Tugas Manajemen Perpajakan
PENGERTIAN DASAR MANAJEMEN PAJAK
Oleh: KELOMPOK 1
K.DWIYANI PRATISTHA PRATISTHA L.P. L.P.NOVYA NOVYANTI CIPTAN CIPTANA A IKA P. I NYOM NYOMAN AN DHAR DHARMA MA SUSI SUSILA LA MARIO YULIUS FONY
(1406315012 (14063 15012)) (1406315014) (1406315014) (140 (14063 6315 1501 015) 5) (1406315016)
Pendidikan Profesi Akunansi !PPAk" #akulas Ekono$i dan %isnis &ni'ersias &da(ana Tahun )*1+ MANAJEMEN PAJAK PAJAK
1, Mana-e$en Pa-ak Dan Ta. Plannin/
Paa! "#$%&a!a' &%'%a' *#$+a,a$!a' %'+a'-%'+a' /# &#"#$'a. S#a$a a+"',$a# &%'%a' &aa! +a&a +!#/"&!!a' "#'a+ &aa! /a',%' +a' &aa! +a! /a',%'. Paa! /a',%' +!#'a!a' aa, "a,%!'a ,%"*#$ +aa a% &#'a,/a' ,#+a'!a' &aa! +a! /a',%' +!#/%a$!a' #$a+a& !#/%a$'a ,%"*#$ +aa ,#&#$ %'%! !',%", aa% *a$a' +a' a,a. #*a' &aa! /a',%' %"%"'a +a'%' /# $a' aa% *a+a' a' "#"&#$/# &#'a,/a' ,#+a'!a' *#*a' &aa! +a! /a',%' +a'%' /# !',%"#' aa% "a,a$a!a. a &#$%,aaa' &aa! a' +!#'a!a' #$a+a& &#'a,/a' +a'a& ,#*aa *aa7*#*a' +a/a" "#'a/a'!a' aa% "#/a!%!a' !#aa' %,aa. Paa! ,#*aa *aa a!a' "#"&#'a$% *#,a$'a /a*a a' +#$"a "a%&%' a' a!a' +!#"*a/!a' !#&a+a &#"#a' ,aa". 8a+ &a+a +a,a$'a ,#a$a #!'", &aa! "#$%&a!a' %',%$ &#'%$a' /a*a a' #$,#+a %'%! +*a!a' aa% +'#,a,!a' !#"*a/ /# &#$%,aaa'. Da/a" &$a!#! *,', %"%"'a &#'%,aa "#'+#'9!a,!a' &#"*aa$a' &aa! ,#*aa *#*a'. S#'a &#'%,aa
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"#'&"a/!a' *#,a$'a /a*a. U&aa +a/a" "#/a!%!a' &#'#"aa' &aa! ,#a$a /#a/ +a&a +/a!%!a' "#/a/% Ma'a#"#' Paa!.
Pen/erian Mana-e$en Pa-ak,
Ma'a#"#' &aa! a+a/a ,a$a'a %'%! "#"#'% !#:a*a' &#$&aa!a' a' *#'a$ #a& %"/a &aa! a' +*aa$ +a&a +#!a' ,#$#'+a "%'!' %'%! "#"&#$/# /a'a +a' /!%+a, a' +a$a&!a'. T%%a' "a'a#"#' &aa! a+a/a; 1" M#'#$a&!a' &#$a%$a' &#$&aa!a' ,#a$a *#'a$. )" U,aa #9,#', %'%! "#'a&a /a*a +a' /!%+a, a' ,#*#'a$'a.
T%%a' "a'a#"#' &aa! +a&a +a&a "#/a/% 9%',-9%', "a'a#"#' &aa!
a%
P#$#'a'aa' &aa! (a< &/a'''). Ma'a#"#' &aa! +a! +"a!,%+!a' %'%! "#/a'a$
&#$a%$a'. Da' !a +a/a" &#/a!,a'aa''a "#'"&a' +a$ &#$a%$a' a' *#$/a!% "a!a &$a!#! #$,#*% #/a "#'"&a' +a$ %%a' "a'a#"#' &aa!. U'%! "#'a&a %%a' "a'a#"#' &aa! a+a +%a a/ a' &#$/% +!%a,a +a' +/a!,a'a!a' a% ; 1) M#"aa" !##'%a' +a' &#$a%$a' &#$&aa!a'. D#'a' "#"&#/aa$ &#$a%$a' &#$&aa!a' ,#&#$ UU PP K#&&$#, KMK SK +a' S= D8#' Paa! :a* &aa! +a&a "#'#a% &#/%a'-&#/%a' a' +a&a +"a'9aa!a' %'%! "#'#"a *#*a' &aa!. 2) M#'#/#'a$a!a' &#"*%!%a' a' "#"#'% ,a$a. P#"*%!%a' "#$%&a!a' ,a$a'a a' ,a'a &#'' +a/a" "#'a!a' '9$"a, !#%a'a' &#$%,aaa' a' +,a!a' +a/a" *#'%! LK +a' "#'a+ +a,a$ +a/a" "#'%' *#,a$'a %"/a &aa! (UU KUP &a,a/ 2>). •
Ra$0ura$0u dala$ Men(usun Srae/i Per2a-akan
S#a$a ,#+#$a'a ,$a# &#$&aa!a' +$%"%,!a' ,#*aa a$a aa% %&aa a' +/a!%!a' /# :a* &aa! +a/a" "#/a!,a'a!a' &#"#'%a' !#:a*a' +a' a! 'a +*+a' &#$&aa!a'. Da/a" &$a!!'a #$+a&a *a'a! ,a$# &#$&aa!a' a' #$,#+a #a& a' #$&#'' a+a/a *a"a'a :a* &aa! +a&a "#"/ a/#$'a# ,$a# &#$&aa!a' a' ,#,%a +#'a' !#*%%a' :a* &aa! +a/a" "#'a/a'!a' !#:a*a' +a' a!'a +*+a' &#$&aa!a'. A+a&%' !$#$a ,$a# &#$&aa!a' a' #9!9 a+a/a ,#*aa *#$!%; 1) S#,%a +#'a' !##'%a' &#$&aa!a' a' *#$/a!% */a +a! "a!a ,$a# &#$&aa!a' "#"/! $,! (risk inherent ). 2) M%+a +&aa" +a' +/a!,a'a!a' (simplicity) /# :a* &aa! ,#$a +a! "#"#$/%!a' *aa a' "aa/. 3) Ha$%, ,#,%a +#'a' !#*%%a' &aa!. 4) M#'+a&a +%!%'a' +a' !""#' +a$ "a'a#"#' !#!a +/a!,a'a!a'.
5) Ha$%, *#$,9a 9/#!,*#/ #$a+a& &#$%*aa' a' #$a+ + "a,a a' a!a' +aa'.
Ta. Plannin/
T%%a' &!! +a$ a< &/a''' a+a/a %'%! "#'%$a' %"/a aa% a/ &aa! a' a$%, +*aa$ /# :a* &aa!. Ta< &/a''' "#$%&a!a' '+a!a' /#a/ !a$#'a &#'#"aa' &aa! a'a +/a!%!a' +#'a' "#"a'9aa!a' a/-a/ a' +a! +a%$ /# %'+a'-%'+a'. T%%a''a *%!a' %'%! "#'#/a! "#"*aa$ &aa! #a& "#'a%$ ,#'a &aa! a' +*aa$ +a! /#* +a$ %"/a a' ,#a$%,'a. Ta< &/a''' a+a/a ,a/a ,a% a$a a' +a&a +"a'9aa!a' /# :a* &aa! +a/a" "#/a!%!a' "a'#"#' &#$&aa!a' %,aa aa% &#'a,/a''a +a/a" a/ ' &#$#'a'aa' &aa! a' +"a!,%+ a+a/a &#$#'a'aa' &aa! a'&a "#/a!%!a' &#/a'a$a' !',%, aa% U+a'-U'+a' P#$&aa!a' a' *#$/a!%. Ta< P/a''' a+a/a ,%a% !a&a,a, a' +"/! /# :a* &aa! (WP) %'%! "#'%,%' a!a, !#%a'a' %'a "#'+a&a &#'#/%a$a' (*#*a') &aa! a' "'"a/. Ta< &/a''' +!#'a/ ,#*aa effective tax planning a% ,#$a' :a* &aa! *#$%,aa "#'+a&a &#'#"aa' &aa! (tax saving ) "#/a/% &$,#+%$ &#''+a$a' &aa! (tax avoidance) ,#a$a ,,#"a, ,#,%a !##'%a' UU P#$&aa!a'.
K#+a!&a%a' #$a+a& %'+a'-%'+a' +a&a
+!#'a!a' ,a'!, a+"',$a, "a%&%' ,a'!, &+a'a. T#a& !#+%a ,a'!, % "#$%&a!a' &#"*$,a' ,%"*#$ +aa ,#'a &#$/% +#/"'a, "#/a/% a< &/a''' a' *a!. Ma!a +a/a" $a'!a &"a/,a, a/!a, ,%"*#$ +a'a "a'a#"#' a!a' +/a!%!a' &#$#'a'aa' &#"*aa$a' a' +a! /#* (+a&a "#'%$a' &"a/,a, a/!a, ,%"*#$ +aa) +a' +a! !%$a' (,%&aa +a! "#"*aa$ ,a'!, a+"',$a, a' "#$%&a!a' &#"*$,a' +a'a). P#$#'a'aa' &aa! ,#/a/% +"%/a +#'a' "#a!'!a' a&a!a ,%a% $a',a!, aa% 9#'"#'a #$!#'a &aa!. Ka/a% #$!#'a &aa! a&a!a +a&a +%&aa!a' %'%! +!#%a/!a' aa% +!%$a'' %"/a &aa!'a ,#/a'%'a a&a!a &#"*aa$a' &aa! a' +"a!,%+ +a&a +%'+a &#"*aa$a' +a' /a' ,#*aa'a. A!$ +a$ &$,#+%$ &#$&aa!a' a+a/a &#"*aa$a' &aa!. •
Jenis-enis Ta. Plannin/
1" Ta< &/a''' +"#, 'a,'a/ (national tax planning ). Na'a/ a< &/a''' a'a
"#"&#$a!a' U'+a'-U'+a' D"#,! &#"/a' aa, +/a!,a'a!a' aa% +a! ,%a% $a',a!, +a/a" 'a'a/ a< &/a''' *#$a'%' &a+a $a',a!, #$,#*% a$'a %'%! "#''+a$7"#'%$a' &aa! :a* &aa! +a&a "#"/ #', $a',a!, a&a a' a$%, +/a!,a'a!a' ,#,%a +#'a' %!%" &aa! a' a+a ",a/'a a!a' #$!#'a a$9 &aa! !%,%, 9'a/ aa% +a!. )" I'#$'a'a/ a< &/a'''. I'#$'a'a/ a< &/a''' ,#/a' "#"&#$a!a' U'+a'-
U'+a' D"#,! %a a$%, "#"&#$a!a' %'+a'-%'+a' aa% &#$a'a' &aa! (tax treaty) +a$ '#a$a-'#a$a a' #$/*a. •
Penera2an Ta. Plannin/
S#*#/%" "#'#$a&!a' a< &/a''' &a+a ,%a% &#$%,aaa' a$%, +/a!%!a' a'a/,, !#a+aa' &#$%,aaa' a% "#/a!%!a' &#'a"aa' +a' &#'#/a' #$a+a& !#*a!,a'aa' &#$%,aaa' ,#'a +a&a +#'%!a' ,$a# &#$#'a'aa' &#$&aa!a' a' #&a +/a!,a'a!a'. Pa+a +a,a$'a &#$#'a'aa' &aa! a$%, "#"#'% ,a$a-,a$a *#$!%; 1" T+a! "#/a'a$ !##'%a' &#$&aa!a' )" S#a$a *,', +a&a +#$"a +a' 3" %!-*%! &#'+%!%''a "#"a+a.
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Taha2an Ta. Plannin/
1) M#'a'a/,, '9$"a, a' a+a (analyzing the existing data base). M#$%&a!a' "#'a'a/,, !"&'#' a' *#$*#+a aa, &aa! a' #$/*a +a/a" ,%a% &$#! +a' "#'%'
,#a!%$a
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a'
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I' a'a *,a +/a!%!a' +#'a' "#"&#$"*a'!a' "a,'-"a,' #/#"#' +a$ &aa! *a! ,#a$a ,#'+$-,#'+$ "a%&%' ,#a$a a/ &aa! a' a$%, +a&a +$%"%,!a' ,#*aa &#$#'a'aa' &aa! a' &a/' #9,#'
2. M#"*%a ,a% aa% /#* "+#/ !#"%'!'a' %"/a &aa! (designing one or more possible tax plans). M+#/ &#$a'a' '#$'a,'a/ +a&a "#/*a!a' ,a% aa% /#* '+a!a' *#$!% '; (a). P#"/a' *#'%! $a',a!, &#$a, aa% %*%'a' '#$'a,'a/ (*). P#"/a' +a$ '#a$a a,' ,#*aa #"&a "#/a!%!a' '#,a, aa% "#'a+ $#,+#' +a$ '#a$a #$,#*% ().
P#'%'aa' ,a% aa% /#* '#a$a a"*aa' (+). A&a!a
!#&#"/!a' +a$ a! ,%$a *#$a$a +a' /a'-/a' a$%, +!%a,a!a' !#&a+a ,a% aa% /#* &#$%,aaa' '++% aa% !"*'a, +a$ ,#"%a'a % +a' (#). A+a!a %*%'a' a'a$a *#$*aa '++% +a' #'a,. 3. M#'#a/%a, &#/a!,a'aa' &#$#'a'aa' &aa! (evaluating a tax plan). P#$#'a'aa' &aa! ,#*aa ,%a% &#$#'a'aa' "#$%&a!a' *aa' !#/ +a$ ,#/%$% &#$#'a'aa' ,$a#! &#$%,aaa'. O/# !a$#'a % &#$/% +/a!%!a' #a/%a, %'%! "#/a ,#a% "a'a a,/ &#/a!,a'aa' ,%a% &#$#'a'aa' &aa! #$a+a& *#*a' &aa!. 4. M#'a$ !#/#"aa' +a' "#"&#$*a! !#"*a/ $#'a'a &aa! (debugging the tax plans). 5. M#"%a!$!a' $#'a'a &aa! (updating the tax plan). P#"%a!$a' +a$ ,%a% $#'a'a a+a/a !',#!%#', a' &#$/% +/a!%!a' ,#*aa"a'a +/a!%!a' /# "a,a$a!a a' +'a",. D#'a' "#"*#$!a' &#$aa' #$a+a& &#$!#"*a'a' a' a!a' +aa' "a%&%' ,%a, a' #$a+ ,aa ' ,#$a' "a'a#$ a!a' "a"&% "#'%$a' a!*a a' "#$%!a' +a$ a+a'a &#$%*aa' +a' &a+a ,aa a' *#$,a"aa' "a"&% "#'a"*/ !#,#"&aa' %'%! "#"&#$/# "a'9aa a' &#',a/.
), Ta. E'asion 4ersus Ta. A'oidan5e
Da/a" ,a$# &#$&aa!a' +!#'a/ a< a+a'# a% a$a &#'#"aa' &aa! a' "#"a'9aa!a' #/a-#/a &#$&aa!a' +#'a' +a! "#/a'a$ !##'%a' &#$a%$a' &#$%'+a'%'+a'a' &#$&aa!a' +a' a< #a,' a% a$a &#''+a$a' !#:a*a' &#$&aa!a' a' +/a!%!a' +#'a' "#/a'a$ !##'%a' &#$a%$a' &#$%'+a'-%'+a'a' &#$&aa!a'. P$a!! +/a&a'a' a< a+a'# +a' a< #a,' &, &#$*#+aa''a ,#'a &a+a a:a/'a :a* &aa! *#$"a!,%+ %'%! "#/a!%!a' a< a+a'# #a& &a+a !#'aaa''a +a&a #$#*a! *a!
,a+a$ "a%&%' +a! %'%! "#/a!%!a' &#$*%aa' a' #$/' a< #a,'. A+a *#*#$a&a a/a,a' :a* &aa! "#/a!%!a' &#$*%aa' &#''+a$a' &aa!; 1) A+a P#/%a' %'%! "#/a!%!a' &#''+a$a' &aa! (level opportunity) !a$#'a *#/%" +a%$ ,#a$a #/a,. 2) K#"%'!'a' &#$*%aa''a +!#a% $#/a# !#/ (level of detection) 3) Ma'9aa a' +&#$/#'a $#/a9 *#,a$ +*a'+'!a' +#'a' $,!'a (level of benefit compared with risk ) 4) Sa'!, &#$&aa!a' +a! #$/a/% *#$a (level of fine). 5) K##'%a' &#$a%$a' &#$&aa!a' +a! *#$/a!% ,a"a #$a+a& ,#"%a :a* &aa! (level of playing fields). 6) #$a$a,'a &#/a!,a'aa' &#'#a!a' %!%" (level of law enforcement ). U'%! &#'#/a,a' /#* "#'+a/a" "#'#'a a< a+a'# +a' a< #a,' a+a/a ,#*aa *#$!%; •
Tax avoidance !2en/hindaran 2a-ak" M#$%&a!a' ,%a% ,!#"a $a',a!, a' +%%!a' %'%! "#"'"a/!a' *#*a' &aa!
+#'a' "#"a'9aa!a' !#/#"aa'-!#/#"aa' (loophole) !##'%a' &#$&aa!a' ,%a% '#a$a ,#'a a/ &aa! "#'aa!a' /#a/ !a$#'a +a! "#/a'a$ &#$a%$a' &#$&aa!a'. P#''+a$a' &aa! #$a+ ,#*#/%" SKP !#/%a$. Da/a" a/ ' WP +a! ,#a$a #/a, "#/a'a$ %'+a'-%'+a' aa% a9,$a' %'+a'-%'+a' +a! ,#,%a +#'a' "a!,%+ +a' %%a' &#"*%a %'+a'-%'+a'. P#''+a$a' &aa! +/a!%!a' +#'a' 3 a$a a% ; 1) Menahan diri, Wa* Paa! (WP) +a! "#/a!%!a' ,#,%a% a' *,a +!#'a &aa!. M,a/'a +a! "#$!! aa$ #$'+a$ +a$ %!a #"*a!a% +a! "#'%'a!a' !a &'a' +a$ !%/ %/a$ 7 *%aa aa$ #$'+a$ +a$ &aa! aa, &#"a!aa' *a$a' #$,#*%. 2) Pindah lokasi, M#"'+a!a' /!a, %,aa aa% +",/ +a$ /!a, a' a$9 &aa!'a ' !# /!a, a' a$9 &aa!'a $#'+a. 3) Pen/hindaran 2a-ak se5ara (uridis, Wa* Paa! (WP) "#/a!%!a' *#$"aa"-"aa" a$a
%'%!
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a$a "#"a'9aa!a'
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!#+a!#/a,a' %'+a'-%'+a' a' a+a. C''a; &#"*#$a' %'a'a' *#$a, (' 'a%$a) !#&a+a &#a:a. T'+a!a' ' a!a' +!#'a!a' &aa! !a +*#$!a' ,#a$a /a',%' +a$ &#$%,aa' !#&a+a &#a:a ,#'a %'%! "#''+a$'a &#$%,aaa' "#"*#$!a' ,%"*a'a' !#&a+a Yaa,a' /a/% aa,a' "#'a/%$!a' *#$a, #$,#*% !#&a+a &#a:a &#$%,aaa'. Ha/ ' +!a#$!a' ,#*aa *#*a' *a &#$%,aaa' ,#'a "#'%$a' !#%'%'a' a' ++a&a &#$%,aaa'.
Ta< a+a'# +/a!%!a' &#$%,aaa' +#'a' a$a ; transfer pricing, thin capitalization, controlled foreign corporation. •
Ta. e'asion !2en//ela2an 2a-ak"
M#$%&a!a' ,%a% ,!#"a "#"&#$!#/ &aa! a' #$%a' +#'a' a$a "#/a'a$ !##'%a' &#$&aa!a' ,#a$a /#a/. Ta< #a,' *a,a +/a!%!a' &#$%,aaa' +#'a' a$a "#"*%a 9a!%$ &a/,% +a! "#'aa ,#*aa' &#'%a/a' aa% /a&$a' !#%a'a' a' +*%a a+a/a 9!9. Na"%' &$a!#! +aa, ,#$' +!#a% "a!a "+%, &#'#/a&a' &aa! !' *#$%*a. P#$%,aaa' *a,a'a "#/a&$!a' &aa!'a $#/a# !#/ ,#'a a!a' a+a &#"#$!,aa' /# a&a$a &aa!. D I'+'#,a &$#,a, &#a:a &aa! +#'%!a' +a$ !#*#$a,/a''a +a/a" "#'%"&%/!a' aa' a' *#$a,/ +!%"&%/!a'. Ha,/ &#"#$!,aa' *a,a'a !%$a' *aa$ +#'a' '"'a/ a' ,a'a *#,a$ !a$#'a &#$%,aaa' *#$%,aa "#'%a& &#a: &aa!'a aa$ !%$a' *aa$'a "#'a+ !#/. Ha/ ' "#'%'%'!a' *a !#+%a *#/a &a!.
3, Ani Ta. A'oidan5e Measures
P#''+a$a' &aa! ,#$' +!a!a' +#'a' &#$#'a'aa' &aa! (tax planning ) + "a'a !#+%a'a ,a"a-,a"a "#'%'a!a' a$a a' /#a/ %'%! "#'%$a' aa% *a!a' "#'/a'!a' !#:a*a' &aa!. A!a' #a& &#$#'a'aa' &aa! +a! +&#$+#*a!a' "#'#'a !#a*,aa''a ,#+a'!a' &#''+a$a' &aa! "#$%&a!a' ,#,%a% a' ,#a$a %"%" +a'a& ,#*aa '+a!a' a' +a! +a&a +#$"a. The Westminster Principle
P#''+a$a' &aa! +a! +a&a +/#&a,!a' +a$ ,%a% &a'+a'a' *a:a !a$#'a +a! a+a %!%" a' +/a'a$ &#''+a$a' &aa! ,#a$%,'a +a! +/a$a'. S#a& $a' "#"/! !#*#*a,a' %'%! "#'a%$ %$%,a''a "a,'-"a,' ,#*aa"a'a +a !##'+a! +a' ,#/a"a +a! a+a &#$a%$a' a' +/a'a$ "a!a $a, &aa! +a! +a&a "#/a!%!a' '#$#',.
P#'+a&a #$,#*% &#$a"a !a/ +,%a$a!a' +a/a" &%%,a' &#'a+/a' #$' + I'$, +a/a" !a,%, a' ,a'a #$!#'a/ a' +,#*% The uke of !estminster "ase #$%" v uke of !estminster, &'()*. P$',& +a/a" !a,%, T# D%!# 9 W#,"',#$ #$,#*% "a, *#$a%' ,a"&a +#'a' ,aa ' +a' ,#$' !a/ +!%& +a/a" *#*#$a&a &%%,a' &#'a+/a' a' "#'a'!% &#''+a$a' &aa! #$"a,%! + I'+'#,a + "a'a -:a/a%&%' a'&a ,%"*#$ $#9#$#',-
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2?0507PP7M.III71372011 + "a'a a!" *#$&#'+a&a; +...!ajib Pajak pada dasarnya bebas untuk mengatur bagaimana mereka bertransaksi untuk menekan beban pajaknya sepanjang tidak melanggar undangundang perpajakan...-
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Mela6an Pen/hindaran Pa-ak
Wa/a%&%' ,#a$a /#$a/ +a! a+a %!%" a' +/a'a$ ,#"%a &a! ,#&a!a *a:a &#''+a$a' &aa! "#$%&a!a' ,#,%a% a' ,#a$a &$a!! +a! +a&a +#$"a. Ha/ ' +!a$#'a!a' &#''+a$a' &aa! ,#a$a /a',%' *#$+a"&a! &a+a #$#$%,'a *a,, &aa! a' "#'a!*a!a' *#$!%$a''a &#'#$"aa' &aa! a' +*%%!a' /# '#a$a. Da$ ,%+% &a'+a' !#*a!a' &aa! &#"*a$a' #$a+a& &$a!! &#''+a$a' &aa! +a&a "#'a!*a!a' !#+a!a+/a' +a' *#$!%$a''a #9,#', +a$ ,%a% ,,#" &#$&aa!a'. P#''+a$a' &aa! %"%"'a +/a!%!a' "#/a/% ,!#"a-,!#"a $a',a!, a' !"&/#!, a' +$a'a' ,#a$a ,,#"a, +a' %"%"'a a'a +a&a +/a!%!a' /# !$&$a, *#,a$. Ha/ '/a a' "#'"*%/!a' &#$,#&, !#+a!a+/a' + "a'a !$&$a, *#,a$ a"&a!'a "#"*aa$ &aa! a' /#* ,#+!. Ha/ ' &a+a %%''a +a&a "#'"*%/!a' !##'a'a' Wa* Paa! a' /a' %'%! "#"*aa$ &aa! a' *#$a!*a &a+a '#9#!9a, ,,#" &#$&aa!a'. S#a$a %"%" +!#'a/ +%a &#'+#!aa' a' +a&a +/a!%!a' %'%! "#"#$a' &$a!! &#''+a$a' &aa! a%; 1) udicial general anti avoidance doctrine #judicial doctrine* a' +!#"*a'!a' #$%a"a /# &%%,a' &#'a+/a'.
2) /tatutory general anti avoidance rule #011%* a% !##'%a' !%,%, +a/a" &#$a%$a' a' "#"*#$!a' !#:#'a'a' !#&a+a $a, &aa! %'%! "#"*aa/!a' "a'9aa +a$ $a',a!, a' "#"#'% !$#$a ,#*aa &#''+a$a' &aa!. U'%! "#"*#$!a' a"*a$a'
&#'%'aa' statutory
general
anti
avoidance
rule %'%!
"#/a:a'
&#''+a$a' &aa! *#$!% +%$a!a' &$a!! a' +/a!%!a' /# '#a$a A%,$a/a +a' Ka'a+a +a/a" "#$a'a' ,#*%a statutory general anti avoidance rule. A%,$a/a #/a "#"/! statutory general anti avoidance rule ,#a! a%' 1?15 !#"%+a'
"#'a/a"
a"a'+#"#'
&#$a"a
+
a%'
1?36
+a/a" section 260 $ncome Tax 1ssessment 1ct &'() +a' !#"%+a' + a%' 1?>1 "#'a+ Pa$ IVA. P#'#$a&a' statutory general anti avoidance rule + A%,$a/a "#'a!%& +#'9!a, ,%a% ,!#"a &#'#'%a' a+a'a tax benefit, +a' a&a!a +a$ 9a!a-9a!a a' *#$!aa' +#'a' ,!#"a #$,#*% +a&a ,#a$a *#!9 +,"&%/!a' *a:a %%a' +a$ &a! aa% ,a/a ,a% &a! a' #$/*a +a/a" $a',a!, #$,#*% a+a/a %'%! "#'+a&a!a' tax benefit +"a!,%+. Ka'a+a
"#"/! statutory general
anti
avoidance
rule +a/a" section 245
U'+a'-%'+a' Paa!'a ,#a! a%' 1?>> a' "#"*#$!a' +,!$#, !#&a+a $a, &aa! %'%! "#'#'%!a' !#"*a/ %'%! !#&#''a' &#$&aa!a' +a"&a! +a$ ,%a% ,!#"a tax avoidance aa% aggresive tax planning. #$+a,a$!a' !##'%a' statutory general anti avoidance rule + Ka'a+a ,#*%a $a',a!, tax avoidance a'a +a&a +*aa/!a' a&a*/a $a',a!, #$,#*% abusive.A$'a a&a*/a +a"&a! ,%*,a', #!'", a' +"*%/!a' +a$ $a',a!, #$,#*% :a/a%&%' ,#/a$a, +#'a' #!, &#$a%$a' a!a' #a& +a! ,#/a$a, +#'a' a&a a' "#'a+ "a!,%+ ,#"a'a aa% %%a' +a$ &#$a%$a' #$,#*%.
Pa+a %"%"'a !##'%a' a' &#''+a$a' &aa! +*a "#'a+ +%a a% !##'%a' %"%" a' &#''+a$a' &aa! +a' !##'%a' !%,%, a' &#''+a$a' &aa!. D I'+'#,a !##'%a' %"%" a' &#''+a$a' &aa! +a! +a%$ ,a"a ,#!a/. S#+a'!a' !##'%a' !%,%, a' &#''+a$a' &aa! +a%$ +a/a" Pa,a/ 1> UU PP 'a"%' +a! +a%$ ,#a$a !#a ,#&#$
a' +#$a&!a' + *#*#$a&a '#a$a. M,a/'a +a/a" !##'%a' &aa! I'+'#,a +a! a+a &#"*aa,a' &#$*a'+'a a'a$a "+a/ +a' %a' (D=R) %'%! "#'#a &#"*#*a'a' *aa *%'a a' +a! :aa$ +a' *#/%" a+a &$,#+%$ $' 1dvance Pricing 1greement (APA) %'%! "#"#a!a' &$a!#! transfer pricing. O/# !a$#'a % %'%! "#'#a +a' "#/a:a' &$a!! &#''+a$a' &aa! &#"*%a !#*a!a' &#$/% "#"&#$"*a'!a' %'%! "#'%,%' +a' "#"&#$!#'a/!a' ,%a% statutory general anti avoidance rule + U'+a'-%'+a' &#$&aa!a' + I'+'#,a +#'a' "#'a"*/ &#/aa$a' +a$ '#a$a /a' a' #/a "#'#$a&!a' !##'%a' #$,#*% +a/a" &#$a%$a' "#$#!a.
7onoh kasus Ta. Plannin/,
S#$a' &#'%,aa '' "#"*%a %,aa P#'a/#'a' I!a' 'a"%' +a "a, $a% "#'#'a *#'%! %,aa "a'a a' &a/' *a! ,#*a!'a +a %'a!a' a&a!a *#$%&a U,aa O$a' P$*a+ aa% a+a' U,aa (PT aa% CV) @
Pe$0ahasan A, %adan &saha PT 's Perseoran/an
1,
%adan P#'a,/a' a' +!#'a!a' &aa! a+a/a P#'a,/a' N# (La*a K#'a Paa!) Ta$9 Paa!'a %'a/ 25B Analisa: %adan !PT", P#'a,/a' R& 1.000.000.00000 PP (25B) R& 250.000.00000 La*a S/ Paa! R& 50.000.00000
8!a 50B +*a!a' !#&a+a &#"#a' ,aa" (&#$,#$a'a') "a!a #$%a' PPh Ps,)3 ,#*#,a$ ; 15B < 50B < R& 50.000.00000 R2 89,)8*,***** -
Ta/ #*a' Paa! #'%! a+a' (PT); PP a+a' R& 250.000.00000 PP P,. 23 D#+#' R& 56.250.00000 8%"/a #*a' PP R2 3*9,)8*,***** Ra, 306.250.000 100B 3*93; 1.000.000.000
-
), Perseoran/an P#'a,/a' a' +!#'a!a' &aa! a+a/a P#'a,/a' K#'a Paa! (P#'a,/a' N#
+!%$a' PTKP) #,a$'a PTKP *,a "#'a&a R& 32.400.000 (K73 a%' 2014) Ta$9 Paa!'a &$$#,9 5B 15B 25B +a' 30B
Analisa: &saha Perseoran/an
P#'a,/a' N#
R& 1.000.000.00000
PTKP (K73)
R&
32.400.00000
P#'a,/a' K#'a Paa!
R2
<9=,9**,*****
PPh :
5B R&
50.000.00000
R&
2.500.00000
15B R& 200.000.00000
R&
20.000.00000
25B R& 250.000.00000
R&
62.500.00000
30B R& 46.600.00000
R& 140.2>0.00000
Ta/ PP T#$%a'
R2 )38,)>*,*****
Pen/hasilan Seelah Pa-ak:
R& 1.000.000.00000 - R& 235.2>0.00000 R2 =9+,=)*,***** -
Ra, 235.2>0.000 100B )383; 1.000.000.000
Jadi Per0andin/an Toal %e0an Pa-ak %enuk PT dan Perseoran/an :
PP a+a'
3065B
PP P#$,#$a'a'
2353B
P#'#"aa'
15B
%, %adan &saha PT 's 74
A'a/,, &#$*#+aa' &#$a%$a' &#$&aa!a' a' "#'+a,a$; •
S#&#$ +!#a% &#"*aa' /a*a aa% !#%'%'a' +a$ PT !#&a+a a'a7&#'%$%, a' *#$,a%, $a' &$*a+ +,a"a!a' aa% +a'a& ,#*aa +#+#' (P,.4 aa 1
•
%$%9 . UU PP) "#$%&a!a' *#! PP. S#*a/!'a *aa' !#%'%'a' a' +#$"a a'a7&#'%$%, %'%! CV +,#*% &$# a' *%!a' "#$%&a!a' *#! &aa! P,.4 aa 3 %$%9 I UU PP.
1, -
PT P#'a,/a' Ea D$#!%$ La*a K#'a Paa! PP (25B) La*a S/ Paa!
R& 1.000.000.00000 R& 150.000.00000 R& >50.000.00000 R2 )1),8**,***** R& 63.500.00000
8!a 50B +*a!a' !#&a+a &#"#a' ,aa" (&#$,#$a'a') "a!a #$%a' PP P,.23 ,#*#,a$ 15B < 50B < R& 63.500.00000 R2 +=,>1),8****
-
PP 21 aa, Ea D$#!%$; Ea D$#!%$ P#'%$a'a' (8PTKP) P#'a,/a' K#'a Paa! PP (5B15B)
-
Ta/ #*a' Paa! #'%! PT; PP a+a' R& 212.500.00000 PP P,. 23 D#+#' R& 4.>12.50000 PP P,. 21 R& 11.40.00000 R2 )=),*8),8**** 8%"/a #*a' PP
Ra, 22.052.50000
R& 150.000.00000 R& 3>.400.00000 R& 111.600.00000 R2 11,=+*,*****
100B )=)1;
1.000.000.00000
), -
74 P#'a,/a' Ea D$#!%$ La*a K#'a Paa! PP (25B) La*a S/ Paa!
R& 1.000.000.00000 R& 000 R& 1.000.000.00000 R& 250.000.00000 R& 50.000.00000
La*a S##/a Paa! ' +*a !#&a+a &#'%$%, CV.AC "a!a *aa' "a,'‐"a,' &#'%$%, *%!a' /a *#! &aa! ,#'a *#*a' &aa! a'a 25B. Da"*a &#'a,/a' a' +#$"a /# a'a &#'%$%, + +a/a" CV +a! #$%a' &aa!.
Jadi Per0andin/an Toal %e0an Pa-ak 0enuk PT dan 74 :
PP a+a' PT
221B
PP a+a' CV
2500B
P#'#"aa'
))1;
Dafar Pusaka
8' H%aa/ Da$%,,a/a" Da'' S#&$a+ (2006). 2apita /elekta Perpajakan. Sa/#"*a ="&a S%a'+ =$/. 2011. P#$#'a'aa' Paa!. 8a!a$a ; Sa/#"*a ="&a. &;77:::.$a<.$7$a<7@"+9$%"G&a#,:G+&!2>333
