BAB IPENDAHULUAN

A. Latar Belakang

Indonesia telah menjalin hubungan bilateral dengan China terutama dalam bidang ekonomi, hal itu dilihat dari beberapa badan dimana Indonesia bergabung dalam bidang ekonomi dan charity atau funds. Hal ini sangat positif mengingat potensi devisa yang bisa didapatkan melalui hubungan kerjasama yang terjalin. Saat ini mulai banyak para investor di negara China yang berpotensi untuk menanamkan modal di Indonesia. Pemerintah gencar membuka keran investasi asing demi mencapai pertumbuhan 7,7% pada 2014 nanti. Salah satu buktinya, pemerintah mengajak China semakin meningkatkan investasinya di Indonesia.

Tax treaty adalah perjanjian perpajakan antara dua negara yang dibuat dalam rangka meminimalisir pemajakan berganda dan berbagai usaha penghindaran pajak. Perjanjian ini digunakan oleh penduduk dua negara untuk menentukan aspek perpajakan yang timbul dari suatu transaksi di antara mereka. Penentuan aspek perpajakan tersebut dilakukan berdasarkan klausul-klausul yang terdapat dalam tax treaty yang bersangkutan sesuai jenis transaksi yang sedang dihadapi.Di dunia ini, ada dua model treaty yang sering dijadikan acuan dalam menyusun suatu treaty yaitu model OECD dan model UN.

UN Model adalah Model Tax Treaty dari United Nation (PBB) yang didesain sebagai Model Tax Treaty antara negara-negara anggota UN (PBB) yaitu antara negara-negara berkembang dan antara negara berkembang dengan negara maju. OECD Model adalah Model Tax Treaty dari Organisation for Economic Co-Operation & Development atau Organisasi Kerjasama Ekonomi & Pembangunan yang didesain sebagai Model Tax Treaty antara negara-negara anggotanya (pada umumnya adalah negara-negara maju) dengan negara-negara lainnya.Indonesia adalah negara anggota UN atau PBB, sedangkan dalam OECD status Indonesia adalah "Negara dengan Peningkatan Keterlibatan".Tax Treaty antara Indonesia dengan negara lain dapat didesain sesuai UN Model atau OECD Model, tergantung pembicaraan bilateral antara kedua pemerintah (negara).

Memahami treaty yang berlaku antara suatu negara dengan negara lainnya, bisa dimulai dengan memahami prinsip-prinsip dasar tersebut. Dalam kenyataannya, memahami suatu tax treaty tidaklah semudah membalikkan telapak tangan. Bahasa yang digunakan, jumlah klausul yang cukup banyak, pemahaman seseorang tentang dasar-dasar perpajakan dan berbagai sebab lainnya merupakan hal yang dapat mempengaruhi kesulitan tersebut. Dengan memahami prinsip-prinsip dasar dan prinsip umum yang berlaku dalam suatu treaty, seseorang akan menjadi lebih mudah memahami suatu treaty yang secara spesifik berlaku untuk negara tertentu.

B. Cakupan Tax Treaty

1. Personal Scope

Pasal dan ayat ini mengatur tentang kepada siapa sajakah ketentuan dalam treaty yang bersangkutan bisa diterapkan. Di sini diatur ketentuan tentang siapa saja yang

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merupakan orang pribadi, badan usaha dan entitas lainnya yang berdasarkan treaty tersebut dianggap sebagai penduduk dari salah satu negara yang terikat perjanjian termasuk di dalamnya orang pribadi, badan atau entitas lainnya yang dianggap sebagai penduduk dengan status kependudukan ganda (double residence).

2. Taxes Covered

Di sini diatur tentang jenis-jenis pajak yang perlakuannya menggunakan ketentuan dalam tax treaty yang bersangkutan. Jenis pajak yang diatur di sini akan mengikuti ketentuan sesuai tax treaty dan mengabaikan ketentuan internal yang berlaku di masing-masing negara. Dalam beberapa hal, ketentuan suatu tax treaty memiliki kekuatan yang berada di atas sistem perundang-undangan yang berlaku secara internal di dalam suatu negara.

3. Residence

Di sini diatur tentang dua hal yaitu definisi penduduk (berkaitan dengan personal scope) serta tie breaker rule yaitu ketentuan yang menentukan tidak berlakunya status residence atas suatu pihak dengan karakteristik tertentu.

4. Permanent Establishment

Klausul ini mengatur tentang seberapa jauh jangkauan suatu negara dalam mengenakan pajak atas penghasilan yang bersumber dari negara tersebut.Cerminan dari batas atau aturan tersebut adalah ketentuan tentan permanent establishment atau bentuk usaha tetap (BUT).

5. Entry Into Force

Klausul ini menjelaskan tentang saat berlakunya sebuah tax treaty. Saat berlakunya tax treaty sangat tergantung dari selesainya tahap-tahap pembentukannya.

6. Termination

Klausul ini menjelaskan tentang saat berakhirnya sebuah tax treaty. Tax treaty dapat berakhir setelah periode tertentu yang telah disepakati oleh kedua negara. Salah satu negara dapat mengakhiri sebuah tax treaty dengan cara mengadakan pemberitahuan terlebih dahulu yang harus dilakukan dalam jangka waktu tertentu sesuai dengan yang telah disepakati.

Minimalisasi Pemajakan Berganda

7. Income from Immovable Property

Klausul ini mengatur tentang pemajakan atas penghasilan yang berasal dari harta tak bergerak termasuk penghasilan yang bersumber dari pertanian atau sektor perhutanan. Di dalamnya diatur bahwa negara tempat harta tak bergerak tersebut terletak juga dapat mengenakan pajak atas penghasilan dari harta tersebut.

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8. Business Profits

Klausul ini merupakan perluasan dari klausul permanent establishment yang mengatur tentang pengenaan pajak atas laba usaha milik penduduk suatu negara yang bersumber dari negara treaty partner (negara pasangan dalam tax treaty). Penentuan dapat atau tidaknya negara treaty partner mengenakan pajak, sangat tergantung pada ada atau tidaknya BUT di suatu negara

9. Shipping, Inland Waterways Transport and Air Transport

Klausul ini menjelaskan tentang pemajakan atas penghasilan yang diterima oleh perusahaan pelayaran (termasuk pengangkutan di sungai dan danau) dan perusahaan penerbangan yang beroperasi di jalur internasional. Perusahaan yang bergerak di bidang ini bisa memperoleh penghasilan dari beberapa negara. Jika setiap negara mengenakan pajak atas laba yang diterimanya maka perusahaan pelayaran atau penerbangan tersebut tentunya akan menanggung beban pajak yang terlalu besar.

10. Dividends

Dividen merupakan penghasilan yang diterima oleh pemegang saham dari suatu perusahaan. Tak sedikit negara yang mengenakan pajak atas penghasilan berupa dividen ini. Indonesia pun mengenakan pajak atas dividen baik yang diterima oleh Wajib Pajak dalam negeri maupun Wajib Pajak luar negeri.

11. Interest

Klausul ini mengatur tentang pemajakan atas penghasilan bunga yang diterima dari negara treaty partner. Selain memberikan definisi tentang bunga, klausul ini juga mengatur bahwa negara tempat bunga berasal (treaty partner) juga dapat mengenakan pajak atas bunga tersebut. Tak berbeda dari artikel dividen, artikel bunga pun mengatur tentang tarif maksimal pemotongan pajak untuk negara tempat dividen berasal.

12. Royalties

Klausul ini mengatur tentang pemajakan atas penghasilan royalti yang diterima dari negara treaty partner. Tak berbeda dari artikel dividen dan bunga, artikel royalti ini juga memberikan definisi royalti di samping mengatur bahwa negara tempat royalti berasal dapat mengenakan pajak sesuai dengan tarif maksimal yang disepakati.

13. Capital Gains

Artikel ini mengatur tentang penghasilan berupa keuntungan pemindahtanganan harta. Ketentuan dalam tax treaty pada umumnya mengatur bahwa negara tempat harta tersebut terletak sebelum dipindahkan juga berhak untuk mengenakan pajak. Termasuk dalam pengertian harta dalam artikel ini adalah harta berupa perumahan dalam suatu kawasan real estate.

14. Independent Personal Services

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Klausul ini mengatur tentang pemajakan atas penghasilan yang diterima orang pribadi yang bersumber dari negara treaty partner sebagai imbalan dari jasa-jasa profesional yang diberikannya di negara tersebut.

15. Dependent Personal Services

Klausul ini mengatur tentang pemajakan atas penghasilan yang diterima oleh orang pribadi sehubungan dengan pemberian jasa yang dilakukannya di negara lain dalam suatu hubungan kerja.

16. Directors’ Fees

Klausul ini mengatur tentang pemajakan atas penghasilan yang diterima oleh direktur yang bekerja pada perusahaan yang berada di negara lain (merupakan penduduk di negara tersebut).

17. Artistes and Sportsmen

Klausul ini mengatur tentang pemajakan atas penghasilan yang diterima oleh artis (entertainer) dan olahragawan (sportsmen) dari negara lain. Prinsip pemajakan yang diatur dalam artikel ini adalah negara tempat penghasilan tersebut bersumber dapat mengenakan pajak atas penghasilan yang diterima oleh artis atau atlit.

18. Pensions

Klausul ini mengatur tentang penghasilan yang diterima oleh pensiunan swasta. Pada umumnya, penghasilan berupa pensiun dikenai pajak di negara tempat di mana pekerjaan itu dahulunya dilakukan. Namun sebagian besar tax treaty mengatur bahwa penghasilan tersebut dikenai pajak di negara di mana yang bersangkutan menjadi penduduk pada saat pensiun.

19. Government Service

Klausul ini mengatur tentang perlakuan perpajakan atas penghasilan yang diterima oleh para pegawai negeri. Pada prinsipnya, hak pemajakan atas penghasilan yang diterima oleh para pegawai negeri diberikan kepada negara di mana ia bekerja. Hal yang sama juga berlaku atas penghasilan yang diterima oleh pensiunan pegawai negeri.

Pencegahan Penghindaran Pajak

20. Associated Enterprises

Klausul ini mengatur tentang perlakuan perpajakan atas pihak-pihak yang memiliki hubungan istimewa. Apabila terjadi transaksi antara pihak-pihak di kedua negara yang memiliki hubungan istimewa, akan ada kecenderungan di mana harga transaksi yang disepakati bukan merupakan harga yang wajar

21. Exchange of Information

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Klausul ini mengatur tentang pertukaran informasi antar otoritas pajak di kedua negara yang terikat dalam suatu tax treaty. Dengan adanya pertukaran informasi, dapat dikatakan bahwa klausul ini merupakan salah satu senjata dalam menanggulangi praktek-praktek penyelundupan atau penggelapan pajak.

Ketentuan Lain-Lain

22. Non Discrimination

Klausul ini mengatur tentang persamaan perlakuan perpajakan yang diberikan oeh suatu negara kepada warga negara dan kepada bukan warga negara. Suatu negara yang terikat tax treaty memiliki kewajiban untuk memberikan perlakuan perpajakan yang sama untuk warga negaranya dan untuk mereka yang bukan warga negaranya.

23. Mutual Agreement Procedure

Klausul ini mengatur tentang prosedur yang digunakan oleh kedua negara untuk berkomunikasi dalam menyelesaikan berbagai perbedaan pandangan antara pembayar pajak dengan otoritas pajak mengenai kasus perpajakan tertentu.

24. Member of Diplomatic Missions and Consular Posts

Klausul ini mengatur tentang perlakuan perpajakan yang diberikan kepada anggota dari suatu misi diplomatik dan konsulat. Dalam kesepakatan internasional, setiap penghasilan yang diterima oleh anggota suatu korps diplomatik atau konsulat, ditetapkan hanya dikenai pajak di negara di mana mereka berasal.

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AGREEMENT BETWEENTHE GOVERNMENT OF THE REPUBLIC OF INDONESIA

ANDTHE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA

FORTHE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL

EVASION WITH RESPECT TO TAXES ON INCOME

Article 1PERSONAL SCOPE

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

Analisis : Baik UN maupun OECD model, tidak ada perbedaan, sedangkan Treaty ini mengganti istilah convention dengan agreement. Istilah agreement digunakan karena sesuai pengertian bahwa P3B bukanlah perjanjian namun persetujuan. Kata persetujuan lebih mengikat dan dilandasi oleh kesepakatan kedua belah pihak dan memiliki kedudukan yang setara dan tidak memberatkan kedua belah pihak.

Article 2TAXES COVERED

1. Agreement shall apply to taxes on income imposed on behalf, of a Contracting State or of its local authorities, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gain, from the alienation of movable or immovable property.

3. The existing taxes to which the Agreement shall apply are :

a. in Indonesia :the income tax imposed tinder the income tax law of 1984 (Undang-Undang Pajak Penghasilan 1984, Law Number 7 of 1983 as amended);(hereinafter referred to as "Indonesian tax");

b. in the People's Republic of China :

i. the individual income tax,

ii. the income tax for enterprises with foreign investment and foreign enterprises;

iii. the local income tax;(hereinafter referred to as "Chinese tax").

4. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place

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of, the existing taxes referred to in paragraph 3. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.

Analisis : Tidak ada perbedaan antara UN, OECD maupun Treaty

Article 3GENERAL DEFINITIONS

1. For the purposes of this Agreement, unless the context otherwise requires : a. i. the term "Indonesia" comprises the territory of the Republic

of Indonesia as defined in its laws and the adjacent areas over which the Republic of Indonesia has sovereignty, sovereign rights or jurisdiction in accordance with international law;

ii. the term "China" comprises the territory of the People's Republic of China as defined in its laws and the adjacent areas over which the Peoples Republic of China has sovereignty, sovereign rights or jurisdiction in accordance with international law;

b. the terms "a Contracting State" and "the other Contracting State" mean Indonesia or China as the context requires;

c. the term "tax" means Indonesian tax or Chinese tax, as the context requires;d. the term "person" includes an individual, a company and any other body of

persons;e. the term "company" means any body corporate or any entity which is treated

as a body corporate for the tax purposes;f. the terms "enterprise of a Contracting State" and "enterprise of the other

Contracting State" mean, respectively, an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;

g. the term "international traffic" means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;

h. the term "nationals" means :iii. any individuals possessing the nationality of a Contracting

State,

iv. any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;

i. the term "competent authority" means :v. in Indonesia :

the Minister of Finance or his authorized representatives;

vi. in China :the State Administration of Taxation or its authorized representatives.

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2. As regards the application of this Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State concerning the taxes to which this Agreement applies.

Analisis : Baik UN, OECD maupun Treaty, pada pasal ini tidak ada perbedaan yang material. Hanya saja dalam OECD Model, ditambahkan istilah “enterprises” dan istilah “business”, sedangkan dalam Treaty ini tidak terdapat istilah “enterprises” dan “business”.

Article 4RESIDENT

1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of management, place of head office or any other criterion of a similar nature.

2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:

a. he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);

b. if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;

c. if he has an habitual abode in both States or in neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the States shall settle the question by mutual agreement.

Analisis : Treaty ini tidak menggunakan Pasal 4 ayat 2 huruf d UN Model maupun OECD Model : “if he is a national of both states or of neither of them, the competent authorities of the contracting states shall the question by mutual agreement.” Dalam OECD model ditambah place of incorporation di pasal 4 ayat (1) tetapi agreement ini tidak menambahkan place of incorporation sehingga pasal 4 ayat (1) dalam agreement ini mengikuti UN Model. Selain hal tersebut, untuk Pasal 4 dan ayat lainnya antara agreement ini, model UN dan OECD tidak ada perubahan.

Article 5PERMANENT ESTABLISHMENT

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1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

2. The term "permanent establishment" includes especially :

a. a place of management,

b. a branch;

c. an office;

d. a factory;

e. a workshop;

f. a warehouse in relation to a person providing storage facilities for others;

g. premises used as sales outlet,

h. a farm or plantation;

i. a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.

3. The term "permanent establishment" likewise encompasses :

a. a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue in a Contracting State for a period of more than six months;

b. the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than six months within any twelve-month period;

c. [a] drilling rig or working ship used for exploration or exploitation of natural resources which exists or continues for more than six months.

4. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include:

a. the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise;

b. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;

c. the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;

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d. the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;

e. the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information;

f. the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of preparatory or auxiliary character;

g. the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

5. Notwithstanding the provisions of paragraphs 1 and 2, where a person -- other than an agent of an independent status to whom paragraph 7 applies -- is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person:

a. has and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph;

b. has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.

6. An insurance enterprise of a Contracting State shall, except with regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in that other State or insures risks situated therein through an employee or through a representative who is not an agent of an independent status within the meaning of paragraph 7.

7. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.

8. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries can business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.

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Analisis : Dalam Pasal 5 ayat 2, Model Indonesia menambahkan bahwa BUT termasuk “a warehouse in relation to a person providing storage facilities for others, premises used as sales outlet, a farm or plantation” gudang barang-barang, gerai penjualan dan sebuah pertanian atau perkebunan.

Dalam Pasal 5 ayat 3 Tax Treaty, OECD hanya menjelaskan bahwa sebuah bangunan, konstruksi, atau proyek instalasi dianggap BUT kalau kegiatannya berlangsung selama lebih dari 12 bulan, sedangkan UN Model 6 bulan. Indonesia Model sendiri juga 6 bulan serta menambahkan “[a] drilling rig or working ship used for exploration or exploitation of natural resources which exists or continues for more than six months.” pada huruf c.

Dalam Pasal 5 ayat 4 huruf e, Model Indonesia menambah “the maintenance of a fixed place of business solely for the purpose of advertising, or for the supply of information.” yaitu pengecualian BUT adalah pengurusan suatu tempat tertentu dari suatu usaha semata-mata untuk tujuan iklan atau penyedia informasi.

Dalam Pasal 5 ayat 6 Indonesia mengatur tentang perusahaan asuransi yang melakukan usaha di suatu negara lain sesuai UN Model sedangkan OECD Model tidak mengaturnya. “Suatu perusahaan asuransi dari salah satu Negara Pihak pada Persetujuan, kecuali yang menyangkut reasuransi, akan dianggap mempunyai bentuk usaha tetap di Negara Pihak lainnya pada Persetujuan jika perusahaan tersebut memungut premi di wilayah Negara lainnya itu, atau menanggung resiko yang terjadi disana melalui seseorang pegawai atau perwakilan yang bukan merupakan agen yang bertindak bebas sesuai dengan pengertian ayat 7.”

Dalam Pasal 5 ayat 7 model Indonesia mengikuti model UN yaitu dengan menambahkan jika kegiatan agen seluruhnya atau hampir seluruhnya dilakukan atas nama perusahaan itu, ia dianggap sebagai BUT, karena bukan dianggap sebagai agen yang berdiri sendiri, sedangkan model OECD tidak mengatur adanya agen yang semata-mata menjalankan atas nama perusahaannya saja atau tidak, yang penting jika usahanya semata-mata sebagai agen maka tidak dianggap sebagai BUT.

Article 6INCOME FROM IMMOVABLE PROPERTY

1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property.

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3. The provisions of paragraph l shall also apply to income derived from the direct use, letting, or use in any other form of immovable property.

4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

Analisis : Dalam pasal 6 ayat 4 agreement ini mengikuti model UN yaitu dengan menambahkan kalimat “and to income from immovable property used for the performance of independent personal services.” yaitu “untuk dikenakan pajak atas harta tidak bergerak juga terhadap penghasilan dari harta tak gerak yang digunakan untuk pelaksanaan jasa-jasa profesi (pekerjaan bebas).”

Article 7BUSINESS PROFITS

1. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other Contracting State but only so much of them as is directly or indirectly attributable to that permanent establishment. The provisions of this paragraph shall, however, not apply if the enterprise proves that the above activities are not undertaken by the permanent establishment or have no relation with the permanent establishment.

2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.

3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.

4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary. The method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.

5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.

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6. For the purposes of paragraphs 1 to 5, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.

7. Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.

Analisis : Pasal 7 ayat 1, Agreement ini mengikuti UN model yaitu laba BUT langsung maupun tidak langsung. Tidak langsung disini yaitu termasuk jika perusahaan induk melakukan Penjualan barang- barang atau barang dagangan di negara lainnya yang jenisnya sama atau serupa, atau Kegiatan usaha lainnya yang dilakukan di negara lain yang jenisnya sama atau serupa seperti yang dilakukan Bentuk Usaha Tetap di negara sumber.

Pasal 7 ayat 5, Agreement ini mengikuti Model OECD, karena ditambah “tidak dianggap ada laba BUT, jika hanya karena pembelian barang atau barang dagangankepada perusahaan induk.“

Agreement ini tidak menggunakan pasal 7 ayat 4 dalam UN Model maupun OECD Model, Indonesia tidak menggunakan rumus atas suatu pembagian laba BUT, namun menggunakan perbandingan omzet untuk menentukan biaya yang wajar, bagi BUT di dalam negeri dengan neraca konsolidasi.

Article 8SHIPPING AND AIR TRANSPORT

1. Profits from sources within a Contracting State derived by an enterprise of the other Contracting State from the operation of ships in international traffic may be taxed in the first-mentioned State, but the tax imposed shall be reduced by an amount equal to 50 per cent thereof.

2. Profits from the operation of aircraft in international traffic shall be taxable only in the Contracting State of which the enterprise operating the aircraft is a resident.

3. The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.

Analisis : Pasal 8 ayat 1 Agreement ini tidak mengikuti UN Model maupun OECD Model, Indonesia memang menerapkan pemajakan di negara sumber tetapi pajak yang dikenakan akan dikurangi dengan jumlah yang sepadan dengan 50% dari padanya.

Agreement Indonesia ini tidak menggunakan Pasal 8 ayat 2 dan ayat 3 di Model UN dan OECD.

Pasal 8 ayat 2 mengatur bahwa Laba yang berasal dari pengoperasian pesawat udara dalam jalur lalu lintas internasional, hanya akan dikenakan pajak di negara pihak pada persetujuan dimana perusahaan yang mengoperasikan pesawat tersebut berkedudukan.

Treaty ini tidak menggunakan alternatif B UN Model.

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Article 9ASSOCIATED ENTERPRISES

1. Where : a. an enterprise of a Contracting State participates directly or indirectly in the

management, control or capital of an enterprise of the other Contracting State, or

b. the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.

2. Where a Contracting State includes in the profits of an enterprise of that Contracting State -- and taxes accordingly -- profits on which an enterprise of the other Contracting State has been charged to tax in that other Contracting State, and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of the Agreement and the competent authorities of the Contracting States shall, if necessary, consult each other.

3. A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph 2 after the expiry of the time limits provided in its tax laws.

Analisis : Treaty ini tidak mengikuti Pasal 9 ayat 3 UN Model(OECD Model tidak terdapat ). Dalam Pasal 9 ayat 3 Treaty ini menyatakan bahwa “suatu negara yang terikat persetujuan Suatu Negara Pihak pada Persetujuan tidak akan mengubah laba suatu perusahaan sebagaimana dimaksud dalam ayat 2 setelah jangka waktu yang ditetapkan dalam ketentuan perpajakan Negara tersebut.”

Article 10DIVIDENDS

1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other Contracting State.

2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that Contracting State, but if the recipient is the beneficial owner of the dividends the

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tax so charged shall not exceed 10 per cent of the gross amount of the dividends. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

3. The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.

4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

5. Notwithstanding any other provisions of this Agreement where a company which is a resident of a Contracting State has a permanent establishment in the other Contracting State, the profits of the permanent establishment may be subjected to an additional tax in that other State in accordance with its law, but the additional tax so charged shall not exceed 10 per cent of the amount of such profits after deducting therefrom income tax imposed thereon in that other State.

6. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other Contracting State, nor subject the company's undistributed profits to a tax on the company's undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Contracting State.

Analisis : Dalam Pasal 10 ayat 2 Treaty ini, menambahkan bahwa apabila penerima dividen adalah pemilik saham yang menikmati dividen itu, maka pajak yang dikenakan tidak akan melebihi 10 persen dari jumlah bruto dividen. Ketentuan-ketentuan ayat ini tidak akan mempengaruhi pengenaan pajak atas laba perseroan dari mana dividen tersebut dibayarkan.

Pasal 10 ayat 5, Model Indonesia menambahkan bahwa Laba BUT akan dikenakan pajak tambahan menurut hukum Undang-undang perpajakan Indonesia, dan pajak tersebut tidak melebihi 10 persen dari jumlah laba setelah dikurangi Pajak Penghasilan.

Model Indonesia tidak menerapkan Pasal 10 ayat 5 dalam UN Model maupun OECD.

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Model Indonesia, menambahkan Pasal 10 ayat 6.

Article 11INTEREST

1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.

2. The rate of tax imposed by one of [the] Contracting States on interest derived from sources within that Contracting State and beneficially owned by [a] resident of the other Contracting State shall not exceed 10 per cent of the gross amount of the interest.

3. Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and derived by the other Contracting State, a political subdivision or a local authority thereof, the Central Bank or any financial institution controlled by that Government, the capital of which is wholly owned by the Government of the other Contracting State, as may be agreed upon from time to time between the competent authorities of the Contracting States, shall be exempt from tax in the first-mentioned State.

4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income assimilated to income from money lent under the taxation law of the States in which the income arises, including interest on deferred payment sales. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.

5. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

6. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the

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absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

Analisis : Pasal 11 ayat 2 Agreement ini mengikuti OECD Model dimana dengan jelas menegaskan bahwa pemajakan bunga tidak boleh melebihi 10% dari jumlah bruto.

Model Indonesia, menambahkan Pasal 11 ayat 3, yang menyatakan bahwa bunga yang diterima oleh pemerintah, negara bagian atau pemerintah daerah, akan dibebaskan pengenaan pajaknya.

Pasal 11 ayat 5 Agreement ini mengikuti pasal 11 ayat 4 OECD Model.

Article 12ROYALTIES

1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.

2. The rate of tax imposed by one of Contracting States on royalties derived from sources within that Contracting State and beneficially owned by [a] resident of the other Contracting State shall not exceed 10 per cent of the gross amount of the royalties.

3. The term "royalties" as used in this Article means payments, whether periodical or not, and in whatever form or name or nomenclature to the extent to which they are made as consideration for:

a. the use of, or the right to use, any copyright, patent, design or model, plan, secret formula or process, trademark or other like property or right; or

b. the use of, or the right to use, any industrial, commercial or scientific equipment; or

c. the supply of scientific, technical, industrial or commercial knowledge or information; or

d. the supply of any assistance that is ancillary and subsidiary or enjoyment of, any such property or right as is mentioned in subparagraph (a), any such equipment as is mentioned in sub-paragraph (b) or any such knowledge or information as is mentioned in subparagraph (c); or

e. the use of, or the right to use :

i. motion picture films; or

ii. films or video for use in connection with television, or

iii. tapes for use in connection with radio broadcasting, or

f. total or partial forbearance in respect of the use or supply of any property or right referred to in this paragraph.

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4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.

5. Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority thereof or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.

6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payment shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.

Analisis : Pasal 12 ayat 2 Agreemen ini mengikuti UN Model dimana mengatur tentang tarif royalti berdasarkan kesepakatan kedua negara dalam persetujuan (dimana dalam persetujuan ini yaitu tidak akan melebihi 10 persen dari jumlah bruto royalti, sedangkan dalam OECD tidak dijelaskan lebih lanjut tarif persentase atas royalti tersebut.

Pasal 12 ayat 3 di Agreement ini istilah " royalti" lebih diperjelas dibandingkan UN dan OECD Model.

Dalam Pasal 12 ayat 4, Agreement ini mengikuti UN Model dimana menjelaskan bahwa ketentuan-ketentuan dalam ayat 1 dan 2 tidak akan berlaku jika pihak yang menikmati royalti tersebut, yang merupakan penduduk suatu Negara Pihak pada Persetujuan, menjalankan usaha di Negara Pihak lainnya pada Persetujuan di mana royalti tersebut timbul melalui suatu bentuk usaha tetap yang berada di sana, atau melakukan pekerjaan bebas di Negara Pihak lainnya tersebut melalui suatu tempat usaha tetap yang berada di sana, dan hak atau harta yang menghasilkan royalti tersebut mempunyai hubungan efektif dengan bentuk usaha tetap atau tempat usaha tetap. Dalam hal demikian, tergantung pada masalahnya, ketentuan-ketentuan dalam Pasal 7 atau Pasal 14 akan berlaku.

Analisis : Pasal 12 ayat 5 Agreement ini mengikuti UN Model dimana dijelaskan tentang Royalti dapat dianggap berasal dari negara sumber apabila orang atau badan yang membayarkan royalti, tanpa memandang apakah ia penduduk suatu

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Negara Pihak pada persetujuan atau bukan, memiliki bentuk usaha tetap atau tempat tertentu di suatu Negara Pihak pada persetujuan dimana kewajiban membayar itu timbul, dan pembayaran tersebut menjadi beban bentuk usaha tetap atau tempat tertentu tersebut, maka royalti itu dianggap berasal dari negara dimana bentuk usaha tetap atau tempat tertentu itu berada. Namun di dalam Model OECD tidak dijelaskan hal demikian.

Article 13CAPITAL GAINS

1. Gains 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 that other State.

2. Gains 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 State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State.

3. Gains derived by a resident of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State.

4. Gains from the alienation of shares of the capital stock of a company the property of which consists directly or indirectly principally of immovable property situated in a Contracting State may be taxed in that Contracting State.

5. Gains from the alienation of any property other than that referred to in the preceding paragraphs shall be taxable only in the Contracting State of which the alienator is a resident.

Analisis : Pasal 13 ayat 2 Agreement ini mengikuti Model UN yang menjelaskan tentang tempat usaha tetap untuk pekerjaan bebas jika melakukan pengalihan harta, keuntungannya dikenakan di suatu tempat tetap tersebut, karena termasuk definisi BUT.

Model Indonesia tidak menerapkan Pasal 13 ayat 4 dan 5 dalam UN Model.

Article 14INDEPENDENT PERSONAL SERVICES

1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State except in one of the following circumstances, when such income may also be taxed in the other Contracting State:

a. 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

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of the income as is attributable to that fixed base may be taxed in that other Contracting State; or

b. if he is present in that other Contracting State for a period or periods exceeding in the aggregate 183 days within any twelve month period; in that case, only so much of the income as is derived from his activities performed in that other Contracting State during the aforesaid period or periods may be taxed in that other Contracting State.

2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, engineers, lawyers, dentists, architects and accountants.

Analisis : Untuk Model Indonesia Pasal 14 menerapkan UN Model pasal 14 ayat 1. Pasal 14 OECD dihapus.

Article 15DEPENDENT PERSONAL SERVICES

1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, 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 Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contracting State.

2. 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:

a. the recipient is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days within any twelve month period; and

b. the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting State; and

c. the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other Contracting State.

3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State shall be taxable only in that State.

Analisis : Dalam Pasal 15 ayat 3, Indonesia model tidak mengatur penghasilan pekerja di atas perahu dalam pengangkutan sungai, yang dapat dikenakan pajak di negara yang terlibat dalam persetujuan dimana pimpinan perusahaan berada.

Article 16DIRECTORS' FEES

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Directors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or any other similar organ of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.

Analisis : Dalam Agreement ini tidak mengatur tentang “penghasilan lain-lain yang kedudukannya sebagai manajer dapat dikenakan pajak di negara lain” sebagaiman terdapat pada ayat 2 UN Model. Sehingga lebih mengacu ke OECD.

Article 17ARTISTES AND ATHLETES

1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State.

2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.

3. Notwithstanding the provisions of paragraphs 1 and 2, income derived by entertainers or athletes who are residents of a Contracting State from the activities exercised in the other Contracting State under a plan of cultural exchange between the Governments of both Contracting States shall be exempt from tax in that other Contracting State.

Analisis : Istilah olah ragawan, jika Model UN adalah sportsperson, Model OECD adalah sportsman sedangkan Model Indonesia adalah athlete.

Agreement ini menambah satu ayat yaitu “Menyimpang dari ketentuan-ketentuan dalam ayat 1 dan 2, penghasilan yang diperoleh para artis atau atlet yang merupakan penduduk dari suatu Negara Pihak pada Persetujuan dari kegiatan-kegiatan di Negara Pihak lainnya pada Persetujuan yang dilakukan berdasarkan suatu rencana dari pertukaran kebudayaan antara kedua Negara Pihak pada Persetujuan akan dibebaskan dari pajak di Negara Pihak lainnya tersebut.”

Article 18PENSIONS

1. Subject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxed only in that State.

2. Notwithstanding the provisions of paragraph 1, and subject to the provisions of paragraph 2 of Article 19, pensions paid and other similar payments made under a

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public welfare scheme of the social security system or a special fund of a Contracting State, or of the Government or a local authority thereof in accordance with the law of that State shall be taxable only in that State.

Analisis : Pasal 18 ayat (2) agreement ini mengadopsi pasal 18 ayat 2 alternatif A UN Model sedangkan OECD Model tidak terdapat pasal 18 ayat 2.

Article 19GOVERNMENT SERVICE

1. a. Remuneration, other than pension, paid by the Government of a Contracting State or a local authority thereof to an individual in respect of services rendered to that Government or that authority shall be taxable only in that State.

b. However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other Contracting State and the individual is a resident of that other State who:

i. is a national of that other State; or

ii. did not become a resident of that other State solely for the purpose of rendering the sercives.

2. a. Any pension paid by, or out of funds to which contributions are made by the Government of a Contracting State or a local authority thereof to an individual in respect of services rendered to the Government or that authority shall be taxable only in that State.

b. However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other Contracting State.

3. The provisions of Articles 15, 16, 17 and 18 shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by the Government of a Contracting State or a local authority thereof.

Analisis : Agreement ini mengadopsi Pasal 19 UN maupun OECD Model (tidak ada perbedaan antara UN dan OECD Model.

Article 20TEACHERS AND RESEARCHERS

An individual who visits a Contracting State at the invitation of that State or of a university, college, school, museum or other cultural institution of that State or under an official program of cultural exchange for a period not exceeding two years solely for the purpose of teaching, giving lectures or carrying out research at such institution and who is, or was immediately before that visit, a resident of the other Contracting State shall be exempt from tax in the first-mentioned State on his remuneration for such activity.

Analisis : Berbeda dengan Model UN dan OECD, pada agreement ini diatur mengenai guru dan peneliti (pada UN dan OECD tidak diatur). Pada Pasal 20 UN dan OECD Model mengatur tentang pelajar (pada agreement ini pasal 21)

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Article 21STUDENTS AND TRAINEES

1. Payments which a student, apprentice or business trainee who is or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training, receives for the purpose of his maintenance, education or training, shall not be taxed in that first-mentioned State, provided that such payments are made to him from sources outside that State.

2. In respect of grants, scholarships and remuneration not covered by paragraph 1, a student or trainee described in paragraph 1 shall, in addition, be entitled during his or her education or training to the same exemptions, reliefs or reductions in respect of taxes available to residents of the Contracting State which he or she is visiting.

Analisis : Agreement ini menambah satu ayat yaitu ayat 2 dimana tidak diatur dalam UN maupun OECD Model.

Article 22OTHER INCOME

1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State. However, items of income arising in the other Contracting State may also be taxed in that other Contracting State.

2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal service from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.

Analisis : Ayat 2 Agreement ini mengikuti UN Model dimana diatur menyangkut pendapatan lain sehubungan pekerjaan bebas pada suatu tempat tertentu di negara lain

Ayat 3 UN Model tidak diadopsi oleh agreement ini.

Pada Pasal 22 UN Model dan OECD Model mengatur tentang Capital tetapi model Indonesia tidak mengatur pajak atas kekayaan namun mengatur pajak pendapatan, Pengalihan Tanah dan Bangunan juga dimaksudkan adalah pendapatannya yang dikenakan pajak.

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Article 23METHODS FOR ELIMINATION OF DOUBLE TAXATION

1. In Indonesia, double taxation shall be eliminated as follows :

Where a resident of Indonesia derives income from China, the amount of tax on that income payable in China in accordance with the provisions of this Agreement, may be credited against the tax levied in Indonesia imposed on that resident. The amount of credit, however, shall not exceed the amount of the tax in Indonesia on that income computed in accordance with its taxation laws and regulations.

2. In China, double taxation shall be eliminated as follows : a. Where a resident of China derives income from Indonesia the amount of

tax on that income payable in Indonesia in accordance with the provisions of this Agreement, may be credited against the Chinese tax imposed on that resident. The amount of the credit, however, shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation laws and regulations of China.

b. Where the income derived from Indonesia is a dividend paid by a company which is a resident of Indonesia to a company which is a resident of China and which owns not less than 10 per cent of the shares of the company paying the dividend, the credit shall take into account the tax paid to Indonesia by the company paying the dividend in respect of its income.

Article 24NON-DISCRIMINATION

1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances are or may be subjected. The provisions of this paragraph shall, notwithstanding the provisions of Article 1, also apply to persons who are not residents of one or both of the Contracting States.

2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favorably levied in that other Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities. The provision of this paragraph shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.

3. Except where the provisions of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible

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under the same conditions as if they had been paid to a resident of the first-mentioned State.

4. Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State are or may be subjected.

5. In this Article the term "taxation" means taxes which are the subject of this Agreement.

Analisis : Model Indonesia, tidak menerapkan Pasal 24 ayat 2 dan ayat 6 model UN maupun OECD, dan menambah ketentuan pada ayat 5, yaitu; pada pasal ini istilah perpajakan berarti pajak-pajak yang tunduk pada perjanjian ini.

Tidak ada perbedaan antara UN dan OECD Model.

Article 25MUTUAL AGREEMENT PROCEDURE

1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case to the competent authority of the Contracting State of which he is a resident or, if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national. The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.

2. The competent authority shall endeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Agreement.

3. The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. They may also consult together for the elimination of double taxation in cases not provided for in this Agreement.

4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the paragraphs 2 and 3. When it seems advisable for reaching agreement, representatives of the competent authorities of the Contracting States may meet together for an oral exchange of opinions.

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Analisis : Model Indonesia, Dalam Pasal 25 ayat 4 lebih mengacu ke OECD Model, tidak menambahkan kalimat Jika ada tambahan, Pejabat-pejabat yang berwenang dapat menetapkan prosedur-prosedur, syarat-syarat, cara-cara dan teknik-teknik untuk memfasilitasi tindakan kedua negara yang disebutkan diatas dan melaksanakan prosedur persetujuan bersama yang diatur dalam pasal ini, sebagaimana tercantum dalam UN Moodel (OECD tidak ada tambahan).

Article 26EXCHANGE OF INFORMATION

1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to this Agreement, in particular for the prevention of evasion of such taxes. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation :

a. to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;

b. to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

c. to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).

Analisis : Dalam Pasal 26 ayat 1 mengadopsi OECD Model karena tidak menambah “Para pejabat yang berwenang melalui konsultasi, dapat menetapkan syarat, metode, dan teknik yang berkaitan dengan masalah-masalah pertukaran informasi, termasuk jika dipandang, pertukaran informasi yang menyangkut penghindaran pajak.” (sebagaimana terdapat dalam UN Model).

Article 27DIPLOMATIC AGENTS AND CONSULAR OFFICERS

Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.

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Article 28ENTRY INTO FORCE

1. This Agreement shall enter into force on the later of the date on which the respective Governments may notify each other in writing that the formalities constitutionally required in their respective States have been complied with.

2. This Agreement shall have effect :

i. in respect of tax withheld at source to income derived on or after 1st of January in the year next following that in which the Agreement enters into force; and

ii. in respect of other taxes on income, for taxable years beginning on or after 1st of January in the year next following that in which the Agreement enters into force.

Analisis : Tidak mengikuti Pasal 28 OECD Model tentang Territorial Extension.

Pasal dalam agreement ini agak berbeda karena “Persetujuan ini akan mulai berlaku pada tanggal terakhir dilakukannya pemberitahuan tertulis oleh masing-masing Pemerintah bahwa syarat-syarat formal berdasarkan konstitusi masing-masing Negara telah dipenuhi.” sementara pada UN dan OECD Model “Persetujuan ini akan diratifikasi dan instrumen ini ratifikasi akan dipertukarkan di ....... secepat mungkin”

Article 29TERMINATION

This Agreement shall continue in effect indefinitely but either of the Contracting States may, on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force, give written notice of termination to the other Contracting State through the diplomatic channels. In such event this Agreement shall cease to have effect as respects income derived during the taxable years beginning on or after the first day of January in the calendar year next following that in which the notice of termination is given.

In such case, the Agreement shall cease to have effect :

a. in respect of income tax withheld at source to income derived on or after 1st of January in the year next following that in which the notice of termination is given;

b. in respect of other taxes on income, for taxable years beginning on or after 1st of January in the year next following that in which the notice of termination is given.

Analisis : Indonesia mengatur sendiri tentang berakhirnya persetujuan ini salah satu dari kedua negara dapat mengakhiri perjanjian ini melalui saluran diplomatik dengan mengirimkan surat pemberitahuan tertulis mengenai penghentian persetujuan kepada negara lainnya, pada tanggal atau sebelum tanggal 30 (tiga puluh) bulan Juni setiap tahun takwim berikutnya setelah jangka waktu 5 (lima) tahun terhitung tanggal berlakunya perjanjian

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IN WITNESS WHEREOF the undersigned, duly authorized thereto by their respective Governments, have signed this Agreement.

Done at Jakarta on the 7th day of November, 2001, in duplicate in the Chinese, Indonesian and English languages, all texts being equally authentic. In case of any divergence of interpretation, the English text shall prevail.

For the Government ofthe Republic of Indonesia

For the Government ofthe People's Republic of China

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