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Klinik Pajak

Pajak atas Royalty

Selasa 4 November 2008

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Pertanyaan :

Dengan Hormat,
Kami sangat ingin memahami proses pembayaran pajak royalty, di mana perusahaan spanyol menagih royalty pada perusahaan indonesia.


Informasi ini di perluhkan untuk memberitahu pada perusahaan spanyol untuk memenuhi persyaratan perpajakan di indonesia dengan baik dan benar.


Jika di perluhkan dengan senang hati saya bersedia berkunjung ke kantor Pajak dan bertemu pejabat berkompeten di bidangnya.

Demikian dan terima kasih


JUAN, 4 November 2008


Jawaban :

Terima kasih atas kesediaan Bapak untuk berbagi dengan kami. Menanggapi permasalahan Ibu kami sampaikan bahwa ada beberapa aspek perpajakan yang harus diperhatikan:

  1. Sesuai dengan Agreement antara Pemerintah Republik Indonesia dengan The Kingdom Of Spain article 12 mengatur:
    1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State. 
    2. However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the recipient is the beneficial owner of the royalties the tax so charged shall not exceed 10% of the gross amount of the royalties. 
      The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.
    3. he term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films, or films or tapes for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience. 
    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 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 (a) such permanent establishment or fixed base, or with (b) business activities referred to under (c) of paragraph 1 of Article 7. 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 political subdivision, a local authority 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.
         

Sesuai ketentuan diatas, maka atas pembayaran royalti dari perusahaan Indonesia kepada perusahaan Spanyol akan dikenakan Pajak Penghasilan
dengan nama PPh Pasal 26 dengan tarif paling tinggi 10% dengan syarat perusahaan Spanyol tersebut memiliki Certificate of Domicile (Surat Keterangan domisili). Pajak ini dipungut oleh perusahaan Indonesia sebagai pembayar royaly dan dibayarkan ketika melakukan pengakuan atau pembayaran royalty mana yang lebih dahulu paling lambat tanggal 15 bulan berikutnya dari bulan pemungutan dengan mempergunakan Surat Setoran Pajak. Pajak penghasilan ini dapat mengurangi beban pajak perusahaan Spanyol di negaranya.

  1. Selain dipungut PPh Pasal 26, atas royalty tersebut juga dikenakan PPN (VAT) atas Pemanfaatan Barang Berwujud dari Luar daerah Pabean di Dalam Daerah Pabean dengan tarif 10%. Pajak ini dipungut oleh perusahaan Indonesia sebagai pembayar royaly dan dibayarkan ketika elakukan pengakuan atau pembayaran royalty mana yang lebih dahulu. Pembayaran paling lambat tanggal 15 bulan berikutnya dari bulan pemungutan dengan mempergunakan Surat Setoran Pajak.

Demikian, apabila Bapak memerlukan informasi lebih lanjut, kami persilakan menghubungi kami di nomor 021-88855280 (hunting). Selamat berbisnis. Yang pasti pajak bukanlah hambatan bisnis.

Hormat kami,

Fajar Budiman
JTS Consulting Group

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