Steven Orlando (2101680546)

LB53

ASSESSMENT METHOD
Group Project untuk International Taxation
Command:
1. Individual assignment
2. Typed with Times New Roman Font Theme, Font Size 12, 1.5 spaces
3. Provide calculations and explanations for each analysis on the basis of clear rules
4. Upload the report to Binusmaya
Project Output
1. In-depth report calculation and analysis related to the case
2. Presentation Report
Due date: Week 12 (sessions 23-24)

CASE

Case 1
For the purpose of delivering its products regularly to outside Indonesia, PT. Indotama
chartered a ship from Auship Inc, an Australia shipping company, in bare boat basis, Auship
Inc does not have a permanent establishment in Indonesia, In 2018, PT.Indotama paid a
charter fee of USD 1.000.000 to Auship Inc.
Question:
a. Compute the income tax liability of Auship Inc, if any
No income tax liability

b. Give analize about tax income to transaction !

Because Auship. Inc does not have a permanent establishment in Indonesia, Auship. Inc has
taxable of tax income article 26 with rate 20% and cut by PT. Indonesia.
Then Auship .Inc is company in Australia have tax treaty to Indonesia we look on Agreement
Between
The Government of The Republic of Indonesia and The Government of Australia in articel 8
number 1 " Profits from the operation of ships or aircraft derived by a resident of one of the
Contracting States shall be taxable only in that State. "

So Auship .Inc does not have income tax liability in Indonesia and have income tax liability
in Australia

Case 2
PT BS (02333556058000) is a publicly owned public company of 40% shares, dividends are
distributed as follows:

No Shareholders Tax Treaty NPWP SKD/CoD Devidend

(Idr)
1 PT ABC √ 100.000.000
2 PT BCD √ 200.000.000
3 WLO Ltd Netherlands √ 400.000.000
4 AMT Ltd Netherlands Blank 300.000.000
5 Personals √ 1.000.000.000
Public
6 Personals Blank 450.000.000
Public

Calculate the income tax payable on the distribution of dividends above and specify the type
of tax!
Give analize about the tax rules imposed on the case!
1. PT ABC has NPWP, karena wajib pajak badan dalam negeri di kenakan tarif sebesar
15% sesuai dengan PPh pasal 23.
Income tax payable : 100.000.000 × 15 % = 15.000.000
2. PT BCD has NPWP, karena wajib pajak badan dalam negeri dikenakan tarif sebesar
15% sesuai dengan PPH pasal 23.
Income Tax Payable : 200.000.000 x 15% = 30.000.000
3. WLO Ltd in netherlands has SKD/COD maka dikenakan tarif tax treaty yang berlaku
antara indonesia dan netherlands 10%
Income Tax payable : 400.000.000 x 10% = 40.000.000
4. AMT Ltd in netherlands but do not have SKD/COD maka di kenakan tarif pasal 26
dengan tarif sebesar 20%
Income tax payable : 300.000.000 x 20% = 60.000.000
5. Personal public (dalam negeri) has NPWP dan di kenakan PPh pasal 4(2) final dengan
tarif 10%
Income tax payable : 1.000.000.000 x 10% = 100.000.000
6. Personal public (WNA) karena warga negara asing di kenakan PPh pasal 26 dengan
tarif 20%
Income tax payable : 450.000.000 x 20% = 90.000.000