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"Fluktuasi kurs mata uang suatu negara terhadap valuta asing, serta gejolak antara valuta asing itu sendiri terjadi setiap hari. Pihak pebisnis seperti importir dan eksportir sangat berkepentingan dengan kestabilan nilai tukar rupiah terhadap valuta asing. Situasi valas yang fluktuatif dimanfaatkan oleh kalangan spekulator untuk mendapatkan keuntungan melalui Transaksi Valuta Asing Berjangka Melalui Internet.Sampai saat sekarang ini belum ada peraturan yang mengatur secara jelas tentang, Perpajakan atas Penghasilan dari Transaksi Valula Asing Berjangka melalui Internet. Yang menjadi pokok masalah adalah bagaimana dapat menciptakan kejelasan dan kepastian berkenaan dengan pengenaan pajak atas penghasilan dari transaksi valas berjangka melalui internet, agar WajibPajak tidak ragu melaksanakankan kewajiban dan haknya. Hakekat ekonomi dari Transaksi Valas Betjangka Melalui Internet adalah bila investor memperoleh keuntungan akan menambalt kemampuan ekonomis yang akan dikenakan pajak. Sedangkan bila investor mengalami kerugian akan mengurangi kemampuan ekonomis yang mengurangi pajak.Penyelesaian transaksi secara langsung, berdasarkan pesanan, ataupun kehabisan marjin akan diselesaikan dengan cara reaiisasi dan metode "mark-to-market." Pemungutan pajak kepada masyarakat Wajib Pajak dapat lancar bila pihak pelaksana Kebijakan Pajak dan Hukum Pajak memperhatikan "Four Canons" dari Adam Smith, yaitu: Equality, Certainty, Convenience, dan economy, yang memenuhi Azas Keadilan yaitu Keadilazn Horizontal dan Keadilan VertikaI,daIam pemungulan pajak.Metode Penelitian dan Metode Pengumpulan Data yang dipakai dalam penelitian ini menggunakan metode penelitian kualitatif dengan memakai pendekatan deskriptif dan fenomenologis. Deskriplif berarti mengumpulkan tulisan-tulisan para ahli dan penuturan-penuturan yang berlaku. Fenomenologis berarti melalui wawancara langsung dapat diketahui pendapat pribadi pengambil kebijakan dan pelaku pasar.Fenomena yang dimaksud dengan penelitian ini adalah perolehan penghasilan dari pelaku transaksi valas berjangka melalui internet. Dari penelitian dokumen maupun penelitian di lapangan diperoleh temuan-temuan Penghitungan Penghasilan Kena Pajak, yang dihitung dari Penghasilan Neto berdasarkan pembukuan WajibPajak dikurangi Penghasilan Tidak Kena Pajak yang diberikan kepada WajibPajak Orang Pribadi. Pajak Penghasilan tentang dihitung dengan menerapkan tarif Pasal 17 UU PPh. atas Penghasilan Kena Pajak.Wajib Pajak yang diwawancarai tidak ada kesulitan untuk mengumpulkan bukti-bukti transaksi dengan menggunakan tasilitas yang disediakan perusahaan pialang, di mana WajibPajak mengikat kontrak transaksi valas beljangka melalui internet. Unluk WajibPajak Orang Pribadi yang memiliki usaha yang mempunyai Peredaran Bruto kurang dari 600 (enamratus)juta rupiah, tidal; diwajibkan pembukuan, melainkan wajib pencatatan saja. Untuk Transaksi Valas Berjangka tidak diterapkanNorma Penghitungan Penghasilan Neto, karena tidak ada peredaran usahanya, lagi pula untuk apa diterapkan Norma ataupun Pajak Penghasilan Final,karena dari bukti-bukti yang dikumpuIkan,WajibPajak dapat menyusun pembukuannya. Tujuan investor atau spekulalor yang rasional adalah mencari keuntungan.Keuntungan dari transaksi valas diperoleh apabila harga pokok valas yang dlbeli mengalami kenaikan. baik melalui pengambilan keuntungan langsung (spot) atau berdasarkan pesanan "take profit order", prosesnya menggunakan prinsip realisasi dengan metode "mark-to-market" Sebaliknya kerugian dari transaksi valas terjadi apabila harga pokok valas yang dijual mengalami kenaikan, kemudian dilakukan pemutusan transaksi rugi(cut loss) arau berdasarkan pesanan pembatasan kerugian (stop loss order) dan pada saat investor kehabisan marjin. Prosesnya menggunakan realisasi dan mark-to-market. Sampai saal ini belum ada upaya yang sungguh-sungguh dari pihak Direktorat Jenderal Pajak umuk mengeksplorasi potensi pajak dari Transaksi Valas Berjangka melalui Intemet. Pihak WajibPajak sendiri yang, menekuni bisnis ini terkesan menulup diri, apalagi untuk memperhatikan kewajiban pajaknya. Upaya yang sehamsnya dilakukan oleh Direktorat Jenderal Pajak adalah bertindak cepat membual buku pedoman tentang transaksi valas berjangka dan tara cara pemenuhan kewajiban pajak serta hak-hak yang dimiliki oleh WajibPajak. Dari uraian dan analisis dapat ditarik kesimpulan bahwa potensi pajak dari transaksi Valas Berjangka melalui internet oleh WajibPaiak OrangPribadi belum terjamah oleh Pihak Direktorat Jenderal Pujak dan belum ada upaya untuk mengeksplorasinya. Oleh karena itu Penulis menyampaikan kepada pihak Direktorat Jenderal Pajak untuk melakukan eksplorasi potensi pajak,segera mengeluarkan peraturan-peraturan perpajakan yang kondusif bagi investor untuk mendapatkan kepastian berusaha., melakukan sosialisasi kepada pelaku pasar, pelaku bursa, meIalui asosiasi-asosiasi terkait, khususnya Transaksi Valas Berjangka melalui internet yang dilakukanoleh orang Pribadi di Indonesia.

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Fluctuation of foreign currency known as foreign exchange ( forex ) to domestic currency rate, as well as the Fluctuation between foreign exchange rates itself happen everyday. Many entrepreneurs such as importers and exporters take much concern in the stabilities of rupiah rate against foreign exchange rates. This Fluctuative condition is being advantage by the speculators to make profit with foreign exchange transaction through internet. Until now, there are no clear tax regulations subjected to The Transaction on Foreign Exchange through lnternet. The main objective is how to create understandability and certainty on Taxation of Foreign Exchange Transaction through lntemet, so that the Taxpayers will have no doubt in doing their rights and obligations.

The economic substance of The Transaction on Foreign Exchange through Internet is when investors receive profit, it will increase the economic ability that can be taxed. On the other hand, if the investor suffer loss, it will decrease the economic ability that can deduct their tax obligations. The settlement of these transaction are done by realization and mark-to-market method. Tax collection to the taxpayers will run smoothly when The Tax Administration is concerned to Adam Smith's Four Canons, which are: Equality, Certainly, Convenience, and Economy, and should match with the equity principle, which are horizontal equity and vertical equity.

The Research tnethod and Data Collection method used in this thesis are based on The Qualitative Research Methodology with descriptive and phenomenon approach. Descriptive means to collect literatures from many experts and existing tax regulations. Phenomenon means through direct interview, we can know the personal opinion of the tax policy side and market user's. Phenomenon mentioned in this context means the earned income from personal investor of foreign exchange through internet."

"Transaksi derivatif merupakan instrument penting dalam dunia usaha untuk lindung nilai resiko, dan juga dapat digunakan untuk tujuan spekulasi. Kontrak berjangka adalah jenis yang paling umum dari transaksi derivatif. Perdagangan berjangka merupakan salah satu komponen penting bagi pembangunan ekonomi. Di Indonesia saat ini, penghasilan dari transaksi perdagangan berjangka dianggap sebagai pendapatan usaha, sehingga perhitungan pajaknya harus ditambah dengan penghasilan lainnya dan dikenakan pajak dengan tarif PPh Badan sebesar 25%. Penghasilan yang diperoleh dari transaksi derivatif yang diperdagangkan di bursa seharusnya dikenakan pajak final berdasarkan UU PPh Indonesia. Penelitian ini membahas ketentuan pajak penghasilan atas penghasilan dari transaksi derivatif berupa kontrak berjangka di bursa. Tujuan dari penelitian yaitu menentukan ketentuan manakah yang paling tepat untuk diberlakukan, apakah final atau tidak final dan menganalisis ketentuan pajak yang berlaku saat ini berdasarkan asas ease of administration, dengan pertimbangan teoritis dan implementasinya. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Data kualitatif yang diperoleh melalui studi literatur dan wawancara mendalam. Peneliti menyimpulkan bahwa ketentuan PPh Final lebih tepat untuk diberlakukan.

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Derivatives are essential instruments in business to hedge risk, but can also be used for speculative purposes. Futures contracts are the most common types of derivatives. Futures trading is one of important components for economic development. In Indonesia nowadays, income from futures trading is considered as a business income, so this will have to be added with other income and taxed at the 25% corporate income tax rate. Income derived from derivative transaction which traded on the exchange should be subject to final income tax based on Indonesian Income Tax Law. This study examines the income tax consequences of income derived from futures trading through the exchange.

The purpose of this study is to compare which the right tax regulation that should be applied to income from derivative transaction, final or non final and to analyze the current taxation rule about derivatives transaction against the principles of a good tax system (ease of administration), with theoritical considerations and implementations. This research is qualitative descriptive interpretive. The data were collected by means of depth interview and study some of literatures. The researcher concludes that final tax is applicable to income earned from derivative transaction."

"Penelitian ini menganalisis penentuan jenis penghasilan yang timbul dari pembayaran penghasilan yang dilakukan perusahaan di Indonesia yaitu PT. PGAS Telekomunikasi Nusatara (PGASCOM) kepada perusahaan-perusahaan asing di Singapura. Permasalahan yang dikaji dalam penelitian ini adalah penggolongan jenis penghasilan atas penghasilan dari transaksi sewa kabel fiber optik dan pengadaan akses internet yang dibayarkan PGASCOM ke Singapura, serta perlakuan perpajakan yang harus diterapkan oleh PGASCOM atas pembayaran penghasilan tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data berupa studi literatur dan studi lapangan dengan wawancara mendalam. Hasil penelitian menujukkan bahwa terdapat perbedaan interpretasi di lapangan dalam menafsirkan ketentuan yang berlaku yaitu P3B Indonesia-Singapura sehingga terdapat jenis penghasilan yang berbeda-beda atas penghasilan sewa kabel fiber optic, yaitu Immovable Property, Royalty, dan Business Income. Berdasarkan analisis yang dilakukan, jenis penghasilan yang paling tepat untuk kedua transaksi tersebut ditinjau dari P3B Indonesia-Singapura adalah jenis business income. Perusahaan-perusahaan asing Singapura tersebut tidak melakukan kegiatan usaha di Indonesia melalui suatu Bentuk Usaha Tetap, Oleh karena itu Indonesia tidak memiliki hak pemajakan sehingga PGASCOM juga tidak memiliki kewajiban perpajakan atas penghasilan yang dibayarkannya tersebut. Untuk menghindari adanya interpretasi yang berbeda- berbeda maka diperlukan hukum yang lebih pasti mengatur mengenai kriteria-kriteria jenis penghasilan yang terdapat di dalam P3B, misalnya melalui penerbitan Surat Edaran atau mereformasi Undang-Undang Perpajakan. PGASCOM (Wajib Pajak) pun harus lebih aktif dengan mengajukan surat permohonan penegasan ke DJP mengenai hal-hal terkait penentuan jenis penghasilan ataupun perlakuan perpajakan yang harus diterapkan untuk menghindari masalah-masalah di lapangan yang dapat menimbulkan kerugian.

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This undergraduate thesis analyzes the determination of income arising from the payment of income by the company in Indonesia, PT. PGAS Telekomunikasi Nusatara (PGASCOM) to foreign companies in Singapore. The problems examined in this research is the classification of income from the lease of fiber optic cable and income from the purchase of internet access paid by PGASCOM to Singapore’s companies, also the implications of tax treatment applied by PGASCOM for such income. This research uses qualitative approach with literature study and field research method for data collecting.

The results show that there are different interpretations in the field of interpreting the income types for the lease of fiber optic cable on Tax Treaty, such as the Immovable Property, Royalty, and Business Income. Based on the analysis, the determination of income arising from both transactions in terms of Tax Treaty Indonesia-Singapore is Business Income. Singapore companies do not conduct business activities in Indonesia through a Permanent Establishment, therefore Indonesia does not have taxing rights so PGASCOM does not have any tax liability of the payment of such income.

To avoid different interpretations, it requires a specific regulation to adjust the characterization of income contained in Tax Treaty, for example, through the issuance of Circular or reform the Tax Act. PGASCOM (as taxpayer) has to be more active by submitting a confirmation requested letter on matters related to the determination of income or tax treatment that should be applied, to avoid some problems in the field that can cause some loss."

"The currency or foreign exchange (FX) market is the largest financial market in the world, with trading volumes surpassing $1,9 trillion a day. Although primarily dominated by a worldwide network of interbank traders, a new era of internet-base communication technologies has recently allowed individual investors to gain direct access to this popular and profitable market. Trading in the foreign exchange market is an alternative tool for investment other than investing in stock market.The tax issues on gain from foreign exchange trading tend to be disorienting since there are no tax circular that regulates the implementation of foreign exchange trading in Indonesia. Since the absence of specific income tax law on gain from forex trading, this research attempts to explain the nature of foreign exchange trading itself, then it will describe the difference between the US Income tax treatment and the Indonesian income tax treatment on gain on forex trading followed by the conclusion to propose the right alternative tax treatment to be implemented in Indonesia. This research uses qualitative approach with descriptive technique. Library study, field study and benchmarking are chosen to gather the information. The field study is executed by interviewing tax officers, brokers, and academic scholar. While as the benchmarking is being executed by comparing with tax rule in the United State of America to propose the right tax treatment to be implemented in Indonesia.Forex trading is traded in the Over the Counter Market where there are no centralized exchanges. The nature of forex trading is to speculate in buying or selling foreign currency contract in the spot market. According to the Indonesian income tax regulation article 4(1) leter l stated that gain on foreign exchange are treated as an taxable object whilst loss on foreign exchange principally could be recognized as deductible expense. Since the absence of specific regulation relating to the tax treatment on forex trading therefore the general rule may apply, the general rule stated forex trading falls under business income category and that all increase in economic capability originating from Indonesia as well as from offshore shall be accumulated and taxed according to article 17 tax rate.Differ from the Indonesia tax law, the US tax law on profit from the fluctuation in foreign exchange rates are treated differently from foreign exchange trading. The fluctuation in foreign exchange rate as as part of their normal course of business fall under IRC Section 988. Gains and losses from foreign exchange (such as buying and selling of foreign goods) are treated as interest income or expense and get taxed accordingly. Since forex traders are also exposed to daily exchange rate fluctuations, their trading activity falls under the provisions of Section 988. These daily fluctuations can be considered part of a currency trader's assets in the normal course of his business; the IRS gives the trader the option of rejecting (opting out) of Section 988 and electing that the gains be taxed under the favorable 60/40 split of IRC Section 1256. Under IRC Section 1256, forex traders can have a significant advantage over stock traders. Forex traders are allowed to split their capital gains using a 60% / 40% split. This means that 60% of the capital gains are taxed at the lower, long-term capital gains rate (currently 15%) and the remaining 40% at the ordinary or short-term capital gains rate, which depends on the tax bracket the trader falls under (as high as 35%). This results in an average rate of 23%, which is 12% less than the regular (short-term) rate.From the comparative study between the US tax laws on foreign exchange trading, this research propose an alternative tax policy on forex trading in Indonesia. One of the alternative is only net gain are calculated and tax. The second alternative to be implemented in the form of withholding final tax payment from every realize transaction."

"Local Currency Settlement (LCS) merupakan salah satu kebijakan moneter Bank Indonesia (BI) di pasar valuta asing Indonesia dalam menekan risiko nilai tukar eksternal berupa penyelesaian transaksi menggunakan mata uang lokal selain Dolar Amerika Serikat (USD). Dalam penelitian ini, diangkat pokok permasalahan, yaitu bagaimana pengaturan dan implementasi hukum dari pelaksanaan LCS dalam mekanisme penyelesaian transaksi valuta asing di Indonesia. Bentuk penelitian dalam skripsi ini bersifat doktrinal dengan didukung oleh alat pengumpulan data berupa bahan pustaka dan wawancara. Simpulan yang didapat dari penelitian ini adalah: 1. pengaturan LCS telah diatur dalam Peraturan Bank Indonesia Nomor 22/12/PBI/2020 tentang Penyelesaian Transaksi Bilateral Menggunakan Mata Uang Lokal melalui Bank (PBI LCS); dan 2. Implementasi hak dan kewajiban serta tanggung jawab hukum Pelaku dalam pelaksanaan LCS sudah terlaksana dengan baik sesuai dengan pengaturan induknya. Meski telah menunjukkan perkembangan dalam implementasi LCS, masih ditemukan permasalahan hukum seperti belum diaturnya pelindungan hukum terhadap terjadinya risiko gagal bayar serta keterbatasan cakupan dari pengaturan LCS. Beberapa saran yang diberikan, antara lain: 1. BI harus dapat mengakomodasi pengaturan LCS yang memperluas cakupan transaksi dari sisi produk dan dari sisi pelaku; dan 2. BI bersama seluruh pemangku kepentingan, termasuk tetapi tidak terbatas pada yang tergabung dalam Satuan Tugas Nasional LCS, Bank-Bank ACCD di Indonesia, dan juga otoritas bank sentral Negara Mitra harus secara aktif mensosialisasikan mekanisme LCS dengan menawarkan efisiensi transaksi tanpa harus melakukan konversi ganda ke USD.

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Local Currency Settlement (LCS) is one of the monetary policies of Bank Indonesia (BI) in Indonesia's foreign exchange market in suppressing external exchange rate risks in the form of settlement of transactions using local currencies other than the United States Dollar (USD). In this research, the subject matter is raised, namely how the legal arrangements and implementation of the implementation of LCS in the foreign exchange transaction settlement mechanism in Indonesia. The form of research in this thesis is doctrinal in nature supported by data collection tools in the form of library materials and interviews. The conclusions obtained from this research are: 1. the LCS arrangement has been regulated in Bank Indonesia Regulation Number 22/12/PBI/2020 concerning Bilateral Transaction Settlement Using Local Currency Through Banks (PBI LCS); and 2. the implementation of the rights and obligations and legal responsibilities of the Actors in the implementation of LCS has been carried out properly in accordance with the parent regulation. Although it has shown progress in the implementation of LCS, there are still legal problems such as the lack of legal protection against the risk of default and the limited scope of the LCS regulation. Some suggestions are given, among others: 1. BI must be able to accommodate LCS arrangements that expand the scope of transactions in terms of products and actors; and 2. BI together with all stakeholders, including but not limited to those who are members of the LCS National Task Force, ACCD Banks in Indonesia, and also the central bank authorities of Partner Countries must actively socialize the LCS mechanism which offers transaction efficiency without having to do double conversion with USD."

"Kemajuan teknologi informasi yang melonjak pesat berbanding lurus dengan meningkatnya pengguna internet di Indonesia. Dengan meningkatnya pengguna internet, meningkat pula jumlah transaksi elektronik di Indonesia. Kebijakan pemerintah terkait transaksi elektronik ini perlu terintegrasi untuk menghindari tumpang tindihnya peraturan serta memaksimalkan pemasukan negara dari pajak penghasilan, termasuk juga penerapan Persetujuan Pajak Berganda terhadapnya. Pemerintah dalam hal ini berwenang untuk memastikan kepatuhan pajak bagi para pelaku transaksi elektronik di Indonesia. Belum lama ini sempat disahkan Peraturan Menteri Keuangan (PMK) Nomor 210 Tahun 2018 tentang Perlakuan Perpajakan Atas Transaksi Perdagangan Melalui Sistem Elektronik (E-Commerce). Namun sebelum sempat diberlakukan, PMK tersebut justru dicabut. Dengan pencabutan PMK tersebut, saat ini belum ada peraturan yang secara jelas mengatur mengenai transaksi elektronik melalui Platform Marketplace. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan peraturan perundang-undangan dan kepustakaan. Kesimpulan yang didapat dari penelitian ini adalah saat ini pemungutan pajak penghasilan terhadap transaksi elektronik masih menggunakan ketentuan yang sama dengan pajak penghasilan atas transaksi konvensional. Dari hal tersebut, maka diharapkan setelah ini akan dikeluarkan peraturan baru yang khusus mengatur mengenai perpajakan terhadap transaksi elektronik dan penerapan Persetujuan Penghindaran Pajak Berganda terhadapnya untuk memaksimalkan pemungutan pajak penghasilan terhadap transaksi elektronik.

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The rapid advancement of information technology is directly proportional to the increase in internet users in Indonesia. With the increase in internet users, the number of electronic transactions in Indonesia has also increased. Government policy regarding electronic transactions needs to be integrated to avoid overlapping of regulations and to maximize state revenues from income taxes, including the application of the Double Taxation Agreement. The government in this case has the authority to ensure tax compliance for perpetrators of electronic transactions in Indonesia. Recently, the Minister of Finance released Peraturan Menteri Keuangan (PMK) Nomor 210 Tahun 2018 about Perlakuan Perpajakan Atas Transaksi Perdagangan Melalui Sistem Elektronik (E-Commerce). But before it could take effect, the PMK 210/2018 was actually revoked. With the revocation of the PMK 210/2018, there are currently no regulations that clearly regulate electronic transactions through the Marketplace Platform. This study uses a normative legal research method with a law and literature approach. The conclusion obtained from this study is that currently the collection of income tax on electronic transactions still uses the same provisions as income tax on conventional transactions. From this, it is expected that after this will be issued a new regulation specifically regulating the taxation of electronic transactions and the application of the Double Taxation Avoidance Agreement to maximize the collection of income tax on electronic transactions."

"Skripsi ini membahas masalah hukum terkait transaksi derivatif valuta asing dalam perbankan di Indonesia. Transaksi derivatif valuta asing mempunyai karakteristik yang khusus jika dibandingkan dengan transaksi derivatif biasa. Transaksi derivatif valuta asing mempunyai kemampuan untuk melakukan lindung nilai terhadap fluktuasi kurs valuta asing guna memperkecil risiko dalam kegiatan dagang ekspor impor. Transaksi Derivatif valuta asing juga berguna untuk meningkatkan potensi keuntungan yang dapat diraih namun disisi lain dalam keadaan tertentu seperti krisis, juga dapat menimbulkan kerugian karena bergantung pada fluktuasi kurs mata uang asing. Hasil penelitian dalam skripsi ini menyimpulkan bahwa kerugian yang diakibatkan ketidakpastian pergerakan ekonomi global dalam transaksi derivatif valuta asing dapat diminimalisir sehingga tujuan lindung nilai dari transaksi derivatif valuta asing dapat terlaksana.

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This Thesis review legal issues on foreign exhange derivative transaction in Indonesia. ini membahas masalah hukum terkait transaksi derivatif valuta asing dalam perbankan di Indonesia. Foreign exhange derivative transaction have more specific characteristic than normal derivative transaction. Foreign exhange derivative transaction have function to hedge exchange rate fluctuation to minimize international trade risk. Foreign exhange derivative transaction can also be used to maximize profit potential. However on certain circumstances, it can cause loss because it depend on exchange rate fluctuation. As a transaction with relatively bigger risk than normal derivative transaction, legal certainty and good law enforcement will be needed to ensure trust for Indonesia Bank. The result of research on this thesis conclude that loss caused by golbal economy uncertainty can be minimized to make the purpose of hedging by foreign exhange derivative transaction can be done succesfully."

"Invention Internet represent big revolution in the world of computer and communications. By finding of telephone, radio, television and computer have been happened by the new step in the world of integrated communications. Internet is a appliance of information spreading globally, a mechanism of information spreading and a media for colaboration and have interaction usher individual by using computer without blocked by a geographical boundary. Internet is a successful example from a invesment, dedication and komitmen to a researching into and the infrastructure development of information.Influence from internet do not only hit those who reside in area of information technology and just computer, but all walks of life which have exploited this internet as a means of online to finish assorted of their duty such as e-commerce and information acquirement.E-commerce is defined as the buying of goods and services in physical or electronic form, using an electronic communication device such as telephone, personal computer, online kiosk, automatic teller machine, smart card or smart phone through a telecommunications channel such as the traditional public telephone network, computer network, mobile communications network and the like A way of transaction business which can be conducted from long distance and without recognizing existence of state boundary of through later internet recognized by the name of e-commerce, generating existence of question of how the tax administration impose tax for income from transaction e-commerce, whether existing taxation rule now have adequate in imposing tax for income from transaction e-commerce and any kind of income got from transaction e-commerce.Method research is conducted by bibliography study to learn and analyze literatures of related to problems fundamental and interview with all expert.From research result known that after tax administration know characteristic from determinable transaction e-commerce hence the economic essence from each existing transaction as long as there is additional of economic ability of arising out of effect the transaction hence there is tax object which can be collected by tax, escaped what name weared by taxpayer but side administration of difficulty tax still trace transaction e-commerce without available of data or information that is needed, especially if the transaction conducted through server or taxpayer which beyond country. Taxation rule for income not yet adequate enough in tax imposition for income from transaction e-commerce. The regulation not yet arranged completely and totally hit taxation treatment for transaction e-commerce and tax treaty even also not yet arranged completely hit transaction e-commerce. About determination of transaction e-commerce earn assumed to own a permanent establishment even also at tax law number 17 in the year 2000 about taxation income not yet been arranged completely and totally although at article 5 (1) point P at Newest tax law Number 36 in the year 2008 about taxation income have been entered that computer, electronic agent, or the automatic equipments owned, rent, or used by organizer of electronic transaction to run business activity of through internet pertained into permanent establishment but the mentioned still less be specific because of this transaction e-commerce need a taxation rule which changing rules and need ability to adopt unique from this transaction e-commerce. Income got from transaction e-commerce. OECD TAG divide 28 type of transaction e-commerce and most of the the transaction generate production of effort and royalty."

"Perkembangan teknologi memungkinkan perusahaan asing untuk beroperasi secara digital di negara lain dan memperoleh keuntungan usaha dari masyarakat negara lain tanpa perlu hadir secara fisik di sana. Salah satu sektor yang terdampak dari digitalisasi ini adalah sektor hiburan melalui tersedianya berbagai layanan konten dan/atau aplikasi melalui internet (layanan over the top atau “OTT”) yang membuat konten daring dapat diakses secara global tanpa penyedia layanannya perlu mendirikan tempat usaha di negara tersebut. Namun, pengaturan terkait layanan OTT di Indonesia cenderung masih berlandaskan kehadiran fisik untuk bisa membebankan kewajiban dan pertanggungjawaban kepada perusahaan asing secara hukum. Penelitian ini akan menggali bagaimana hukum Indonesia mengatur penyedia layanan OTT asing seperti Prime Video, WeTV, dan iQiyi yang beroperasi tanpa mendirikan bentuk usaha tetap dan bagaimana langkah yang dapat dilakukan negara untuk memperjelas kedudukan penyedia layanan OTT asing yang tidak hadir secara fisik di Indonesia. Pengumpulan data dalam penelitian ini dilakukan melalui studi pustaka dengan metode yuridis normatif, deskriptif kualitatif, dan deskriptif analisis. Hasil penelitian menunjukkan bahwa secara umum sebagai anggota World Trade Organization, Indonesia berkomitmen melakukan liberalisasi sektor layanan digital bagi pihak asing. Secara khusus, hukum Indonesia baru mengatur dalam aspek perpajakan dan pendaftaran sebagai perusahaan digital. Jika memenuhi ketentuan kehadiran ekonomi signifikan, penyedia layanan OTT dipersamakan dengan bentuk usaha tetap sehingga dapat dikenakan pajak penghasilan. Adapun langkah yang dapat dilakukan negara adalah merevisi aturan seputar bentuk usaha tetap dan menentukan kriteria konkret dari “kehadiran ekonomi signifikan” yang dapat mengacu pada panduan yang dikeluarkan oleh Organisation for Economic Co-operation and Development dan G20 serta melakukan kerja sama antara Kementerian Komunikasi dan Informatika, Kementerian Keuangan, dan Kementerian Perdagangan dalam mengusahakan pembebanan kewajiban kepada penyedia layanan OTT asing melalui optimalisasi pangkal data ketiga lembaga.

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Technological developments allow foreign companies to operate digitally in other countries and gain business benefits from the people of other countries without the need to be physically present there. One of the sectors affected by this digitalization is the entertainment through the availability of various content and/or application services via the internet (over the top or “OTT” services) that makes online content globally accessible without the need for its service provider to establish a place of business in said country. However, regulations related to OTT services in Indonesia still tends to rely upon physical presence for foreign companies to bear obligations and be accountable by law. This research will explore how Indonesian law regulates foreign OTT service providers such as Prime Video, WeTV, and iQiyi that operate without a permanent establishment and what the state can do to clarify the position of foreign OTT service providers who are not physically present in Indonesia. Data collection in this study was carried out through literature study using juridical-normative, descriptive-qualitative and descriptive-analytical research methods. The research concludes that in general, as a member of the World Trade Organization, Indonesia is committed to liberalizing the digital service sector for foreign parties. Specifically, regulations surrounding OTT service providers under Indonesian law have only covered aspects of taxation and registration as a digital company. If they meet the criteria of “significant economic presence”, foreign OTT service providers can be treated as a permanent establishment, hence are subject to income tax. To clarity their position, the state may have to revise the regulation regarding permanent establishment and determine concrete criteria for the concept of “significant economic presence” which can refer to the guidelines issued by the Organisation for Economic Co-operation and Development and G20. Moreover, the state, through the Ministry of Communication and Informatics, the Ministry of Finance, and the Ministry of Trade can also work together optimizing their databases in an effort to impose obligations on the foreign OTT service providers."