ANTI-AVOIDANCE RULES DI INDONESIA PASCA AMANDEMEN UU PAJAK PENGHASILAN
Abstract: The fourth amendment
to the Indonesian Income Tax Act (UU PPh) has inserted three new provisions
encountering three newly-identified tax avoidance schemes. However, the previous
regulations in respect of thin capitalization, CFC and interest stripping were
not carefully be given attention and be made in conformity with their newest
developments. As an illustration, the term “company” has never been defined in
the Act. Instead, the Act introduces the same term in the conduit company
rules. Another example involves the CFC rule which does not put additional
provisions to define “control”. Another interesting development is the regulation
of the International-hiring out of labor which instead of making it in
conformity with the OECD MC, the rule empowers the country to increase the
taxable income of an em-ployee in respect of employment excercised abroad. This
article attempts to demonstrate how the Indonesian anti-avoidance rules work
out and prove how taxpayers may well, ironically, abuse those rules.
Kata Kunci: penghindaran
pajak, amandemen UU Pajak Penghasilan
Penulis: Adrianto Dwi Nugroho
Kode Jurnal: jphukumdd090066
