{"id":4556,"date":"2025-12-25T15:00:39","date_gmt":"2025-12-25T08:00:39","guid":{"rendered":"https:\/\/hng.co.id\/?p=4556"},"modified":"2025-12-21T13:20:44","modified_gmt":"2025-12-21T06:20:44","slug":"sejauh-mana-indonesia-mengimplementasikan-beps-action-plan-2","status":"publish","type":"post","link":"https:\/\/hng.co.id\/id\/sejauh-mana-indonesia-mengimplementasikan-beps-action-plan-2\/","title":{"rendered":"Sejauh Mana Indonesia Mengimplementasikan BEPS Action Plan 2?"},"content":{"rendered":"<p>Penulis: <span style=\"color: #000080;\">Kurnia Sari<\/span><\/p>\n<hr \/>\n<p><span style=\"font-weight: 400;\">JAKARTA, HnG Insight \u2013 Melalui BEPS Action Plan 2, OECD membagi praktik penghindaran pajak melalui skema <\/span><i><span style=\"font-weight: 400;\">hybrid mismatch <\/span><\/i><span style=\"font-weight: 400;\">menjadi tiga, yakni <\/span><i><span style=\"font-weight: 400;\">double deduction scheme, deduction\/no inclusion scheme, <\/span><\/i><span style=\"font-weight: 400;\">dan <\/span><i><span style=\"font-weight: 400;\">foreign tax generator<\/span><\/i><span style=\"font-weight: 400;\">.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Untuk mengatasi praktik tersebut, OECD merekomendasikan <\/span><i><span style=\"font-weight: 400;\">linking rules<\/span><\/i><span style=\"font-weight: 400;\">, yaitu aturan terhubung atas perlakuan pajak terhadap transaksi di suatu yurisdiksi dengan mempertimbangkan perlakuan transaksi tersebut di negara mitra.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201c<\/span><i><span style=\"font-weight: 400;\">It recommends specific improvements to domestic law, designed to achieve a better alignment between those laws and their intended tax policy outcomes and the introduction of linking rules that neutralise the mismatch in tax outcomes under a hybrid mismatch arrangemen<\/span><\/i><span style=\"font-weight: 400;\">t,\u201d bunyi <\/span><i><span style=\"font-weight: 400;\">Article 4, <\/span><\/i><span style=\"font-weight: 400;\">Action 2:2015 <\/span><i><span style=\"font-weight: 400;\">Final Report, <\/span><\/i><span style=\"font-weight: 400;\">dikutip Senin (27\/10\/2025).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam ranah domestik, Indonesia telah mengadopsi konsep <\/span><i><span style=\"font-weight: 400;\">linking rule<\/span><\/i><span style=\"font-weight: 400;\"> dalam Pasal 32 ayat (2) PP 55\/2022 dengan memberikan kewenangan kepada DJP untuk menolak atau tidak mengakui biaya yang dibayarkan WPDN kepada WPLN.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Penolakan tersebut dilakukan apabila atas biaya tersebut terbukti untuk memanfaatkan celah perbedaan aturan pajak antarnegara. Prinsip ini sejalan dengan <\/span><i><span style=\"font-weight: 400;\">hybrid payer rule,<\/span><\/i><span style=\"font-weight: 400;\"> yaitu mekanisme utama untuk mencegah terjadinya pengurangan pajak secara ganda<\/span> <span style=\"font-weight: 400;\">yang sering muncul dalam skema <\/span><i><span style=\"font-weight: 400;\">hybrid mismatch arrangements<\/span><\/i><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201cPembayaran yang dilakukan oleh WPDN kepada WPLN tidak dapat dibebankan sebagai biaya yang mengurangi penghasilan, [\u2026], dalam hal pembayaran tsb: a. tidak diperhitungkan sebagai penghasilan WPLN yang dikenai pajak di negara atau yurisdiksi di mana WPLN berdomisili,\u201d bunyi Pasal 43 ayat (1) huruf a PP 55\/2022.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Ketentuan ini menyasar skema <\/span><i><span style=\"font-weight: 400;\">deduction\/no inclusion, <\/span><\/i><span style=\"font-weight: 400;\">yakni kondisi di mana WPDN mengakui biaya atas suatu pembayaran misalnya bunga pinjaman, tetapi di negara domisili WPLN, pembayaran tersebut tidak dianggap sebagai penghasilan kena pajak. Melalui Pasal 43 ayat (1) huruf a PP 55\/2022, biaya tersebut tidak dapat dikurangkan di Indonesia.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201c[&#8230;], b. dibebankan sebagai pengurang penghasilan WPLN di negara\/yurisdiksi di mana WPLN berdomisili yang mengakibatkan pembayaran dimaksud tidak dikenai pajak\/dikenai pajak yang rendah maupun di negara atau yurisdiksi di mana WPLN tersebut berdomisili,\u201d bunyi Pasal 43 ayat (1) huruf b PP 55\/2022.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sementara itu, Pasal 43 ayat (1) huruf b PP 55\/2022 menargetkan skema <\/span><i><span style=\"font-weight: 400;\">double deduction<\/span><\/i><span style=\"font-weight: 400;\">, yaitu kondisi di mana satu pembayaran menghasilkan dua kali pengurangan pajak di dua yurisdiksi berbeda.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dalam skema ini, WPDN mengklaim pembayaran sebagai biaya, sedangkan WPLN yang menerima pembayaran juga mengklaim biaya yang sama. Melalui Pasal 43 ayat (1) huruf b PP 55\/2022, biaya tersebut tidak dapat dikurangkan dari penghasilan WPDN di Indonesia.<\/span><\/p>\n<p><strong>Cek berita dan artikel lainnya di <a href=\"https:\/\/hng.co.id\/id\/article\/\">sini\u00a0<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Penulis: Kurnia Sari JAKARTA, HnG Insight \u2013 Melalui BEPS Action Plan 2, OECD membagi praktik penghindaran pajak melalui skema hybrid mismatch menjadi tiga, yakni double deduction scheme, deduction\/no inclusion scheme, dan foreign tax generator.\u00a0 Untuk mengatasi praktik tersebut, OECD merekomendasikan linking rules, yaitu aturan terhubung atas perlakuan pajak terhadap transaksi di suatu yurisdiksi dengan mempertimbangkan [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4557,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,11,1],"tags":[1004,1003,1007],"class_list":["post-4556","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-legal","category-tax","tag-beps-action-2","tag-hybrid-mismatch-arrangements","tag-linking-rules"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Sejauh Mana Indonesia Mengimplementasikan BEPS Action Plan 2? 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