Apa Saja Organisasi Internasional yang Termasuk Bukan Subjek Pajak?

Pasal 3 ayat (1) UU Pajak Penghasilan menyebutkan beberapa kategori entitas atau badan yang dikecualikan dari subjek pajak, salah satunya adalah organisasi internasional yang memenuhi syarat.

Syarat Organisasi Internasional Dikecualikan dari Subjek Pajak

Organisasi Internasional adalah organisasi, badan, Lembaga, asosiasi, perhimpunan, forum antarpemerintah atau nonpemerintah yang bertujuan untuk meningkatkan kerjasama internasional dan dibentuk dengan aturan tertentu atau kesepakatan bersama. Perlu dicatat, terdapat dua syarat yang harus dipenuhi agar organisasi internasional tersebut dikecualikan dari subjek pajak.

Pertama, Indonesia menjadi anggota organisasi tersebut. Kedua, organisasi tidak menjalan usaha tau kegiatan lain untuk memperoleh penghasilan dari Indonesia selain pemberian pinjaman kepada pemerintah yang dananya berasal dari iuran para anggota.

Organisasi yang memenuhi ketentuan akan ditetapkan melalui keputusan menteri keuangan. Jika tidak lagi memenuhi syarat, menteri keuangan dapat melakukan pencabutan.

Daftar Organisasi Internasional yang Bukan Subjek Pajak

Saat ini, daftar organisasi internasional yang dikecualikan dari subjek pajak dapat dilihat pada Lampiran Peraturan Menteri Keuangan Nomor 156/PMK.010/2015. Terdapat 86 organisasi internasional yang dikecualikan dari subjek pajak, yaitu:

1. IBRD (International Bank for Reconstruction and Development)
2. IMF (International Monetary Fund)
3. UNDP (United Nations Development Programme), meliputi:
   • IAEA (International Atomic Energy Agency)
   • ICAO (International Civil Aviation Organization)
   • ITU (International Telecommunication Union)
   • UNIDO (United Nations Industrial Development Organizations)
   • UPU (Universal Postal Union)
   • WMO (World Meteorological Organization)
   • UNCTAD (United Nations Conference on Trade and Development)
   • UNEP (United Nations Environment Programme)
   • UNCHS (United Nations Centre for Human Settlement)
   • ESCAP (Economic and Social Commission for Asia and The Pacific)
   • UNFPA (United Nations Funds for Population Activities)
   • WFP (World Food Programme)
   • IMO (International Maritime Organization)
   • WIPO (World Intellectual Property Organization)
   • IFAD (International Fund for Agricultural Development)
   • WTO (World Trade Organization)
   • WTO (World Tourism Organization)
4. FAO (Food and Agricultural Organization)
5. ILO (International Labour Organization)
6. UNHCR (United Nations High Commissioner for Refugees)
7. UNIC (United Nations Information Centre)
8. UNICEF (United Nations Children’s Fund)
9. UNESCO (United Nations Educational, Scientific, and Cultural Organization)
10. WHO (World Health Organization)
11. World Bank
12. Asean Secretariat
13. SEAMEO (South East Asian Minister of Education Organization)
14. ACE (The ASEAN Centre for Energy)
15. NORAD (The Norwegian Agency for International Development)
16. Plan International Inc
17. PCI (Project Concern International)
18. IDRC (The International Development Research Centre)
19. NLRA (The Netherlands Leprosy Relief Association)
20. The Commission of The European Communities
21. OISCA INT. (The Organization for Industrial, Spiritual and Cultural Advancement International)
22. World Relief Cooperation
23. APCU (The Asean Heads of Population Coordination Unit)
24. SIL (The Summer Institute of Linguistics, Inc.)
25. IPC (The International Pepper Community)
26. APCC (Asian Pacific Coconut Community)
27. INTELSAT (International Telecommunication Satellite Organization)
28. People Hope of Japan (PHJ) dan Project Hope
29. CIP (The International Potato Centre)
30. ICRC (The International Committee of Red Cross)
31. Terre Des Hommes Netherlands
32. Wetlands International
33. HKI (Helen Keller International, Inc.)
34. Taipei Economic and Trade Office
35. Vredeseilanden Country Office (VECO) Belgia
36. KAS (Konrad Adenauer Stiftung)
37. Program for Appropriate Technology in Health, USA-PATH
38. Save the Children-US dan Save the Children-UK
39. CIFOR (The Center for International Forestry Research)
40. Kyoto University-Jepang
41. ICRAF (the International Centre for Research in Agroforestry)
42. Swisscontact-Swiss Foundation for Technical Cooperation
43. Winrock International
44. Stichting Tropenbos
45. The Moslem World League (Rabithah)
46. NEDO (The New Energy and Industrial Technology Development Organization)
47. HSF (Hans Seidel Foundation)
48. DAAD (Deutscher Achademischer Austauschdienst)
49. WCS (The Wildlife Conservation Society)
50. BORDA (The Bremen Overseas Research and Development Association)
51. ASEAN Foundation
52. SOCSEA (Sub Regional Office of CIRDAP in Southeast Asia)
53. IMC (International Medical Corps)
54. KNCV (Koninklijke Nederlands Centrale Vereniging tot Bestrijding der Tuberculosis)
55. Asia Foundation
56. The British Council
57. CARE (Cooperative for American Relief Everywhere Incorporation)
58. CCF (Christian Children’s Fund)
59. CWS (Church World Service)
60. The Ford Foundation
61. FES (Friedrich Ebert Stiftung)
62. FNS (Friedrich Neumann Stiftung)
63. IRRI (International Rice Research Institute)
64. Leprosy Mission
65. OXFAM (Oxford Committee for Famine Relief)
66. WE (World Education, Incorporated, USA)
67. KOICA (Korea International Cooperation Agency)
68. ERIA (Economic Research Institute for ASEAN and East Asia)
69. JETRO (Japan External Trade Organization)
70. IFRC (International Federation of Red Cross and Red Cresent Societies)