Pertukaran Informasi (EOI) dengan Negara/Yurisdiksi Mitra

Transkripsi

1 KEMENTERIAN KEUANGAN REPUBLIK INDONESIA DIREKTORAT JENDERAL PAJAK Pertukaran Informasi (EOI) dengan Negara/Yurisdiksi Mitra Prof. Dr. PM John L. Hutagaol Direktur Perpajakan Internasional Direktorat Jenderal Pajak 2016

2 EoI Automatic On Request Spontaneous Examination Abroad Simultaneous Tax Examination CA Meeting BEPS Tax Authority Offshore Compliance Tax Base Tax Revenue Structure TP Budget Treaty Shopping Tax Ratio Human Resources Treaty Abuse Tax Gap Thin Capitalization Tax Coverage E-Commerce Ratio Mark Up Buoyancy Ratio Hybrid Missmatch Arrangement Low Tax Economies 2

3 Pengertian FATCA FATCA (Foreign Account Tax Compliance Act) merupakan bagian dari Hiring Incentives to Restore Employment (HIRE) Act (18 Maret FATCA dibuat untuk menanggulangi penghindaran dan pengelakan pajak (tax avoidance and evasion) oleh warga negara AS yang melakukan portfolio investment melalui lembaga keuangan di luar negeri ataupun indirect investment melalui anak perusahaan di luar negeri. FATCA memberikan sanksi berupa 30% withholding tax bagi lembaga keuangan yang tidak kooperatif. 3

4 Mengapa FATCA? Skandal Bank UBS di Swiss Banyak negara tidak ter-cover Tax Treaty dengan AS Mengapa FATCA Terbit?? Adanya Praktek Tax Avoidance and Evasion Exchange of Information (EOI) by request tidak bersifat massal Adanya Praktek Aggressive Tax Planning 4

5 Mengapa AEOI on Financial Information? To respond FATCA and make AEOI to be global and multilateral G20 Communique 2013 G20 Supported the establishment of New Single Global Standard for Automatic Exchange of Information I (AEOI) OECD / Global Forum G20 endorsed OECD/Global Forum to establish the New Single Global Standard for Automatic Exchange of Financial Account Information Commitment on AEOI consists of 48 jurisdictions welcoming the OECD Standard for Automatic Exchange of Financial Account Information 101 countries/jurisdictions will implement the new standard in 2018 (2017 for Early Adopters Group) 5

6 AEOI the basics: what, how and why? What Systematic and periodic transmission of bulk taxpayer information by the source country to the residence country. A core form of tax cooperation as provided for by DTAs/the MAC. How Information on various potential categories obtained by a tax authority (e.g. dividends, interest, royalties, salaries, pensions, changes in residence, value added tax refunds etc.). Information on Financial Accounts Exchanged with tax authorities of treaty partners. Why The taxpayer s country of residence can check its tax records to verify offshore income/assets have been accurately reported. Deterrence impact and voluntary compliance. 6

7 Pentingnya AEOI on Financial Information? Detection of tax evasion and offshore wealth Enhance Reputation AEOI Deterrent for future noncompliance Support domestic synergies 7

8 the size of the offshore economy IMF Researcher 2015 ( US 200 Billion US lost of revenue in developing countries) IMF Researcher ( US 600 Billion US lost of revenue in Global) UNCTAD s World Investment Report 2015 ( US 100 Billion US lost of revenue in developing countries) Impact of offshore economy the profit shifting likely go to Netherlands, Ireland, Bermuda, Luxe mbourg, Singapore and Switzerland. Untad.org 8

9 Illicit Financial Flows (in millions of U.S. dollars, nominal) ( ) Rank Country Average IFF 1 China, P.R.: Mainland 139,228 Developing Countries 2 Russian Federation 104,977 3 Mexico 52,844 4 India 51,029 5 Malaysia 41,854 6 Brazil 22,667 7 South Africa 20,922 $ $ $ - Offshore Financial Centres (45%) - Developed Countries (55%) 8 Thailand 19,177 9 Indonesia 18, Nigeria 17,804 Global financial integrity 9

10 INDONESIA S EOI NETWORK 65 TAX TREATY (Double Tax Avoidance Agreement) 94 MAC (Convention on Mutual Administrative Assistance in Tax Matters) TIEA (Tax Information Exchange Agreement) MCAA (Multilateral Competent Authority Agreement) 10

11 Komitmen Indonesia Dalam Menerapkan AEOI on Financial Information 11 Komitmen Dunia Komitmen Indonesia Waktu Pertukaran 101 Negara/yurisdiksi telah berkomitmen untuk implementasi AEOI di tahun 2017 atau 2018 Menteri Keuangan sebagai Competent Authority Indonesia telah menandatangani MCAA di Paris pada tanggal 3 Juni 2015 September 2018, Indonesia mulai bertukar dengan negara-negara mitra AEOI Indonesia sudah menyatakan komitmen untuk bertukar informasi secara otomatis (AEOI) melalui ratifikasi Multilateral Convention on Administrative assistance in Tax Matters (MAC) dengan Perpres 159 Tahun 2014 tanggal 17 Oktober 2014 dan telah menandatangani Multilateral Competent Authority Agreement (MCAA) pada tanggal 3 Juni

12 AEOI Status of Commitments 12

13 Data AEOI yang dipertukarkan 13 Automatic Exchange of Information Nama WP OP Indonesia Nama WP Badan Indonesia Saldo Akhir Tiap Tahun atas rekening keuangan di Negara/Yurisdiks i Mitra, data dividen, interest dan penjualan aset-aset derivatif

14 Alur Pertukaran Informasi dalam AEOI 14 Otoritas Pajak Negara/Yurisdiksi Mitra DJP Bank Asuransi Perusahaan Investasi Lembaga Jasa Keuangan (LJK) WP OP Nama Alamat Negara/Yurisdiksi domisili NPWP tempat dan tanggal lahir INFORMASI YANG DIPERTUKARKAN Dalam AEOI WP Badan WP Badan yang memiliki 1 Controlling Person Nama Alamat Negara/Yurisdiksi domisili NPWP Nama Alamat Negara/Yurisdiksi domisili NPWP dari badan dan controlling person Informasi Wajib Lainnya Nomor rekening Nama dan nomor identitas LJK (jika ada) Saldo atau Nilai Rekening Dalam rekening kustodian (custodial account) jumlah bruto bunga, dividen atau penghasilan lain Dalam rekening penyimpanan (depository account) jumlah bruto bunga Dalam rekening selain kustodian dan penyimpanan (other accounts) jumlah bruto yang dibayarkan atau dikreditkan

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