMr.Ajugadikenakanbranch profit tax . Jikatanpa P3B branch profit tax ygdikenakan 20% darisisalabasetelahpajakyaitu : 20% x (200.000.000-50.000.000). Jikadlm P3B dimuatketentuanmengenaitarifbranch profit tax yglebihrendahdariketentuan P3B, makatarif P3B ygdiberlakukan.

  19. Contoh : Mr. B seorangberprofesisebagaidokterbedahjantung, merupakanpenduduknegara X, dimanaantarnegara X dan Indonesia memliki P3B. Padasuatusaatdatangke Indonesia bersamadngtimdokter RS SEHAT untkmelakukanpencangkokanjantung. Sehubungandnghaltsb Mr. B mendapatkan honorarium ygdibayarkan RS SEHAT sebesarRp 1.000.000.000. Asumsiberdasarkan P3B Indonesia dannegara X, time test untkpekerjaanbebasadalah 120 haridalamjangkawaktu 12 bulan. Jika Mr. B beradadiIndtidaklebihdari time test misalnya 100 hari , makaataspenghasilantsbtdkdikenakanpajakdi Indonesia. Tetapijikalebihdari time test misal 200 harimakapenghasilantsbdikenakanpajak , sehingga RS SEHAT melakukanpemotonganPPh 26 sebesar 20% X 1.000.000.000 = 200.000.000

  20. Dependent Personal Service

  21. PenghasilandariPekerjaan (Income from employment) ygterdiriatas : • Penghasilanygdiperoleholehparaartis (artistes) termasukolahragawan (sportsmen); • Penghasilandirektur (directors’ fees); • Penghasilanygdiperoleholehpegawaipemerintah (government services); • Penghasilanygdiperoleholehparaakademis; • Penghasilanpelajardanpesertamagang (business apprentices); • Penghasilanygdiperoleholehpara diplomat.

  22. Ataspenghasilandaripekerjaan (penghasilansebagaikaryawan) diaturdalamPasal 15 OECD Model dngistilah “Income from employment”. Sebelumth 2000, istilahygdipergunakanoleh OECD Model untkpemajakanataspenghasilandaripekerjaanadalah “dependent personal services”

  23. Pasal 15 ayat (1) dalam OECD dan UN Model : Subject to provisions of article 16,18,19, salaries, wages and other similar remuneration derived by a resident of a contracting state in respect of an employment shall be taxable only in that state unless the employment is exercised in the other contracting state . If the employment is so exercised, such remuneration as is derived there from may be taxed in that other state. Tunduk pd ketentuan-ketentuanygtermuatdlmps 16,18 dan 19, gaji, upah, danimbalansejenislainnyaygdiperolehpenduduksuatunegarapihak pd persetujuankarenasuatuhubungankerjahanyadikenakanpajakdinegaraitu, kecualijikapekerjaantsbdilakukandinegarapihaklainnya pd persetujuan. Dlmhaldemikian, makaimbalanygditerimadaripekerjaandimaksuddptdikenakanpajakdinegarapihaklainnyaitu.

  24. Pasal 15 ayat (2) dalam OECD dan UN Model : Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a contracting state in respect of an employment exercised in the other contracting state shall be taxable only in the first-mentioned state if: The recipient is present in the other state for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending the fiscal year concerned, and The remuneration is paid by, or on behalf of, an employer who is not a resident of the other state, and The remuneration is not borne by a permanent establishment or fixed base which the employer has in the other state.

  25. Pasal 15 ayat (2) dalam OECD dan UN Model : Menyimpangdariketentuan-ketentuanpadaayat 1, makaimbalanygdiperolehseorangpemduduksuatu Negara Pihakpadapersetujuankarenapekerjaanygdilakukandi Negara Pihaklainnyapadapersetujuan, hanyaakandikenakanpajakdi Negara Pihakygdisebutpertama, apabila: Penerimaimbalanberadadi Negara Pihaklainnyaitudalamsuatumasaataumasa-masaygjumlahnyatdkmelebihi 183 haridalamtahuntakwinbersangkutan; dan Imbalandibayarkanoleh, atauatasnamapemberikerjabukanmerupakandi Negara Pihaklainnya ; dan Imbalantidakmenjadibebanbentukusahatetapatautempattetap yang dimilikiolehpemberikerjadi Negara Pihaklainnyatersebut.

  26. PenghasilanDirektur / Director’s fee : • Pasl 16 ayat (1) dalam UN dan OECD Model: “ Director’s fees and other similar payments derived by a resident of a contracting state ( country residence ) in his capacity as a member of the board of directors of a company which is a resident of the other contracting state ( country source) may be taxed in that other state ( country source ) “ Imbalanparadirekturdanpembayaran-pembayaranserupa yang diperolehpenduduk Negara pihakpadapersetujuandalamkedudukannyasebagaianggotadewandireksisuatuperseroan yang berkedudukandi Negara lain dapatdikenaipajakdi Negara lain itu.

  27. PenghasilanArtisdanAtlit : • Pasl 17 ayat (1) dalam UN dan OECD Model: Notwithstanding the provisions of articles 7 and 15, income derived by resident of a contracting state(country resident) as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as a such exercised in the other contracting state ( Country source ), may be taxed in that other state ( country source ) “ Menyimpangdariketentuanpasal 7 dan 15, penghasilan yang diperolehpenduduksuatu Negara Pihakpadapersetujuansebagaiartissperti artist eater, film, radio atau televise danpemain music atausebagaiolahragawan, darikegiatan-kegiatanperoranganmereka yang dilakukansi Negara pihaklainnyapadapersetujuandapatdikenakanpajakdi Negara pihaklainnyatersebut.

  28. YgDimaksuddngartispadapasal 17 ayat (1) : “…the term ‘artiste’ clearly includes the stage performer, film actor, actor(including for instance a former sportsman) in a television commercial. The article may also apply to income received from activities which involve a political, social, religious or charitable nature, if an entertainment character is present. On the other hand, it does not extend to a visiting conference speaker or to administrative or support staff (e.g. cameramen for a film, producers, film directors, choreographers, technical staff, road crew for a pop group etc).”

  29. PenghasilanPensiun/ Pensions: • Pasl 18 ayat (1) dalam UN dan OECD Model: “ Subject to the provisions of paragraph 2 of article 19, pensions and other similar remuneration paid to a resident of a contracting state ( country resident ) in consideration of past employment shall be taxable only in that state (country residence) Tundukpadaketentuanayat 2 pasal 19, pensiundanimbalansejenislainnya yang dibayarkankepadapenduduksuatu Negara pihakpadapersetujuanakibatsuatuhubungankerjamasalalu, hanyaakandikenakanpajakdi Negara itu.

  30. PenghasilanPegawaiPemerintah / Government Service: • Pasl 19 ayat (1a) dalam UN dan OECD Model: Salaries, wages and other similar remuneration paid by a contracting state ( country resident ) or a political subdivision or a lical authority thereof to an individual in respect of services rendered to that state (country source) or subdivision or authority shall be taxable only in that state(country source)” Gaji, upahatauImbalanlainnya yang sejenis, selaindaripensiun, yang dibayarkanoleh Negara pihakpadapersetujuan, pemerintahdaerahatay local kepadaseseorangsehubungandenganjasa-jasa yang diberikankepada Negara ataupemerintahdaerah/local itu, dalamrangkapelaksanaantugas-tugaspemerintah, hanyaakandikenakanpajakdi Negara pihakitu.

  31. PenghasilanPegawaiPemerintah / Government Service: • Pasal 19 ayat (1a) dalam UN dan OECD Model: • “However, such salaries, wages and other similar remuneration shall be taxable only in the order contracting state(country source) if the services are rendered in that state(country source) and the individual is a resident of that state(country source) who : • Is a national of that state(country source);or • Did not become a resident of that state(country source) solely for the purpose of rendering the service.” Namumdemikian,Gaji, upahatauImbalanlainnya yang sejenistsbhanyaakandikenakanpajakdi Negara pihaklainnyapadapersetujuanapabilajasa-jasatsbdiberikandi Negara Pihaklainnyadanorangtsbadalahpenduduknegarayg: Merupakankewarganegaraannegara lain itu; atau Tidakmenjadipenduduknegara lain itusemata-matahanyauntukmaksudmemberikanjasa-jasatsb

  32. Other Income

  33. PrinsipUmum : Dalam OECD dan UN Model terdapatdalampasal 21 yaitupenghasilanygsecaraspesifiktidakdiaturdalampasal 6 sampai 20. jadipasalinimerupakanpasalpamungkasuntukmengalokasikanhakpemajakanataspenghasilanygbelumjelasdirumuskandalampasallainnyadalam P3B. Contoh : pembayaranpensiunygdisebabkankarenasuatucacatygdideritaolehseseorangdanundianberhadiah.

  34. Pasal 15 ayat (2) dalam OECD dan UN Model : Menyimpangdariketentuan-ketentuanpadaayat 1, makaimbalanygdiperolehseorangpenduduksuatunegarapihakpadapersetujuankarenapekerjaanygdilakukanpadapersetujuan, hanyaakandikenakanpajakdinegarapihakygdisebutpertama, apabila: Penerimaimbakanberadadinegarapihaklainnyaitudalamsuatumasaataumasa-masaygjumlahnyatidakmelebihi 183 haridalamtahuntakwinbersangkutan; dan Imabalandibayarkanoleh, atauatasnamapemberikerjabukanmerupakanpenduduknegarapihaklainnya ; dan Imbalantidakmenjadibebanbentukusahatetapatautemapttetapygdimilikiolehpemberikerjadinegarapihaklainnyatersebut.

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