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Reformulasi Pajak Penghasilan atas Transaksi Lintas Batas di Era Digital di Indonesia

*Henry Dianto Pardamean Sinaga orcid scopus  -  Direktorat Jenderal Pajak Kementerian Keuangan Republik Indonesia, Indonesia
Nabitatus Sa’adah scopus  -  Fakultas Hukum, Universitas Diponegoro, Indonesia

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Abstract

Peraturan perundang-undangan tentang Pajak Penghasilan (PPh) terkait transaksi e-commerce atau perdagangan lintas batas negara secara elektronik inkonsisten yang terjadi di era digital berdampak pada hilangnya pendapatan negara dari pajak secara signifikan. Organisation for Economic Cooperation and Development (OECD) melaporkan bahwa praktik base erosion and profit shifting telah menyebabkan hilangnya pendapatan negara setara dengan 4-10% pendapatan PPh badan global. Perlu kajian normatif yang bertujuan untuk mengkonstruksikan PPh yang berlaku atas transaksi ekonomi digital yang lintas batas di Indonesia dan untuk menghasilkan reformulasi PPh atas transaksi ekonomi digital yang lintas batas tersebut di Indonesia. Hasil penelitian menunjukkan pertama, peraturan PPh atas transaksi ekonomi digital yang lintas batas belum mampu menghilangkan potensi penerimaan PPh yang seharusnya diterima oleh Indonesia. Kedua, reformulasi PPh atas transaksi ekonomi digital yang lintas batas di Indonesia harus menjangkau pada economic presence yang memenuhi kriteria kumulatif berupa place of business test, location test, dan right use test, yang mewajibkan terdapatnya bentuk usaha tetap (BUT) terhadap Pelaku Usaha Luar Negeri yang secara aktif melakukan kegiatan e-commerce dan/atau penawaran kepada konsumen di wilayah hukum Indonesia.

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Keywords: Ekonomi Digital; Pajak Penghasilan; Transaksi Lintas Batas

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