Abstrak

Baca Juga : PERJANJIAN PENGHINDARAN PAJAK BERGANDA ANTARA INDONESIA DAN PEMERINTAH HONG KONG WILAYAH ADMINISTRATIF KHUSUS REPUBLIK RAKYAT CHINA (RRC) (GHIGIN FITRI MARESA, 2016) ,

Baca Juga : PENGARUH PERGANTIAN CEO, PENGHINDARAN PAJAK DAN KOMPENSASI EKSEKUTIF TERHADAP MANAJEMEN LABA (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA) (Natasya Putri, 2017) ,

hukum perjanjian penghindaran pajak berganda antara indonesia dengan belanda, mengetahui dan menjelaskan latar belakang/dasar hukum sengketa pajak di pengadilan pajak terkait indosat tentang beneficial owner, mengetahui dan menjelaskan analisis pemajakan terkait beneficial owner serta putusan pengadilan pajak. metode penelitian ini menggunakan metode penelitian deskriptif analitis dengan pendekatan yuridis normatif dan yuridis empiris, yang uraiannya membahas tentang penetapan dan penerapan beneficial owner di dalam perjanjian persetujuan penghindaran pajak berganda indonesia-belanda. hasil penelitian menunjukan bahwa mengidentifikasi kreteria beneficial owner pada perjanjian persetujuan penghindaran pajak berganda indonesia-belanda sehingga tidak terjadi pemajakan berganda (double taxation) dan atau pajak sama sekali tidak dikenakan (double non-taxation). adapun saran yang berikan dalam penulisan ini adalah (1); pertukaran data terkait data-data wajib pajak antar dua pihak di buat aturan sendiri yang detail dengan komitmen yang baik pula antar keduanya; (2) definisi beneficial owner khusus untuk penghasilan dividen, bunga, dan/atau royalti, perjanjian persetujuan penghindaran pajak berganda mengatur dengan jelas dan lugas defenisi serta kriterianya; (3) pemerintah dapat meninjaklanjuti perkembangan pembentukan perjanjian persetujuan penghindaran pajak berganda dimaksudkan untuk membagi hak pemajakan atas penghasilan yang diperoleh penduduk indonesia dan penduduk belanda sehingga tidak terjadi pemajakan berganda (double taxation) dan atau pajak sama sekali tidak dikenakan (double non-taxation) yang juga berarti terjadinya penghindaran dan atau pengelakan pajak dengan mengupayakan kemakmuran dan kebaikan bagi warga negaranya dalam hal kemudahan bisnis dan investasi terkait fasilitas yang akan di berikan. kata kunci :perjanjian persetujuan penghindaran pajak berganda indonesia-belanda, beneficial owner, pajak penghasilan, perpajakan, wajib pajak. the analysis of beneficial owner in the agreement of double taxation prevention on the dispute of pt. indosat., tbk, in the tax court by fajar malvinas* mahdi syahbandir** syarifuddin*** abstract the agreement on of double taxation prevention between indonesia and the netherlands is intended to divide the right of taxation on income derived by indonesian and netherlands citizen in order to prevent double taxation and or double non-taxation which also means avoiding and or tax evasion. beneficial owner is included in the tax treaty as mentioned in the article 10 concerning dividends, the article 11 concerning interest and the article 12 concerning royalties in indonesia-netherland tax treaty, and may apply the beneficial owner's role in dividends, interest, and royalties in the indonesia-netherlands tax treaty. this study aimed at knowing and explaining the background / legal agreement of of double taxation avoidance between indonesia and the netherlands, background / legal basis of tax dispute in tax court involving indosat regarding beneficial owner, and taxation analysis related to beneficial owner as well as tax court verdict. this study employed analytical descriptive research method with juridical normative and juridical empirical approach which discusses about the determination and application of beneficial owner in agreement of indonesia-netherlands double taxation prevention. the result of the research showed that identifying the criteria of beneficial owner would prevent double taxation or double non-taxation between indonesia and netherlands. based on the findings, it was suggested that (1); the exchange of data related to taxpayer data between the two parties be made in a detailed self-regulation with a good commitment between the two sides; (2) definition of a beneficial owner exclusively for dividend, interest, and /or royalty income, the agreement on the avoidance of double taxation shall be clearly and concisely defined and its criteria; (3) the government may follow-up the development of the on the agreement of the avoidance of double taxation. it is intended to divide the right of taxation on income derived by the indonesian population and the population of the netherlands so that there will be no double taxation and or double tax which also means there is an occurrence of avoidance and or evasion of taxes by seeking prosperity for the citizens in terms of ease of business and investment including the facilities that will be given. keywords: agreement of avoidance of double taxation indonesia-netherlands, beneficial owner, income tax, taxation,

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