PPh Sewa Mesin dari Singapore
updated 9 years, 2 months ago
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Dear Rekan Ortax,
Mohon pencerahannya, berapa tarif pemotongan PPh jika kita WPDN menyewa mesin dari ABC Inc. Singapore berdasarkan tax treaty Indonesia-Singapore?
Info tambahan:
ABC Inc. tidak memiliki BUT di Indonesia, tapi dia ada provide COD;
Penyewaan mesin dalam jangka waktu 1 tahun.Terima kasih 🙂
- Originaly posted by pajaklovers:
Mohon pencerahannya, berapa tarif pemotongan PPh jika kita WPDN menyewa mesin dari ABC Inc. Singapore berdasarkan tax treaty Indonesia-Singapore?
Info tambahan:
ABC Inc. tidak memiliki BUT di Indonesia, tapi dia ada provide COD;
Penyewaan mesin dalam jangka waktu 1 tahun.Sesuai dengan ketentuan Pasal 12 Tax Treaty Indonesia – Singapore:
Article 12
ROYALTIES1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
2. However, such royalties may be taxed in the Contracting State in which they arise, and according to the law of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 15% of the gross amount of the royalties.
The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting, any patent, trademark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.Maka transaksi ini masuk kategori Royalty dimana hak pemajakan ada di Indonesia dengan tarif 15% dari nilai sewa.
CMIIW
Masuk ke Pasal 6 Tax Treaty
Referensi :
a. Tax Court Decision No. PUT. 42752/PP/M.XIV/13/2013
b. Tax Court Decision No. PUT. 29462/PP/M.II/13/2011
c. Supreme Court Decision No. 621B/PK/PJK/2011
d. Tax Treaty Indonesian – Singapore
e. Darussalam, John Hutagaol, Danny Septriadi – Konsep dan Aplikasi Perpajakan Internasional
f. Anang Mury Kurniawan – Tax Treaty, Memahami P3B Melalui Studi Kasus- Originaly posted by destasukara:
Masuk ke Pasal 6 Tax Treaty
Referensi :
a. Tax Court Decision No. PUT. 42752/PP/M.XIV/13/2013
b. Tax Court Decision No. PUT. 29462/PP/M.II/13/2011
c. Supreme Court Decision No. 621B/PK/PJK/2011
d. Tax Treaty Indonesian – Singapore
e. Darussalam, John Hutagaol, Danny Septriadi – Konsep dan Aplikasi Perpajakan Internasional
f. Anang Mury Kurniawan – Tax Treaty, Memahami P3B Melalui Studi KasusPasal Immovable Property…. Hak pemajakan ada di Indonesia.
- Originaly posted by yuniffer:
ini masuk kategori Royalty
apakah tepat masuk kategori tsb rekan ?
Originaly posted by pajaklovers:menyewa mesin dari ABC Inc.
mesin apa rekan ??
- Originaly posted by YasifYuzarsif:
Originaly posted by pajaklovers:
menyewa mesin dari ABC Inc.mesin apa rekan ??
Sejenis mesin pengolahan gandum untuk di pabrik, rekan..
Originaly posted by yuniffer:Pasal Immovable Property…. Hak pemajakan ada di Indonesia.
Pasal 6 menerangkan hak pemajakan ada di Indonesia. Sehingga kita kenakan tarif 20% atau 15% yah rekan?
- Originaly posted by destasukara:
Masuk ke Pasal 6 Tax Treaty
Referensi :
a. Tax Court Decision No. PUT. 42752/PP/M.XIV/13/2013
b. Tax Court Decision No. PUT. 29462/PP/M.II/13/2011
c. Supreme Court Decision No. 621B/PK/PJK/2011
d. Tax Treaty Indonesian – Singapore
e. Darussalam, John Hutagaol, Danny Septriadi – Konsep dan Aplikasi Perpajakan Internasional
f. Anang Mury Kurniawan – Tax Treaty, Memahami P3B Melalui Studi KasusTerima kasih rekan, sangat lengkap sekali referensinya jadi dari sini bisa diambil kesimpulan transaksi saya itu merupakan objek pemotongan PPh 15%..
Jika masuk dinyatakan di Tax Treaty masuk sebagai Pasal 6 dimana hak pemajakan di negara pemberi penghasilan, dengan demikian dikenakan tarif PPh Pasal 26 sebesar 20%. Jika dinyatakan masuk kedalam pasal Royalty, maka dikenakan PPh Pasal 26 dengan tarif tax treaty sebesar 15%.
