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"Perkembangan perekonomian mengakibatkan tumbuhnya industri manufaktur yang harus dilaksanakan pekerjaannya oleh pelaksana usaha jasa konstruksi. Pekerjaan konstruksi yang dilaksanakan dapat di dalam negeri, dapat juga di luar negeri. Pelaksanaan pekerjaan konstruksi di dua wilayah yurisdiksi pemajakan atau lebih dapat mengakibatkan timbulnya tambahan beban pajak penghasilan. Karena pentingnya perpajakan internasional dalam pelaksanaan pekerjaan yang meliputi lintas batas negara, maka hendak dikaji aspek perpajakan internasional dalam upaya minimalisasi beban pajak penghasilan jasa konstruksi.Dari penelitian yang dilakukan, terdapat tiga masalah pokok yaitu (1) apa saja faktor-faktor penting dalam masalah perpajakan yang perlu dipertimbangkan dalam pelaksanaan proyek konstruksi di luar negeri, (2) hal-hal yang relevan dengan jasa konstruksi yang diatur dalam persetujuan penghindaran pajak berganda antara Indonesia dengan negara lokasi kegiatan/proyek, (3) bentuk usaha apakah/ lokasi proyek yang sebaiknya dipilih dalam pelaksanaan proyek konstruksi di Singapura atau Malaysia dalam rangka tax manajemen.Untuk menjawab masalah pokok tersebut, dilakukan penelitian melalui kajian pustaka terhadap berbagai literatur yang berhubungan dengan perpajakan internasional dan manajemen perpajakan untuk penghasilan dari usaha jasa konstruksi, juga dilakukan penelaahan atas transaksi perpajakan yang terkait di PT TJE.Dari penelitian, analisis dan pembahasan dilakukan diperoleh kesimpulan bahwa (1) keberadaan permanent establishment adalah hal yang sangat sulit dihindari karena umumnya proyek konstruksi berlangsung lebih dari time test, kalau memang pasar dari proyek berkesinambungan, beroperasi dengan anak perusahaan lebih efisien beban pajaknya daripada cabang perusahaan. (2) Pengaturan time test dalam Persetujuan penghindaran pajak berganda antara Indonesia dengan negara lokasi kegiatan/proyek selalu diatur dengan waktu yang berbeda-beda, sehingga masalah time test merupakan hal yang terpenting dalam P3B. (3) bentuk usaha yang sebaiknya dipilih dalam pelaksanaan konstruksi di Singapura adalah melalui pendirian anak perusahaan sehingga bisa di kelola kapan sebaiknya dividen dibagi ke induk di Indonesia yang akan mengakibatkan beban pajak induk menjadi efisien.Berdasarkan kajian yang dilakukan, diberikan rekomendasi (1) analisis yang lebih mendalam perlu dilakukan terhadap aturan pajak negara lokasi kegiatan/ proyek agar dapat ditentukan tax management, (2) untuk pelaksanaan proyek konstruksi di Malaysia, sebaiknya dipilili lokasi proyek konstruksi yang terdapat di Labuan karena proyek konstruksi tersebut tidak dikenakan pajak_ (3) agar dilakukan pengatuan dalam waktu dan jumlah dalam pembayaran dividen dari anak perusahaan di Singapura kepada induknya di Indonesia sehingga dapat dicapai penghasilan kena pajak yang minimum, yaitu dilakukan pada saat PT T]E dapat menerapkan tarif yang efisien dalam penghitungan pajak penghasilan badan yang terutang.

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The economic development creates the manufacture industry that need the construction company to built them. It can be in domestic area and also in foreign country. The construction activity in two or more tax jurisdiction can cause additional income tax expense. That's why the international taxation in construction activity across the country makes the efforts to minimize the income tax expense is important to be analyzed.

From the analysis that have been made, there are three principal problems: (1) what is the important factors in taxation that should be consider in construction oversea project (2) The things that relevant to construction project that includes in Tax treaty agreement between Indonesia with country on which project will be done. (3) The form of entity and location of the project that should be chosen in order to do Taxation management in construction project in Singapore and Malaysia.

To answer all that principal problems above, we've done some study by exploring some literature about international taxation, taxation management for construction project and also taxation transaction in PT TJE.

The conclusion of the study are (1) the permanent establishment is difficult to ignore, because generally the construction project duration more than time test. If the client is for continuous project, to make the company taxation more efficient, operating with subsidiaries is more efficient than with branches. (2) The arrangement about time test on the tax treaties between Indonesia with other country is always in a different time so that the time test is the important thing in tax treaty. (3) The form of entity for construction that should be chosen in Singapore is subsidiaries. In this case, we can manage the time to share the dividend to the head office in Indonesia, that makes the taxation is more efficient.

The recommendation based on the study is (1) In depth analysis should be done to the regulation and taxation on project location to decide the Tax Management, (2) In order to do the construction project in Malaysia, it's better to do the project with location in Labuan, because there's no tax burden for doing project in Labuan, (3) Make the arrangement about time and amount of dividend from subsidiary in Singapore to Head Office in Indonesia to make the minimum taxable income for PT. TJE, so PT T.IE can applied efficient corporate tax rate."

"Proliferasi perdagangan bebas telah mendorong perpajakan internasional menjadi isu yang semakin penting. Selagi aktor-aktor swasta berlomba-lomba untuk memanfaatkan keuntungan yang disediakan oleh dunia yang semakin terglobalisasi, pemerintah-pemerintah lazimnya ingin memastikan bahwa transaksi lintas yurisdiksi tersebut tidak luput dari pemajakan. Tulisan ini menelaah isu perpajakan internasional dan mencoba menggambarkan seluk beluk isu-isu yang terkait melalui tinjauan literatur. Terdapat 36 literatur terpilih yang dipaparkan, dibahas, dan kemudian diolah untuk menunjukkan konsensus serta perdebatan yang ada. Menggunakan metode taksonomi, tinjauan pustaka ini menemukan bahwa topik perpajakan dalam ekonomi politik internasional dapat dikategorikan menjadi tiga tema utama: (1) konseptualisasi perpajakan internasional; (2) tantangan-tantangan; serta (3) ragam aktor yang mempengaruhi dan dipengaruhi dalam tatanan perpajakan internasional. Tulisan ini mengidentifikasi bahwa perpajakan internasional merupakan topik yang menjadi ranah utama ilmu hukum, terutama hukum perpajakan internasional, sementara pengkajian pajak melalui kaca mata hubungan internasional masih belum banyak ditemukan. Perdebatan dalam literatur meliputi perbedaan pendapat mengenai kebijakan mana yang ideal serta konseptualisasi koordinasi. Terakhir, tinjauan literatur ini memberi rekomendasi dalam ranah akademis berupa pendalaman studi perpajakan internasional menggunakan kerangka hubungan internasional, serta rekomendasi bagi Indonesia untuk memperkuat kerja sama bilateral dan multilateral, serta meningkatkan kerja sama ranah pajak di tingkat regional.

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The proliferation of free trade has propelled international taxation into newfound significance. As private actors rush to exploit the benefits of a world more globalized than ever, governments often, but not always, proactively try to make sure that these cross-jurisdiction transactions do not go untaxed. This paper examines the issues surrounding international taxation and attempts to portray the intricacies through a literature review. A total of 36 selected literature sources are presented, discussed, and analysed to reveal existing consensus and debates. Using the taxonomy method, the literature review identifies three main themes in the field of international political economy of taxation: (1) the conceptualization of international taxation, (2) challenges, and (3) the various actors that influence and are influenced within the international taxation landscape. This study highlights that international taxation is predominantly studied within the domain of legal scholarship, particularly in the field of international tax law, while the examination of taxation through the lens of international relations is relatively limited. Meanwhile debates in the literature include disagreements on which policy (or policies) is ideal and the conceptualization of coordination. Lastly, this literature review provides recommendations in the academic realm, including deeper exploration of international taxation studies using an international relations framework. Furthermore, practical recommendations for Indonesia involve strengthening bilateral and multilateral cooperation and enhancing tax-related collaboration at the regional level."

"ABSTRAKBerdasarkan analisis data perdagangan antara Indonesia dan Singapura pada tingkat klasifikasi enam digit, kami menemukan bukti penggelapan pajak impor: ekspor dari Singapura ke Indonesia kurang dilaporkan pada Bea dan Cukai Indonesia, dan penghindaran pajak meningkat seiring dengan naiknya tarif. Yang menarik, penghindaran tampaknya lebih berkaitan dengan pajak pertambahan nilai yang dikenakan pada hampir semua barang impor. Makalah ini juga menguji apakah diskriminasi tarif di bawah perjanjian perdagangan bebas dapat menghasilkan lebih banyak barang dari negara lain yang diimpor melalui Singapura dan kemudian diekspor ke Indonesia, dan karenanya berpotensi melanggar aturan asal ROO . Yang terakhir, kehadiran hambatan non-tarif yang dirancang untuk melindungi industri nasional juga dapat memotivasi penyelundupan.

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ABSTRACTBased on the analysis of trade data between Indonesia and Singapore at the six digit level of classification, we find evidence of import tax evasion exports from Singapore to Indonesia are under reported in Indonesian customs, and the evasion increases with the tariff. Interestingly, evasion seems having more to do with value added tax imposed on almost all imported goods. This paper also examines whether tariff discrimination under free trade agreements can result in more goods from other countries being imported via Singapore and then re exported to Indonesia, and hence potentially violating the rules of origin ROO . Finally, the presence of non tariff barriers designed to protect national industries may also motivate smuggling. "

"Tujuan dari penelitian ini adalah untuk mempelajari pengaruh Foreign Direct Investment (FDI) terhadap penerimaan pajak di negara berkembang. Penelitian ini menggunakan FDI net inflow, FDI greenfield, dan FDI brownfield sebagai variabel bebas dan penerimaan pajak dari beberapa jenis pajak sebagai variabel terikat. Menggunakan analisis data panel, penelitian ini menemukan bahwa di negara berkembang FDI net inflow berpengaruh positif terhadap penerimaan pajak secara keseluruhan, penerimaan pajak dari korporasi, penerimaan pajak dari Wajib Pajak orang pribadi, dan penerimaan pajak dari Pajak Pertambahan Nilai (PPN), namun tidak mempengaruhi penerimaan pajak dari kepemilikan properti. Selain itu, penelitian ini menyimpulkan bahwa FDI greenfield memiliki pengaruh positif terhadap penerimaan pajak sementara FDI brownfield memiliki kecenderungan menurunkan penerimaan pajak. Untuk mengatasi kemungkinan adanya masalah endogenitas, penelitian ini menggunakan indeks "political stability and absence of violence" sebagai instrumental variable dan two-stage least square (2SLS) regression untuk mengestimasi parameter. Hasil regresi menunjukkan bahwa FDI net inflow memiliki pengaruh positif terhadap total penerimaan pajak tetapi tidak signifikan secara statistik. Namun demikian, hasil uji endogenitas menunjukkan bahwa hubungan antara FDI dan penerimaan pajak tidak ditemukan adanya masalah endogenitas. Sehingga, FDI dan penerimaan pajak cenderung hanya memiliki satu arah pengaruh dari FDI ke pendapatan pajak.

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The objective of this research paper is to study the effect of Foreign Direct Investment (FDI) on tax revenue in developing countries. FDI net inflow, greenfield, and brownfield FDI are selected as the independent variable, and tax revenue and its types are chosen as the dependent variable. Using panel data analysis, this research finds that FDI net inflow has a positive correlation on total tax revenue, corporate tax revenue, individual tax revenue, and VAT revenue. However, the effect of FDI net inflow on property tax revenue is not statistically significant. This research also finds that in the developing countries, the greenfield FDI has a beneficial effect on tax revenue while brownfield FDI tend to erode tax revenue. To deal with the possibility of endogeneity problems, this research uses political stability and absence of violence index as an instrumental variable and conducts a two-stage least square (2SLS) regression to estimate the parameter. The result shows that FDI has a positive correlation on total tax revenue, but not significant. However, the endogeneity test shows that the endogeneity problem is less likely to exist. Therefore, FDI and tax revenue tend to have only one direction effect from FDI to tax revenue."

"Perusahaan multinasional yang melakukan tindak pidana penghindaran pajak termasuk dalam ruanglingkup hukum pidana administrasi atau administrative penal law dimana perundang-undangan pajak yang berkategori peraturan administratif selain memuat sanksi administrasi juga memuat sanksi pidana. Beberapa bentuk tindak pidana penghindaran pajak yang dilakukan oleh perusahaan multinasional sebagai wajib pajak antara lain : tindak pidana surat pemberitahuan (SPT), tindak pidana nomor pokok wajib pajak (NPWP), tindak pidana pembukuan dan tindak pidana penghindaran pajak berupa tidak menyetorkan pajak yang telah dipungut. Perusahaan multinasional menggunakan teknik penghindaran seperti controlled foreign corporation, thin capitalization, transfer pricing dan thin capitalization serta merger perusahaan dimana bertujuan untuk meminimalisir atau menghilangkan kewajiban membayar pajak. Terdapat beberapa ketentuan pidana pajak di Indonesia yang diberlakukan seperti UU Ketentuan Umum dan Tata Cara Perpajakan, UU Bea Materai, UU Penagihan Pajak Dengan Surat Paksa, UU Pajak Daerah dan Retribusi Daerah. Ketentuan pidana dalam administrasi pajak diterapkan pula di Malaysia, Vietnam, Afrika Selatan dan Jerman serta Nigeria melalui Companies Tax Act 2007 yang telah secara tegas korporasi atau perusahaan multinasional sebagai pelaku tindak pidana penghindaran pajak. Konsep pertanggungjawaban pidana wajib pajak badan dalam undang-undang pajak Malaysia dan Nigeria perlu diadopsi ke dalam undang-undang pajak Indonesia agar mampu mempertanggungjawabkan pidana perusahaan multinasional dalam tindak pidana penghindaran pajak. Sarana nonpenal yaitu perlunya dibangun good corporate governance, perlunya ekstentifikasi pajak dan diadakannya perjanjian perpajakaan atau tax treaty. Upaya pembebanan pertanggungjawaban pidana bagi perusahaan multinasional terdapat beberapa variasi atau sistem yang dianut dibeberapa negara. Di Indonesia pembebanan pertanggungjawaban pidana masih kepada pengurus perusahaan multinasional yang beroperasi di Indonesia. Berbeda dengan kasus-kasus penghindaran pajak yang terjadi dibeberapa negara lainnya yang telah membebankan pidana kepada perusahaan multinasional sebagai pelaku tindak pidana penghindaran pajak. Pembebanan pertanggungjawaban pidana perlu memperhatikan cakupan yurisdiksi hukum pidana dan masih lebih diutamakannya penyelesaian secara administratif dibandingkan jalur pidana dalam perkara pajak oleh pemeriksa pajak.

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Multinational companies who commit the crime of tax evasion is included in the scope of the administration of criminal law or administrative penal law where tax legislation is categorized administrative regulations in addition to the administrative sanctions load also contains criminal sanctions. Some forms of criminal acts committed tax evasion by multinational companies as a taxpayer, among others: the crime of a notice (SPT), the crime of tax identification number (TIN), the crime of bookkeeping and tax evasion a criminal offense in the form of not depositing tax has been levied , Multinational companies use avoidance techniques such as controlled foreign corporation, thin capitalization, transfer pricing and thin capitalization and mergers of companies which aim to minimize or eliminate the obligation to pay taxes. There are several criminal provisions imposed tax in Indonesia such as the Law on General Provisions and Tax Procedures, the Law on Stamp Duty, Tax Billing Act With Forced Letters, Law on Regional Tax and Retribution. Criminal provisions in tax administration applied also in Malaysia, Vietnam, South Africa and Germany and Nigeria through the Companies Tax Act 2007, which has been explicitly corporation or multinational companies as criminal tax evasion. The concept of criminal responsibility of corporate taxpayers in tax laws Malaysia and Nigeria need to be adopted into Indonesian tax laws to be able to account for the criminal multinationals in the criminal offense of tax evasion. Non-penal means that the need to build good corporate governance, the need for and the holding of ekstentifikasi tax treaties or tax treaty perpajakaan. Efforts imposition of criminal liability for multinational companies there are a few variations or system adopted in some countries. In Indonesia, the imposition of criminal liability is to the management of multinational companies operating in Indonesia. Unlike the cases of tax evasion that occurs in some other countries which already imposes criminal to multinationals as criminal tax evasion. Imposition of criminal responsibility needs to pay attention to the jurisdiction of the scope of criminal law and is still more than the administrative settlement Placed criminal path in the case of taxes by tax inspectors."

"A contracting state cannot tax the profits of an enterprise (resident) of the other Contracting State unless it carries on its business through a permanent establishment (PE) situated therein. Hence the establishment of a PE is a main condition that the source country can impose taxes on profits from foreign business activities.

Considering the importance of a PE to a source country in terms of imposing taxes on foreign business activities, therefore in order to optimize tax revenues, Directorate General of Tax (DGT) must carry out extensification efforts optimally on PE. Whether these extensification efforts on PE are optimal or not really depends on DGT?s capability in identifying and declaring PE status of Foreign Taxpayers that engage in business activities in Indonesia.

Based on the result of the research which has been done trough a series of interview with relevant parties, it can be concluded that extensification efforts of PE which have been done by DGT especially KPP Badora Dua are not optimum enough. The main source point of these not so optimum extensitication efforts is due to the not optimal process of PE identification being done.

There are various problems that cause PE identification could not be done optimally, which are: unavailability of sufficient data, weak skills of DGT's human resources, the lack of comprehension of the industry being supervised, the rapid growth of telecommunication and information technology, the high mobility of Foreign Taxpayers, taxpayer's poor knowledge as to the concept of PE, the tendency to impose Income Tax article 26 on every transaction having to do with Foreign Taxpayers, and also the reluctance of Foreign Taxpayers to register itself in as a PE.

To optimize PE extensification efforts, the DGT is advised to increase its capability in identifying and declaring the PE's status through development of a comprehensive and up to date data bank, stepping up employees know how, more intense cooperation with business association and certain technical departments, intensifying counselling to tax payers, renegotiation of Tax Treaties, increasing the quality of service and tax administration, and taking the follow-up steps intensively of the results of extensification."

"Dengan menggunakan data mikro yang disediakan oleh ORBIS, tesis ini mencoba mengukur tingkat efektivitas peraturan anti penghindaran pajak di ASEAN dalam mencegah pergeseran laba keluar negeri. Dengan menggunakan metode efek tetap data panel yang mencakup periode 2009-2018, thesis ini menemukan bahwa tingkat elastisitas atas outbound profit shifting terhadap perbedaan tarif pajak positif adalah 1,56%, dimana efek aturan penghindaran pajak dapat mencegah pergeseran profit sebesar 1,06%, yang menghasilkan dampak bersih pergeseran laba keluar negeri yang tidak bisa dicegah sebesar sebesar 0,5%.Selain itu, thesis ini juga menyimpulkan bahwa peraturan anti penghindaran pajak yang terlalu ketat akan menurunkan efektivitas peraturan anti penghindaran pajak.

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Using ORBIS company micro-level data, this thesis discussed the effectiveness of anti- avoidance regulation in tackling outbound profit shifting in ASEAN. Using fixed effect panel data for the period from 2009-2018, the thesis found that the elasticity of outbound profit shifting to positive tax rate differential is roughly 1.56%, where anti-avoidance effect brings back profit by 1.06%, which resulted in net impact of 0.5% of outbound profit shifting. While negative tax rate differential brings inbound profit shifting by 0.75%. Also, this paper conclude too strict anti-avoidance regulation will result in the decreasing effect."