Surat Edaran Dirjen Pajak Nomor : SE - 09/PJ.34/2001

SURAT EDARAN DIREKTUR JENDERAL PAJAK
NOMOR SE – 09/PJ.34/2001

TENTANG

RESUME P3B

DIREKTUR JENDERAL PAJAK,

Sehubungan dengan adanya tambahan P3B yang baru berlaku, untuk mempermudah memahaminya berikut ini disampaikan resume dari masing-masing P3B. Informasi mengenai P3B ini dapat juga diperoleh di intranet melalui homepage http://www.djp.go.id/ dengan memilih ikon Tax Treaty.

Demikian untuk digunakan seperlunya.



DIREKTUR JENDERAL,

ttd

HADI POERNOMO

Lampiran

DEPENDET PERSONAL SERVICES

 

NO. COUNTRIES

TIME TEST

 PAID BY INDONESIAN

EMPLOYER

 BORNE BY PE

INDONESIA
1. AUSTRALIA 120 days/12 months Yes Yes
2. AUSTRIA 183 days/12 months Yes Yes
3. BELGIUM

Renegosiasi *

 183 days/12 months

183 days/12 months

 Yes Yes
4. BRUNEI DARUSSALAM 183 days/12 months Yes Yes
5. BULGARIA 183 days/taxable year Yes Yes
6. CANADA 120 days/12 months Yes Yes
7. CZECH 183 days/12 months Yes Yes
8. DENMARK 183 days/12 months Yes Yes
9. EGYPT * 90 days/12 months Yes Yes
10. FINLAND 183 days/12 months Yes Yes
11. FRANCE 183 days/12 months Yes Yes
12. GERMANY 183 days/fiscal year Yes Yes
13. HUNGARY 183 days/12 months Yes Yes
14. INDIA 183 days/fiscal year Yes Yes
15. ITALY 183 days/fiscal year Yes Yes
16. JAPAN 183 days/calender year Yes Yes
17. JORDAN 183 days/12 months Yes Yes
18. KOREA, REPUBLIC OF 183 days/fiscal year Yes Yes
19. KUWAIT 183 days/calender year Yes Yes
20. LUXEMBOURG 183 days/taxable year Yes Yes
21. MALAYSIA 183 days/calendar yaer Yes Yes
22. MAURITIUS 183 days/12 months Yes Yes
23. MONGOLIA 91 days/calendar year Yes Yes
24. NETHERLANDS 91 days/12 months Yes Yes
25. NEW ZEALAND 183 days/12 months Yes Yes
26. NORWAY 183 days/12 months Yes Yes
27. PAKISTAN 90 days/12 months Yes Yes
28. PHILIPPINES, THE 183 days/12 months Yes Yes
29. POLAND 183 days/taxable year Yes Yes
30. ROMANIA 183 days/12 months Yes Yes
31. RUSSIA * 90 days/calender year Yes Yes
32. SEYCHELLES 183 days/12 months Yes Yes
33. SINGAPORE 183 days/calendar year Yes Yes
34. SLOVAK 183 days/12 months Yes Yes
35. SOUTH AFRICA 183 days/12 months Yes Yes
36. SPAIN 183 days/calendar year Yes Yes
37. SRI LANKA 90 days/12 months Yes Yes
38. SUDAN 183 days/12 months Yes Yes
39. SWEDEN 183 days/12 months Yes Yes
40. SWITZERLAND 183 days/12 months Yes Yes
41. SYRIA 183 days/12 months Yes Yes
42. TAIWAN 183 days/taxable year Yes Yes
43. THAILAND 183 days/calendar year Yes Yes
44. TUNISIA 183 days/calendar year Yes Yes
45. TURKEY 183 days/12 months Yes Yes
46. U.A.E 183 days/fiscal year Yes Yes
47. UKRAINE 120 days/12 months Yes Yes
48. UNITED KINGDOM 120 days/12 months Yes Yes
49. UNITED STATES 120 days/12 months Yes Yes
50. UZBEKISTAN 120 days/12 months Yes Yes
51. VENEZUELA 120 days/12 months Yes Yes
52. VIETNAM 120 days/12 months Yes Yes

 

* P3B belum berlaku tetapi sudah diratifikasi oleh Pemerintah Republik Indonesia.

 

 

INDEPENDET PERSONAL SERVICES

 

NO. COUNTRIES TIME TEST
1. AUSTRALIA 120 days/12 months
2. AUSTRIA 90 days/12 months
3. BELGIUM

Renegosiasi *

 91 days/12 months

91 days/12 months
4. BRUNEI DARUSSALAM 183 days/12 months
5. BULGARIA 91 days/taxable year
6. CANADA 120 days/12 months
7. CZECH 91 days/taxable year
8. DENMARK 91 days/12 months
9. EGYPT * 90 days/12 months
10. FINLAND 90 days/12 months
11. FRANCE Fixed base
12. GERMANY 120 days/fiscal year
13. HUNGARY 90 days/12 months
14. INDIA 91 days/12 months
15. ITALY 90 days/12 months
16. JAPAN 183 days/calender year
17. JORDAN 90 days/12 months
18. KOREA, REPUBLIC OF 90 days/calendar year
19. KUWAIT 183 days/12 months
20. LUXEMBOURG 91 days/taxable year
21. MALAYSIA 183 days/calendar yaer
22. MAURITIUS 183 days/12 months
23. MONGOLIA 91 days/calendar year
24. NETHERLANDS 91 days/12 months
25. NEW ZEALAND 90 days/12 months
26. NORWAY 90 days/12 months
27. PAKISTAN 90 days/12 months
28. PHILIPPINES, THE 90 days/calendar year
29. POLAND 91 days/taxable     year
30. ROMANIA 120 days/12 months
31. RUSSIA * Fixed base
32. SEYCHELLES 90 days/12 months
33. SINGAPORE 90 days/12 months
34. SLOVAK 91 days/fiscal year
35. SOUTH AFRICA 120 days/12 months
36. SPAIN 90 days/12 months
37. SRI LANKA 90 days/12 months
38. SUDAN 90 days/12 months
39. SWEDEN 90 days/12 months
40. SWITZERLAND 183 days/12 months
41. SYRIA 183 days/12 months
42. TAIWAN 120 days/taxable year    
43. THAILAND 183 days/fiscal year
44. TUNISIA 120 days/taxable year
45. TURKEY 183 days/12 months
46. U.A.E Fixed base
47. UKRAINE 183 days/12 months
48. UNITED KINGDOM 91 days/12 months
49. UNITED STATES 120 days/12 months
50. UZBEKISTAN 90 days/12 months
51. VENEZUELA 90 days/12 months
52. VIETNAM 90 days/12 months

 

* P3B belum berlaku tetapi sudah diratifikasi oleh Pemerintah Republik Indonesia.

 

 

LIST OF DTA

IN ALPHABETICAL ORDER

 

NO. COUNTRIES ENTER INTO FORCE
1* 2 3
1. Australia 01-07-1993
2. Austria 01-01-1989
3. Belgium 01-01-1975
4. Bulgaria 01-01-1993
5. Canada

-Renegoisasi

 01-01-1980

01-01-1999
6. Czech 01-01-1997
7. Denmark 01-01-1987
8. Finland 01-01-1990
9. France 01-01-1981
10. Germany 01-01-1992
11. Hungary 01-01-1994
12. India 01-01-1988
13. Italy 01-01-1996
14. Japan 01-01-1983
15. Jordan 01-01-1999
16. Korea, Republic of 01-01-1990
17. Kuwait 01-01-1999
18. Luxembourg 01-01-1995
19. Malaysia 01-01-1987
20. Mauritius 01-01-1999
21. Mongolia 01-01-2001
22. Netherlands

-Renegoisasi

 01-01-1971

01-06-1994*
23. New Zealand 01-01-1989
24. Norway 01-01-1991
25. Pakistan 01-01-1991
26. Philippines, The 01-01-1983
27. Poland 01-01-1994
28. Romania 01-01-2000
29. Saudi Arabia 01-01-1989
30. Seychelles 01-01-2001
31. Singapore 01-01-1992
32. Slovak 01-01-2002
33. South Africa 01-01-1999
34. Spain 01-01-2000
35. Sri Lanka 01-01-1995
36. Sudan 01-01-2001
37. Sweden 01-01-1990
38. Switzerland 01-01-1990
39. Syria 01-01-1999
40. Taipei 01-01-1996
41. Thailand 01-01-1983
42. Tunisia 01-01-1994
43. Turkey 01-01-2001
44. U.A.E 01-01-2000
45. Ukraine 01-01-1999
46. United Kingdom

-Renegoisasi

 01-01-1976

01-01-1995
47. United States

-Renegoisasi

 01-02-1991

01-02-1997
48. Uzbekistan 01-01-1999
49. Venezuela 01-01-2001
50. Vietnam 01-01-2000

 

* Until 31 Desember 2001.

 

 

LIST OF DTA

BY THE DATE OF ENTRY INTO FORCE

NO. COUNTRIES ENTER INTO FORCE
1* 2 3
1. Netherlands

-Renegoisasi

 01-01-1971

01-06-1994 *
2. Belgium 01-01-1975
3. United Kingdom

-Renegoisasi

 01-01-1976

01-01-1995
4. Canada

-Renegoissi

 01-01-1980

01-01-1999
5. France 01-01-1981
6. Japan 01-01-1983
7. Philippines, The 01-01-1983
8. Thailand 01-01-1983
9. Denmark 01-01-1987
10. Malaysia 01-01-1987
11. India 01-01-1988
12. Austria 01-01-1989
13. Saudi Arabia 01-01-1989
14. New Zaeland 01-01-1989
15. Finland 01-01-1990
16. Korea, Republic of 01-01-1990
17. Sweden 01-01-1990
18. Switzerland 01-01-1990
19. Norway 01-01-1991
20. Pakistan 01-01-1991
21. United States

-Renegoisasi

 01-02-1991

01-02-1997
22. Germany 01-01-1992
23. Singapore 01-01-1992
24. Bulgaria 01-01-1992
25. Australia 01-01-1993
26. Hungary 01-01-1993
27. Poland 01-01-1994
28. Tunisa 01-01-1994
29. Luxembourg 01-01-1995
30. Sri Lanka 01-01-1995
31. Italy 01-01-1996
32. Taipei 01-01-1996
33. Czech 01-01-1997
34. South Africa 01-01-1999
35. Kuwait 01-01-1999
36. Mauritius 01-01-1999
37. Syria 01-01-1999
38. Ukraine 01-01-1999
39. Uzbekistan 01-01-1999
40. Jordan 01-01-1999
41. Romania 01-01-2000
42. Spain 01-01-2000
43. U.A.E 01-01-2000
44. Vietnam 01-01-2000
45. Mongolia 01-01-2001
46. Seychelles 01-01-2001
47. Sudan 01-01-2001
48. Turkey 01-01-2001
49. Venezuela 01-01-2001
50. Slovak 01-01-2002

 

* Until 31 Desember 2001.

 

PERMANENT ESTABLISHMENT

 

NO. COUNTRIES BUILDING SITE/

CONSTRUCTION

INSTALLATION ASSEMBLY SUPERVISORY ACTIVITIES OTHER SERVICES
1. AUSTRALIA 120 days 120 days 120 days 120 days 120 days/12 months
2. AUSTRIA 6 months 6 months 6 months 6 months 3 months /12 months
3. BELGIUM

Renegosiasi *

 6 months

6 months

 6 months

6 months

 6 months

6 months

 6 months

6 months

 183 days/12 months

3 months/ 12months
4. BRUNEI DARUSSALAM 183 days 3 months 3 months 183 days 3 months /12 months
5. BULGARIA 6 months 6 months 6 months 6 months 120 days/12 months
6. CANADA 120 days 120 days 120 days 120 days 120 days/12 months
7. CZECH 6 months 6 months 6 months 6 months 3 months /12 months
8. DENMARK 6 months 6 months 6 months 6 months 3 months /12 months
9. EGYPT * 6 months 6 months 6 months 6 months 3 months /12 months
10. FINLAND 6 months 6 months 6 months 6 months 3 months /12 months
11. FRANCE 6 months N / A 6 months 183 days/ 12 months 183 days/12 months
12. GERMANY 6 months N / A N / A N / A 7,5%
13. HUNGARY 6 months 3 months 3 months 3 months 4 months /12 months
14. INDIA 183 days 183 days 183 days 183 days 91 days/12 months
15. ITALY 6 months 6 months 6 months 6 months 3 months /12 months
16. JAPAN 6 months 6 months N / A 6 months N / A
17. JORDAN 6 months 6 months 6 months 6 months 1 months /12 months
18. KOREA, REPUBLIC OF 6 months 6 months 6 months 3 months 3 months /12 months
19. KUWAIT 6 months 6 months 6 months 6 months 3 months/12 months
20. LUXEMBOURG 5 months 5 months 5 months 5 months 10%
21. MALAYSIA 6 months 6 months 6 months N / A 183 days /12 months
22. MAURITIUS 6 months 6 months 6 months 6 months 4 months /12 months
23. MONGOLIA 6 months 6 months 6 months 6 months 3 months /12 months
24. NETHERLANDS 6 months 6 months 6 months 6 months 3 months /12 months
25. NEW ZEALAND 6 months 6 months 6 months 6 months / 12 months 3 months /12 months
26. NORWAY 6 months 6 months 6 months 6 months 3 months /12 months
27. PAKISTAN 3 months 3 months 3 months 3 months 15%
28. PHILIPPINES, THE 6 months 3 months 3 months 6 months / 12 months 183 days/12 months
29. POLAND 183 days 183 days 183 days 183 days 120 days/12 months
30. ROMANIA 6 months 6 months 6 months 6 months 4 months /12 months
31. RUSSIA * 3 months 3 months 3 months 3 months ----1)
32. SEYCHELLES 6 months 6 months 6 months 6 months 3 months /12 months
33. SINGAPORE 183 days 183 days 183 days 6 months 90 days
34. SLOVAK 6 months 6 months 6 months 6 months 91 days /12 months
35. SOUTH AFRICA 6 months 6 months 6 months 6 months 120 days/12 months
36. SPAIN 183 days 183 days 183 days 183 days 3 months /12 months
37. SRI LANKA 90 days 90 days 90 days 90 days 90 days
38. SUDAN 6 months 6 months 6 months 6 months 3 months /12 months
39. SWEDEN 6 months 6 months 6 months 6 months 3 months /12 months
40. SWITZERLAND 183 days 183 days 183 days 183 days 5%
41. SYRIA 6 months 6 months 6 months 6 months 183 days/12 months
42. TAIWAN 6 months 6 months 6 months 6 months 120 days/12 months
43. THAILAND 6 months 6 months 6 months 6 months 183 days
44. TUNISIA 3 months 3 months 3 months 3 months 3 months /12 months
45. TURKEY 6 months 6 months 6 months 6 months 183 days/12 months
46. U.A.E 6 months 6 months 6 months 6 months 6 months
47. UKRAINE 6 months 6 months 6 months 6 months 4 months /12 months
48. UNITED KINGDOM 183 days 183 days 183 days 183 days 91 days/12 months
49. UNITED STATES 120 days 120 days 120 days 120 days 120 days/12 months
50. UZBEKISTAN 6 months 6 months 6 months 6 months 3 months /12 months
51. VENEZUELA 6 months 6 months 6 months 6 months 10%
52. VIETNAM 6 months 6 months 6 months 6 months 3 months /12 months

 

* P3B belum berlaku tetapi sudah diratifikasi oleh Pemerintah Republik Indonesia

1) To constitute a permanent establishment, no time test is required.

 

 

TARIF PPh PASAL 26 ATAS BUNGA DAN ROYALTI

UNTUK P3B YANG SUDAH BERLAKU MAUPUN YANG BARU DIRATIFIKASI

 

NO.

COUNTRY

 INTEREST

ROYALTIES
1 2 3 4
1. Australia 10% 15%
2. Austria 10% 10%
3. Belgium

Renegosiasi *

 15%

10%

 10%

10%
4. Brunei Darussalam 15% 15%
5. Bulgaria 10% 10%
6. Canada

-Renegoisasi

 15%

10%

 15%

10%
7. Czech 12,5% 12,5%
8. Denmark 10% 15%
9. Egypt * 15% 15%
10. Finland 10% 15%
11. France 15% 10%
12. Germany 10% 15%
13. Hungary 15% 15%
14. India 10% 15%
15. Italy 10% 15%
16. Japan 10% 10%
17. Jordan 10% 10%
18. Korea Republic of 10% 15%
19. Kuwait 5% 20%
20. Luxembourg 10% 12,5%
21. Malaysia 15% 15%
22. Mauritius 10% 10%
23. Mongolia 10% 10%
24. Netherlands

-Renegoisasi

 10%

10%

 20%

10%
25. New Zealand 10% 15%
26. Norway 10% 15%
27. Pakistan 15% 15%
28. Philippines, The 15% 15%
29. Poland 10% 15%
30. Romania 12,5% 12,5%
31. Russia * 15% 15%
32. Seychelles 10% 10%
33. Singapore 10% 15%
34. Slovak 10% 15%
35. South Africa 10% 10%
36. Spain 10% 10%
37. Sri Lanka 15% 15%
38. Sudan 15% 10%
39. Sweden 10% 15%
40. Switzerland 10% 12,5%
41. Syria 10% 20%
42. Taiwan 10% 10%
43. Thailand 15% 15%
44. Tunisia 12% 15%
45. Turkey 10% 10%
46. U.A.E 5% 5%
47. Ukraine 10% 10%
48. United Kingdom

-Renegoisasi

 10%

10%

 15%

15%
49. USA

-Renegoisasi

 15%

10%

 15%

10%
50. Uzbekistan 10% 10%
51. Venezuela 10% 20%
52. Vietnam 15% 15%

 

* P3B belum berlaku tetapi sudah diratifikasi oleh Pemerintah Republik Indonesia

 

 

TARIF PPh PASAL 26 ATAS DIVIDEN DAN BRANCH PROFIT TAX

UNTUK P3B YANG SUDAH BERLAKU MAUPUN YANG BARU DIRATIFIKASI

 

NO. COUNTRY DIVIDEN BRANCH

PROFIT TAX
PORTFOLIO SUBSTANTIAL HOLDING
1 2 3 4 5
1. Australia 15% 15% 15%
2. Austria 15% 10% 12%
3. Belgium

Renegosiasi *

 15%

15%

 15%

10%

 15%

10%
4. Brunei Darussalam * 15% 15% 10%
5. Bulgaria 15% 15% 15%
6. Canada

-Renegoisasi

 15%

15%

 15%

10%

 15%

15%
7. Czech 15% 10% 12,5%
8. Denmark 20% 10% 15%
9. Egypt * 15% 15% 15%
10. Finland 15% 10% 15%
11. France 15% 10% 10%
12. Germany 15% 10% 10%
13. Hungary 15% 15% 20% **
14. India 15% 10% 10%
15. Italy 15% 10% 12%
16. Japan 15% 10% 10%
17. Jordan 10% 10% N / A
18. Kuwait 10% 10% 10%
19. Luxembourg 15% 10% 10%
20. Malaysia 15% 15% 12,5%
21. Mauritius 10% 5% 10%
22. Mongolia 10% 10% 10%
23. Netherlands

-Renegoisasi

 15%

15%

 10%

10%

 9%

9%
24. New Zealand 15% 15% 20%
25. Norway 15% 15% 15%
26. Pakistan 15% 10% 10%
27. Poland 15% 10% 10%
28. Korea Republic of 15% 10% 10%
29. Romania 15% 12,5% 12,5%
30. Russia * 15% 15% 12,5%
31. Seychelles 10% 10% 20%
32. Singapore 15% 10% 15%
33. South Africa 15% 10% 10%
34. Spain 15% 10% 10%
35. Sri Lanka 15% 15% 20%
36. Sudan 10% 10% 10%
37. Sweden 15% 10% 15%
38. Switzerland 15% 10% 10%
39. Syria 10% 10% 10%
40. Taiwan 10% 10% 5%
41. Thailand 15% 15% 20%
42. Philippines The 20% 15% 20%
43. Tunisia 12% 12% 12%
44. Turkey 15% 10% 15%
45. U.A.E 10% 10% 5%
46. Ukraine 15% 10% 10%
47. United Kingdom

-Renegoisasi

 15%

15%

 10%

10%

 10%

10%
48. USA

-Renegoisasi

 15%

15%

 15%

10%

 15%

10%
49. Uzbekistan 10% 10% 10%
50. Venezuela 15% 10% 10%
51. Vietnam 15% 15% 10%
52. Slovak 10% 10% 10%

 

*          P3B belum berlaku tetapi sudah diratifikasi oleh Pemerintah Republik Indonesia

**        Berlaku jika laba usaha ditransfer/didistribusikan kepada perusahaan induk di Hungaria.

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