TUGAS

HUKUM PAJAK

OLEH :

I Komang Gede Jaya Artha Kusuma

1804551492

FAKULTAS HUKUM
UNIVERSITAS UDAYANA
DENPASAR
2021
 SOAL
1. Apakah keberadaan orang asing di Indonesia termasuk subyek pajak dalam negeri
atau tidak?
Dan dalam kapasitas sebagai perwakilan negara lain, dan dalam kapasitas sebagai
organisasi internasional bagaimana?
JAWAB
1. Iya, dikarenakan badan yang didirikan atau bertempat kedudukan di Indonesia, pada
dasarnya, warga Negara Asing termasuk Subjek Pajak Luar Negeri. SPLN dapat
ditetapkan sebagai wajib pajak karena: Memperoleh penghasilan yang bersumber dari
Indonesia yang dibayarkan melalui BUT (Bentuk Usaha Tetap) di Indonesia. Dan untuk
dalam kapasitas sebagai perwakilan negara lain, dan dalam kapasitas sebagai
organisasi internasional ialah, bukan Termasuk Subjek Pajak, menurut undang-undang
pajak Penghasilan telah memberikan kewenangan kepada Menteri Keuangan untuk
menentukan organisasi internasional mana saja sebagai bukan subjek pajak.
Berdasarkan Peraturan Menteri Keuangan nomor 156/PMK.010/2015 bahwa pejabat
organisasi internasional termasuk juga sebagai bukan subjek pajak dengan syarat :

 bukan warga negara Indonesia; dan

 tidak menjalankan usaha atau kegiatan atau pekerjaan lain untuk memperoleh
penghasilan dari Indonesia.

Jadi, terkait organisasi internasional, bukan subjek pajak terdiri :

 organisasi itu sendiri, dan

 pejabat organisasi dengan syarat.

Daftar organisasi internasional yang ditentukan oleh Peraturan Menteri Keuangan

nomor 156/PMK.010/2015 yaitu :

1. IBRD (International Bank for Reconstruction and Development)

2. IMF (International Monetary Fund)
3. FAO (Food and Agricultural Organization)
4. ILO (International Labour Organization)
5. UNHCR (United Nations High Commissioner for Refugees)
6. UNIC (United Nations Information Centre)
7. UNICEF (United Nations Children’s Fund)
8. UNESCO (United Nations Educational, Scientific, and Cultural Organization)
9. WHO (World Health Organization)
10. World Bank
11. Asean Secretariat
12. SEAMEO (South East Asian Minister of Education Organization)
13. ACE (The ASEAN Centre for Energy)
14. NORAD (The Norwegian Agency for International Development)
15. Plan International Inc
16. PCI (Project Concern International)
17. IDRC (The International Development Research Centre)
18. NLRA (The Netherlands Leprosy Relief Association)
19. The Commission of The European Communities
20. OISCA INT. (The Organization for Industrial, Spiritual and Cultural
Advancement International)
21. World Relief Cooperation
22. APCU (The Asean Heads of Population Coordination Unit)
23. SIL (The Summer Institute of Linguistics, Inc.)
24. IPC (The International Pepper Community)
25. APCC (Asian Pacific Coconut Community)
26. INTELSAT (International Telecommunication Satellite Organization)
27. People Hope of Japan (PHJ) dan Project Hope
28. CIP (The International Potato Centre)
29. ICRC (The International Committee of Red Cross)
30. Terre Des Hommes Netherlands
31. Wetlands International
32. HKI (Helen Keller International, Inc.)
33. Taipei Economic and Trade Office
34. Vredeseilanden Country Office (VECO) Belgia
35. KAS (Konrad Adenauer Stiftung)
36. Program for Appropriate Technology in Health, USA-PATH
37. Save the Children-US dan Save the Children-UK
38. CIFOR (The Center for International Forestry Research)
39. Kyoto University-Jepang
40. ICRAF (the International Centre for Research in Agroforestry)
41. Swisscontact-Swiss Foundation for Technical Cooperation
42. Winrock International
43. Stichting Tropenbos
44. The Moslem World League (Rabithah)
45. NEDO (The New Energy and Industrial Technology Development Organization)
46. HSF (Hans Seidel Foundation)
47. DAAD (Deutscher Achademischer Austauschdienst)
48. WCS (The Wildlife Conservation Society)
49. BORDA (The Bremen Overseas Research and Development Association)
50. ASEAN Foundation
51. SOCSEA (Sub Regional Office of CIRDAP in Southeast Asia)
52. IMC (International Medical Corps)
53. KNCV (Koninklijke Nederlands Centrale Vereniging tot Bestrijding der
Tuberculosis)
54. Asia Foundation
55. The British Council
56. CARE (Cooperative for American Relief Everywhere Incorporation)
57. CCF (Christian Children’s Fund)
58. CWS (Church World Service)
59. The Ford Foundation
60. FES (Friedrich Ebert Stiftung)
61. FNS (Friedrich Neumann Stiftung)
62. IRRI (International Rice Research Institute)
63. Leprosy Mission
64. OXFAM (Oxford Committee for Famine Relief)
65. WE (World Education, Incorporated, USA)
66. KOICA (Korea International Cooperation Agency)
67. ERIA (Economic Research Institute for ASEAN and East Asia)
68. JETRO (Japan External Trade Organization)
69. IFRC (International Federation of Red Cross and Red Cresent Societies)
70. UNDP (United Nations Development Programme), meliputi:
a. IAEA (International Atomic Energy Agency)
b. ICAO (International Civil Aviation Organization)
c. ITU (International Telecommunication Union)
d. UNIDO (United Nations Industrial Development Organizations)
e. UPU (Universal Postal Union)
f. WMO (World Meteorological Organization)
g. UNCTAD (United Nations Conference on Trade and Development)
h. UNEP (United Nations Environment Programme)
i. UNCHS (United Nations Centre for Human Settlement)
j. ESCAP (Economic and Social Commission for Asia and The Pacific)
k. UNFPA (United Nations Funds for Population Activities)
l. WFP (World Food Programme)
m. IMO (International Maritime Organization)
n. WIPO (World Intellectual Property Organization)
o. IFAD (International Fund for Agricultural Development)
p. WTO (World Trade Organization)
q. WTO (World Tourism Organization)