Article 19 IND- JPN Article 18 INA-MLY

GOVERNMENT SERVICE

Article
OECD Model (Indo-Japan) UN Model (Indo-Malaysia)
19&18
Remuneration, other than a
(a)Remuneration, other than a (a)
pension, paid by a
pension, paid by a Contracting
Contracting State or a
State, or a political subdivision
political subdivision, a
or a local authority thereof, to
local authority or a
an individual in respect of
statutory body thereof to
services rendered to that
any individual in respect of
Contracting State, or political
services rendered to that
subdivision or local authority
State or political
thereof, in the discharge of
subdivision, local authority
functions of a governmental
or statutory body thereof
nature, shall be taxable only in
shall be taxable only in that
that Contracting State.
State.
Paragrap (b)However, such remuneration (b)However,such
h1 shall be taxable only in the remuneration shall be
other Contracting State if the taxable only in the other
services are rendered in that Contracting State if the
other Contracting State and the services are rendered in
individual is a resident of that that State and the recipient
other Contracting State who: is a resident of that State
(i) is a national of that other who:
Contracting State; or (i) is a national of that
(ii) did not become a resident State; or
of that other Contracting (ii) did not become a
State solely for the resident of that State
purpose of performing the solely for the purpose
services. of performing the
services.
Pada Paragraf 1 Pasal 18&19, Balas jasa, selain pensiun, yang dibayarkan oleh
Negara pihak pada Persetujuan, atau bagian ketatanegaraannya atau pemerintah
daerahnya atau badan resmi dibawahnya kepada setiap orang pribadi sehubungan
dengan jasa-jasa yang diberikan kepada Negara tersebut atau kepada bagian
ketatanegaraannya atau pemerintah daerahnya atau kepada badan resmi lainnya
hanya akan dikenakan pajak di Negara itu.
Namun demikian, balas jasa tersebut hanya akan dikenakan pajak di Negara pihak
pada Persetujuan lainnya apabila jasa-jasa tersebut diberikan di Negara pihak
pada Persetujuan lainnya dan penerima jasa adalah penduduk Negara pihak pada
Persetujuan lainnya itu yang :
(i) merupakan warganegara Negara itu; atau
(ii) tidak menjadi penduduk Negara itu semata-mata karena bermaksud untuk
 memberikan jasa-jasanya.

Article
OECD Model (Indo-Japan)
19&18
Any pension paid by, or out of
funds to which contributions are
made by, a Contracting State, or
a political subdivision or a local
authority thereof, to an
Paragrap
individual in respect of services
h2
rendered to that Contracting
State or political subdivision or
local authority thereof, shall be
taxable only in that Contracting
State.
UN Model (Indo-Malaysia)
Any pension paid by, or out of
funds created by, a Contracting
State or a political subdivision,
a local authority or a statutory
body thereof to any individual
in respect of services rendered
to that State, or political
subdivision, local authority or
statutory body thereof shall be
taxable only in that State.

Pada Paragraf 2 tidak terdapat perbedaan pada perjanjian Indonesia-Japan dan

Indonesia-Malaysia yang menerangkan bahwa setiap pensiun yang dibayar oleh
atau dari dana-dana yang diadakan oleh suatu Negara akibat hubungan kerja
masalalu, hanya akan dikenakan pajak dinegara itu.

Article
OECD Model (Indo-Japan) UN Model (Indo-Malaysia)
19&18
The provisions of Articles 14,
The provisions of Articles 15,
15 and 17 shall apply to
16, 17 and 18 shall apply to
remuneration or pensions in
remuneration or pensions in
respect of services rendered in
Paragraph respect of services rendered in
connection with any trade or
3 connection with a business
business carried on by a
carried on by a Contracting
Contracting State or a political
State, or a political subdivision
subdivision, a local authority or
or a local authority thereof.
a statutory body thereof.
Pada paragraf ini ketentuan ketetuan diatas yang disebutkan oleh masing-masing
negara akan berlaku terhadap balas jasa berkenaan dengan pemberian jasa dalam
hubungan dengan suatu perdagangan atau usaha yang dijalankan oleh Negara
pihak pada Persetujuan atau bagian ketatanegaraan atau pemerintah daerahnya
atau badan resmi lainnya.
 Article 21 IND- JPN Article 19 INA-MLY
STUDENTS AND TRAINEES
Article
OECD Model (Indo-Japan)
21&19
Paragrap An individual who was a
h1 resident of a Contracting State
immediately before making a
visit to the other Contracting
State and is temporarily present
in that other Contracting State
solely:
(a) as a student at a university,
college, school or other
accredited educational
institution in that other
Contracting State; or
(b) as a recipient of a grant,
allowance or award for the
primary purpose of study or
research from a study, research or training
governmental, religious,
charitable, scientific,
literary or educational
organization; or
(c) as a business apprentice;
shall be exempt from tax in that
other Contracting State, for a
period not exceeding five taxable
years from the date of his first
arrival in that other Contracting
State, in respect of:
(i) remittances from abroad for
the purpose of his
maintenance, education,
study, research or training;
(ii) the grant, allowance or
award;
(iii) remuneration for personal
services in that other
UN Model (Indo-Malaysia)
An individual who is a resident
of a Contracting State
immediately before making a
visit to the other Contacting
State and is temporarily present
in the other State solely:
(a) as a student, at a
recognized university,
college, school or other
similar recognized
educational institution in
that other State;
(b) as a business or technical
apprentice; or
(c) as recipient of a grant,
allowance or award for
the primary purpose of
from the Government of
either State or from a
scientific, educational,
religious or charitable
organization or under a
technical assistance
programme entered into
by the Government of
either State,
 Contracting State paid by
his employer who is a
resident of the first-
mentioned Contracting
State; and
(iv) remuneration for personal
services in that other
Contracting State other than
the remuneration referred to
in sub-paragraph (iii) not
exceeding the sum of
600,000 Yen if that other
Contracting State is Japan,
or 900,000 Indonesian
Rupiahs if that other
Contracting State is
Indonesia, during any
calendar year.
Pada Model P3B Indonesia-Jepang dan Indonesia-Malaysia, berisi tentang
dibebaskannya para mahasiswa atau pelajar yang melakukan kunjugan ke
negara lainnya dan untuk sementara berada di negara lainnya hanya semata-
mata melakukan kegiatan belajar.
Pada ayat 1 bagian c antara Indonesia dengan Jepang ada beberapa hal yang
tidak ada antara Indonesia dengan Malaysia, yaitu untuk suatu jangka waktu
yang tidak
melebihi 5 tahun pajak terhitung dari tanggal kedatangannya yang pertama di
Negara lain tersebut, atau pendapatan yang diperoleh dari:
(i)pengiriman uang dari luar negeri untuk maksud keperluan hidupnya,
pendidikan, pelajaran, riset atau latihan.
(ii) bantuan, tunjangan atau hadiah.
(iii) pemberian jasa perorangan di Negara lainnya itu yang dibayar oleh majikan
yang merupakan penduduk dari Negara yang disebut pertama, dan
(iv) pemberian jasa perorangan di Negara lainnya itu selain pendapatan yang
disebut dalam sub-ayat (iii), tidak melebihi jumlah 600.000 yen apabila Negara
lainnya itu Jepang, atau 900.000, rupiah apabila Negara lainnya itu adalah
Indonesia, selama satu tahun takwim.

Article OECD Model (Indo-Japan) UN Model (Indo-Malaysia)

 21&19
An individual who was a resident
of a Contracting State
immediately before making a
visit to the other Contracting
State and is temporarily present
in that other Contracting State
for a period not exceeding twelve
months as an employee of, or
under contract with, an enterprise shall be exempt from tax in that
other State on:
of the first-mentioned
(a) all remittances from abroad
Contracting State, or an for the purposes of his
organization referred to in sub- maintenance, education,
paragraph (b) of paragraph 1, study, research or training;
solely to acquire technical, (b) the amount of such grant,
professional or business allowance or award; and
(c) any remuneration not
Paragrap experience, shall be exempt from
exceeding United States
h2 tax in that other Contracting Dollars two thousand two
State on the remuneration for hundred per annum in
such period for his services respect of services in that
directly related to the acquisition other State provided the
of such experience, if the total services are performed in
amount of such remuneration connection with his study,
research or training or are
received from abroad by such
necessary for the purposes
individual and of remuneration of his maintenance.
paid in that other Contracting
State does not exceed the sum of
1,800,000 Yen if that other
Contracting State is Japan, or
2,700,000 Indonesian Rupiahs if
that other Contracting State is
Indonesia, during any calendar
year.
Pada Paragraf 2 antara Indonesia dengan Jepang mengatur tentang penduduk
yang disebutkan dalam ayat 1 suatu negara, yang ingin berada sementara di
suatu negara lainnya dalam jangka waktu tidak melebihi 12 bulan semata-mata
untuk mendapatkan pengalaman dibidang tehnik, keahlian atau usaha,
akan dibebaskan dari pengenaan pajak di Negara lainnya itu atas pendapatan
selama jangka waktu tersebut diatas untuk jasa-jasa yang langsung diberikannya
untuk mendapatkan pengalaman itu. Asalkan pendapatan yang di terima tidak
melebihi 1.800.000 Yen apabila Negara lainnya itu adalah Jepang, atau
2.700.000 Rupiah apabila Negara lainnya itu adalah Indonesia, selama
suatu tahun takwim.
Sedangkan untuk Indonesia-Malaysia akan dibebaskan pajak setiap pembayaran
yang tidak melebihi 2.200 dollar Amerika per tahun

Article
OECD Model (Indo-Japan) UN Model (Indo-Malaysia)
21&19
An individual who was a resident
of a Contracting State
immediately before making a
visit to the other Contracting
State and is temporarily present
in that other Contracting State
for a period not exceeding twelve
Paragrap months under arrangements with
-
h3 the Government of that other
Contracting State, solely for the
purpose of study, research or
training, shall be exempt from
tax in that other Contracting
State on remuneration for his
services directly related to such
study, research or training.

Pada Paragraf 3 antara Indonesia dengan Jepang berisi Seseorang yang

merupakan penduduk suatu Negara sebelum mengadakan kunjungan keNegara
lainnya dan berada untuk sementara di Negara itu selama suatu jangka waktu
yang tidak melebihi 12 bulan berdasarkan rencana Pemerintah Negara lainnya
itu, semata-matadengan maksud untuk belajar, riset atau latihan, akan
dibebaskan dari pengenaan pajak diNegara lainnya itu atas pendapatan dari
jasa-jasa yang langsung diberikannya sehubungandengan maksud tersebut di
atas.

Article
OECD Model (Indo-Japan) UN Model (Indo-Malaysia)
21&19
Paragrap Notwithstanding the provisions
h4
 of paragraphs 1, 2 and 3, as
respects a period throughout
which an individual qualifies for
exemption under two or all of
these paragraphs, he shall only
be entitled to exemption under
such one of the paragraphs under
which he so qualifies as he may
select.
Pada ayat 4 Indonesia-Jepang
Walaupun ada ketentuan-ketentuan ayat 1, 2 dan 3, dimana
seseorang memenuhi persyaratan untuk pembebasan pajak sehubungan dengan
jangka waktu berdasarkan dua atau semua ayat ayat itu, namun ia hanya
mempunyai hak pembebasan pajak berdasarkansatu ayat saja yang dapat ia pilih
Article 20 Teachers

Article 20 OECD Model (Indo-Japan) UN Model (Indo-Malay)

A professor or teacher who makes a
temporary visit to a Contracting
State for a period not exceeding two
years for the purpose of teaching or
conducting research at a university,
college, school or other accredited
Paragrap
educational institution, and who is,
h1
immediately before such visit was a
resident of the other Contracting
State shall be taxable only in that
other Contracting State in respect
of remuneration for such teaching or
research.
An individual who is a resident of
a Contracting State immediately
before making a visit to the other
Contracting State, and who, at the
invitation of any university,
college, school or other similar
educational institution, visits that
other State for a period not
exceeding two years solely for the
purpose of teaching or research
or both at such educational
institution shall be exempt from
tax in that other State on any
remuneration for such teaching or
research.

Pada ayat pertama pasal 20 ini terdapat perbedaan antara OECD model (Indo-Japan)
dengan UN model (Indo-Malay). Pada OECD model dikatakan bahwa jika seorang
guru besar atau guru yang melakukan kegiatan mengajar atau riset selama kurang dari
2 tahun dan sebelumnya ia adalah penduduk negara lainnya maka akan dikenakan
pajak di negara lainnya tersebut. Sedangkan di dalam UN model mengatakan, jika
seorang guru besar atau guru yang datang ke negara lain dengan manksut tujuan untuk
mengajar atau melakukan riset selama tidak lebih dari 2 tahun akan dibebaskan pajak
atas hasil dari kegiatan mengajar ataupun penelitian.
Article 20 OECD Model (Indo-Japan) UN Model (Indo-Malay)

This Article shall not apply to

Paragrap (tidak ada) income from research if such
research is undertaken
h2
primarily for the private benefit
of a specific person or persons.

Pada ayat dua di pasal ini, pada OECD model tidak ada. Sedangkan pada UN model
mengatakan bahwa pasal ini (pasal 20) tidak berlaku untuk kegiatan penelitian, jika
penelitian tersebut untuk kepentingan seseorang .

Article 21 Other Income

22
Article
OECD Model (Indo-Japan)
Items of income of a resident of
a Contracting State, wherever
Paragrap arising, not dealt with in the
foregoing Articles of this
h1
Agreement shall be taxable in
only in that Contracting State.
21
UN Model (Indo-Malay)
Items of income of a resident of
a Contracting State which are
not expressly mentioned in the
foregoing Articles of this
Agreement shall be taxable
only in that Contracting State
except that if such income is
derived from sources in the
other Contracting State, it may
also be taxed in that other
State.

Pada ayat 1 ini tidak terdapat perbedaan diantara kedua model. Penghasilan lainnya
yang didapat darimanapun sumbernya hanya akan dikenakan dinegara itu sendiri.
Namun ada bentuk UN model terdapat penjelasan tambahan. Yaitu jika suatu negara
mendapat penghasilan yang bersumber negara pihak pada persetujuan lainnya maka
pajak atas penghasilan tersebut boleh dikenakan di negara lainnya tersebut.
 22 21
Article
OECD Model (Indo-Japan) UN Model (Indo-Malay)
The provisions of paragraph 1
shall not apply to income other
than income from immovable
property as defined in paragraph
2 of Article 6, if the recipient of
such income, being a resident of
a Contracting State, carries on
business in the other Contracting
State through a permanent
establishment situated therein, or
Paragrap performs in that other
(tidak ada)
h2 Contracting State independent
personal services from a fixed
base situated therein, and the
right or property in respect of
which the income is paid is
effectively connected with such
permanent establishment or fixed
base. In such case, the provisions
of Article 7 or Article 14, as the
case may be, shall apply.

Pada ayat 2 ini hanya pada OECD model yang menjelaskan tentang penghasilan
lainnya. Yaitu Ketentuan-ketentuan ayat 1 tidak akan berlaku terhadap pendapatan
yang berasal dari harta tak gerak seperti dirumuskan dalam Pasal 6 ayat 2, jika
penerimaan pendapatan itu merupakan penduduk dari suatu Negara, menjalankan
perusahaan dengan suatu pendirian tetap di Negara lain, atau melakukan pekerjaan
bebas dengan suatu tempat tertentu di Negara lain, dan hak atau kekayaan sehubungan
dengan mana pendapatan itu dibayarkan mempunyai hubungan efektif dengan
pendirian tetap atau tempat tertentu itu.
Dalam hal demikian, melihat pada masalahnya berlaku ketentuan-ketentuan Pasal 7
atau Pasal 14.
Tax treaty mengenai Penghindaran Pajak Berganda

Articel
22&23 OECD Model ( Indonesia Jepang )
1.
Subject to the laws of Japan
regarding the allowance as a credit
Ayat 1 against Japanese tax of tax payable in
any country other than Japan:
(a)
Where a resident of Japan
derives income from Indonesia
and that income may be taxed
in Indonesia in accordance
with the provisions of this
Agreement, the amount of
Indonesian tax payable in
respect of that income shall be
allowed as a credit against the
Japanese tax imposed on that
resident. The amount of credit,
however, shall not exceed that
part of the Japanese tax which
is appropriate to that income.
UN Model (Indonesia
Malaysia )
Subject to the laws of Malaysia
regarding the allowance as a credit
against Malaysian tax of tax payable
in any country other than Malaysia,
Indonesian tax payable under the laws
of Indonesia and in accordance with
this Agreement by a resident of
Malaysia in respect of income derived
from Indonesia shall be allowed as a
credit against Malaysian tax payable
in respect of that income. The credit
shall not, however, exceed that part of
the Malaysian tax, as computed before
the credit is given, which is
appropriate to such item of income.

(b)
Where the income derived
from Indonesia is a dividend
paid by a company which is a
resident of Indonesia to a
company which is a resident of
Japan and which owns not less
than 25 percent either of the
voting shares of the company
paying the dividend or of the
total shares issued by that
company, the credit shall take
into account Indonesian tax
 payable by the company
paying the dividend in respect
of its income.

Pada ayat ini perbedaan nya ada tambahan tentang dividen,jika pendapatan itu berupa dividen
yang dibayarkan oleh suatu badan yang berkedudukan di Indonesia kepada suatu badan yang
berkedudukan di Jepang dan yang memiliki tidak kurang dari 25 persen dari hak suara dari
badan yang membayar dividen atau dari seluruh saham yang dikeluarkan oleh badan itu,
maka pajak yang dibayar di Indonesia oleh badan yang memberikan dividen itu akan
diperhitungkan.

Articel
22&23 OECD Model ( Indonesia Jepang )
(a)
For the purposes of sub-
paragraph (a) of paragraph 1,
Indonesia tax shall always be
deemed to have been paid at
the rate of 10 per cent in the
Ayat 2 case of dividends to which the
provisions of sub-paragraph (a)
of paragraph 2 of Article 10
apply, of interest to which the
provisions of paragraph 2 of
Article 11 apply, and of
royalties to which the
provisions of paragraph 2 of
Article 12 apply, and at the rate
of 15 per cent in the case of
dividends to which the
provisions of sub-paragraph (b)
of paragraph 2 of Article 10
UN Model (Indonesia Malaysia
)
For the purposes of paragraph 1,
the term "Indonesian tax payable"
shall be deemed to include the
amount of Indonesian tax which
would have been paid if the
Indonesian tax had not been
exempted or reduced in
accordance with this Agreement
and:
the special incentive laws
designed to promote
economic development in
(a)
Indonesia so far as they are in
force on the date of signature
of this Agreement; or
(b) any other provisions which
 may subsequently be
apply, if: introduced in Indonesia in
modification of, or in addition
(i) to, the existing special
such dividends, interest or incentive laws so far as they
royalties are paid by a are agreed by the competent
company which is a authorities of the Contracting
resident of Indonesia and States to be of a substantially
which, at the time of the similar character.
payment, is engaged in the
preferred areas of
investment under Law No.
1 of 1967 regarding
Foreign Capital Investment
as amended by Article 1 of
Law No. 11 of 1970
regarding Amendment and
Supplement to Law No. 1
of 1967 regarding Foreign
Capital Investment, so far
as it has not been modified
since the date of signature
of this Agreement, or has
been modified only in
minor respects so as not to
affect its general
character;

(ii)
such dividends, interest or
royalties are those in
respect of which
Indonesian tax is exempted
or reduced in accordance
with the provisions of
paragraph 3 of Article 16
of Law No. 1 of 1967 as
amended, as referred to in
(i) above; or

(iii)
such dividends, interest or
royalties are those in
respect of which
Indonesian tax is exempted
or reduced in accordance
 with any other special
incentive measures
designed to promote
economic development in
Indonesia which may be
introduced in the
Indonesian laws after the
date of signature of this
Agreement, and which may
be agreed upon by the
Governments of the two
Contracting States.

(b)
For the purposes of sub-
paragraph (b) of paragraph 1,
the term "Indonesian tax
payable" shall be deemed to
include the amount of
Indonesian tax which would
have been paid if the
Indonesian tax had not been
exempted or reduced in
accordance with:

(i)
the provisions of
paragraphs 1, 2 and 3 of
Article 16 of Law No. 1 of
1967 as amended, as
referred to in sub-
paragraph (a) (i);

(ii)
the provisions of sub-
paragraph (d) of paragraph
4 of Article 15 of Law No.
1 of 1967 as amended, as
referred to in sub-
paragraph (a)(i); or

(iii)
any other special incentive
measures designed to
promote economic
 development in Indonesia
which may be introduced
in the Indonesian laws after
the date of signature of this
Agreement, and which may
be agreed upon by the
Governments of the two
Contracting States.

Pada ayat 2 ini pada dasarnya sama menerangkan pajak yang dibayar di Indonesia akan
dianggap termasuk jumlah pajak Indonesia yang seharusnya telah dibayar seandainya
pajak Indonesia itu tidak dibebaskan atau diberi kelonggaran, namun pada perjanjian
antara Indonesia Jepang pada poin A menjelaskan tentang Dividend an Royalti di
anggap telah dibayarkan

Articel
22&23 OECD Model ( Indonesia UN Model (Indonesia
Jepang ) Malaysia )
 In Indonesia, double taxation shall be Enterprises of a Contracting
eliminated as follows: State, the capital of which is
(a) Indonesia, when imposing tax wholly or partly owned or
controlled, directly or
on residents of Indonesia, may
Ayat 3 indirectly, by one or more
include in the basis upon which residents of the other
such tax is imposed the items of Contracting State, shall not be
subjected in the first-mentioned
income which may be taxed in
State to any taxation or any
Japan in accordance with the requirement connected
provisions of this Agreement; therewith which is other or
more burdensome than the
(b) Where a resident of Indonesia taxation and connected
derives income from Japan and requirements to which other
that income may be taxed in similar enterprises of that first-
mentioned State are or may be
Japan in accordance with the subjected.
provisions of this Agreement,
the amount of Japanese tax
payable in respect of that
income shall be allowed as a
credit against the Indonesian tax
imposed on that resident. The
amount of credit, however, shall
not exceed that part of the
Indonesian tax which is
appropriate to that income.

Pada ayat 3 terdapat perbedaan antara perjainjian Indonesia Jepang dengan

Perjanjian Indonesia Malaysia perbedaannya yaitu adalah pada perjanjian
Indonesia Jepang menerangkan cara menghindari pajak dengan cara pajak dapat
digabungkan dengan penghasilann kena pajak, dan sesuai dengan persetujuan ini,
sedangkan di Malaysia menerangkan bahwa pajak Malaysaia dibayar berdasarkan
hukum Malaysia, dan sesuai perjanjian ini, untuk penghasilan penduduk Indonesia
dari Malaysia dapat di kreditkan.
Articel
22&23 OECD Model ( Indonesia Jepang ) UN Model (Indonesia Malaysia )

For the purposes of paragraph 3, the

term "Malaysian tax payable" shall
be deemed to include Malaysian tax
which would, under the laws of
Malaysia and in accordance with this
Agreement, have been payable on
any income derived from sources in
Malaysia had the income not been
Ayat 4 taxed at a reduced rate or exempted
from Malaysian tax in accordance
with:
(a) the special incentive laws for
the promotion of economic
development of Malaysia so far
as they were in force on, and
have not been modified since,
the date of signature of this
Agreement or have been
modified only in minor
respects so as not to affect their
general character; and
(b) any other provisions which
may subsequently be
introduced in Malaysia in
modification of, or in addition
to, the investment incentives
laws so far as they are agreed
by the competent authorities of
the Contracting States to be of
a substantially similar
character.
 Pada ayat 4 pada perjanjian antara Indonesia Malaysia menerangkan bahwa hutang pajak
malaysia dianggap mencakup pajak Malaysia dan di bawah hukum mMalaysia dan sesuai
perjanjian ini, telah dibayar atas penghasilan apapun yang berasal (sumber) Malaysia.

Articel
22&23 OECD Model ( Indonesia Jepang ) UN Model (Indonesia Malaysia )

For the purposes of paragraph 3,

royalties derived by a resident of
Indonesia from film rentals, which
Ayat 5 are subjected to duty under the
Cinematograph Film-Hire Act in
Malaysia, that duty shall be deemed
to be Malaysian tax.

Pada ayat 5 pada perjanjian antara Indonesia Malaysia menerangkan untuk pemajakan
tentang royalti penyewaan film dianggap pajak Malaysia.

Articel
23&24 OECD Model ( Indonesia Jepang ) UN Model (Indonesia Malaysia )

Ayat 6 In this Article the term "taxation" In this Article, the term "taxation"
means the taxes which are the subject means taxes to which the Agreement
of this Agreement. applies.

Pada ayat 6 ini tidak ada perbedaan yang signifikan pada dasarnya ayat ini menjelaskan
bahwa pajak merupakan pajak yang dicakup pada persetujuan ini.
Tax treaty mengenai Non-Diskriminasi
Articel
23&24 OECD Model ( Indonesia Jepang )
Nationals of a Contracting State shall not be
subjected in the other Contracting State to
any taxation or any requirement connected
Ayat 1 therewith which is other or more
burdensome than the taxation and
connected requirements to which nationals
of that other Contracting State in the same
circumstances are or may be subjected.
UN Model (Indonesia Malaysia )
The nationals of a Contracting State
shall not be subjected in the other
Contracting State to any taxation or
any requirement connected
therewith which is other or more
burdensome than the taxation and
connected requirements to which
nationals of that other State in the
same circumstances are or may be
subjected.
 Pada ayat 1 tidak ada perbedaan antara perjainjian Indonesia Jepang dan Perjanjian
Indonesia Malaysia yang menerangkan bahwa Warganegara dari suatu Negara pihak pada
Persetujuan tidak akan dikenakan pajak atau kewajiban yang berkaitan dengan pengenaan
pajak tersebut di Negara pihak pada Persetujuan lainnya

Articel
23&24 OECD Model ( Indonesia Jepang ) UN Model (Indonesia
Malaysia )
The taxation on a permanent establishment The taxation on a permanent
which an enterprise of a Contracting State establishment which an enterprise
has in the other Contracting State shall not of a Contracting State has in the
be less favourably levied in that other other Contracting State shall not be
Contracting State than the taxation levied less favourably levied in that other
Ayat 2 on enterprises of that other Contracting State than the taxation levied on
State carrying on the same activities. enterprises of that other State
This provision shall not be construed as carrying on the same activities.
obliging a Contracting State to grant to
residents of the other Contracting State any
personal allowances, reliefs and reductions
for taxation purposes on account of civil
status or family responsibilities which it
grants to its own residents.

Sama dengan ayat sebelumnya pada ayat 2 juga tidak ada perbedaan yang signifikan ayat
sama sama menerangkan bahwa Pengenaan pajak atas bentuk usaha tetap yang dimiliki
oleh suatu perusahaan dari Negara pihak pada Persetujuan di Negara pihak pada Persetujuan
lainnya, tidak akan dilakukan dengan cara yang kurang menguntungkan di Negara pihak pada
Persetujuan lainnya tersebut, jika dibandingkan dengan pengenaan pajak terhadap
perusahaan-perusahaan di Negara pihak pada Persetujuan lainnya yang menjalankan kegiatan
yang sama.
Articel 23&24
OECD Model ( Indonesia UN Model (Indonesia
Jepang ) Malaysia )
 Except where the provisions of Article 9,
paragraph 8 of Article 11, or paragraph 6 of
Article 12, apply, interest, royalties and
other disbursements paid by an enterprise
of a Contracting State to a resident of the
Ayat 3 other Contracting State shall, for the
purpose of determining the taxable profits
of such enterprise, be deductible under the
same conditions as if they had been paid to
a resident of the first-mentioned
Contracting State.
Pada ayat 3 terdapat perbedaan antara perjainjian Indonesia Jepang dengan Perjanjian
Indonesia Malaysia perbedaannya yaitu adalah pada perjanjian antara Indo Malay yaitu
apabila memiliki atau menguasai modal maka tidak akan kena pajak, sedangkan pada
perjanjian Indo- Jepang dapat melakukan pengurangan pajak dengan bunga dan royalti.
Articel
23&24 OECD Model ( Indonesia Jepang )
Enterprises of a Contracting State, the
capital of which is wholly or partly owned
or controlled, directly or indirectly, by one
or more residents of the other Contracting
State, shall not be subjected in the
firstmentioned Contracting State to any
taxation or any requirement connected
therewith which is other or more
Ayat 4 burdensome than the taxation and
connected requirements to which other
similar enterprises of the first-mentioned
Contracting State are or may be subjected.
Enterprises of a Contracting State,
the capital of which is wholly or
partly owned or controlled, directly
or indirectly, by one or more
residents of the other Contracting
State, shall not be subjected in the
first-mentioned State to any
taxation or any requirement
connected therewith which is other
or more burdensome than the
taxation and connected
requirements to which other similar
enterprises of that first-mentioned
State are or may be subjected.
UN Model (Indonesia Malaysia )
Nothing in this Article shall be
construed as obliging:
(a) a Contracting State to grant to
individuals who are resident
of the other Contracting State
any personal allowances,
reliefs and reductions for tax
purposes on account of civil
status or family
responsibilities which it grants
to its own residents;
(b) Malaysia to grant to nationals
of Indonesia not resident in
Malaysia those personal
allowances, reliefs and
reductions for tax purposes
which are by law available on
the date of signature of this
Agreement only to nationals
 of Malaysia who are not
resident in Malaysia.

Pada ayat 4 sangat jelas perbedaan yang mencolok pada pada perjanjian antara Indo Japan
sama seperti apa yang di terangkan pada perjanjian Indo Malay pada ayat 3, sedangkan
pada perjanjian Indo Malay menerangkan tentang ketentuan ketentuan.

Articel
23&24 OECD Model ( Indonesia Jepang ) UN Model (Indonesia
Malaysia )
Notwithstanding the provisions of the Nothing in this Article shall be
preceding paragraphs, Indonesia may limit construed so as to prevent either
to its nationals the enjoyment of tax Contracting State from limiting to
incentives granted under : its nationals the enjoyment of tax
(a) Law No. 6 of 1968 regarding incentives designed to promote
Domestic Capital Investment, so far economic development in that
as it has not been modified since the State.
Ayat 5 date of signature of this Agreement,
or has been modified only in minor
respects so as not to affect its general
character; or
(b) any other enactment which may be
promulgated by Indonesia in
pursuance of its programme of
economic development and to which
the Governments of the two
Contracting States may agree that the
provisions of the preceding
paragraphs shall not apply.

Pada ayat 5 terdapat perbedaan yaitu pada perjanjian antara Indo Japan menerangkan
meskipun terdapat ketentuan namun Indonesia dapat membatasi warganegaranya menikmati
fasilitas pajak yang diberikan, pada perjanjian antara Indo Malay menerangkan ketentuan
dalam pasal ini tidak akan ditafsirkan mencegah salah satu Negara pihak pada Persetujuan
untuk membatasi hak untuk menikmati suatu perangsang perpajakan yang diciptakan untuk
meningkatkan perkembangan ekonomi dari Negara tersebut, hanya kepada warganegaranya
saja.

Articel
23&24 OECD Model ( Indonesia Jepang ) UN Model (Indonesia Malaysia )
Ayat 6 In this Article the term "taxation" In this Article, the term "taxation"
means the taxes which are the subject means taxes to which the Agreement
of this Agreement. applies.

Pada ayat 6 ini tidak ada perbedaan yang signifikan pada dasarnya ayat ini menjelaskan
bahwa pajak merupakan pajak yang dicakup pada persetujuan ini.

Pasal 25 (Mutual Agreement Procedure) tentang Tata Cara Persetujuan

Bersama

Ayat 1

Indonesia - Malaysia Indonesia - Jepang

Where a resident of a Contracting State
considers that the actions of one or both
of the Contracting States result or will
result for him in taxation not in
accordance with this Agreement, he
may, notwithstanding the remedies
provided by the taxation laws of those
States, present his case to the competent
authority of the State of which he is a
resident or, if his case comes under
paragraph 1 of Article 23, to that of the
Where a person considers that the
actions of one or both of the
Contracting States result or will result
for him in taxation not in accordance
with the provisions of this Agreement,
he may, irrespective of the remedies
provided by the domestic laws of those
Contracting States, present his case to
the competent authority of the
Contracting State of which he is a
resident or, if his case comes under
 State of which he is a national. The case paragraph 1 of Article 24, to that of the
must be presented within three years Contracting State of which he is a
from the first notification of the action national. The case must be presented
resulting in taxation not in accordance within three years from the first
with the provisions of the Agreement. notification of the action resulting in
taxation not in accordance with the
provisions of this Agreement.
Kedua ayat tersebut sama sama menjelaskan tentang Persetujuan bersama harus
diatur dalam sebuah tata cara agar tidak terjadi hal halyang memberatkan atau
membedakan perlakuan perpajakan terhadap warga negaralainnya, bilamana
terjadi hal hal yang tidak sesuai atau melanggar ketentuanpersetujuan ini, maka
masalah ini harus diajukan dalam waktu 3 tahun sejak pemberitahuan pertamadari
tindakan yang mengakibatkan pengenaan pajak yang tidak sesuai
denganketentuan persetujuan ini. Tidak terdapat perbedaan antara kedua isi pada
ayat antara indonesia malaysia dengan indonesia -jepang, yang membedakan
hanya pada indonesia malaysia diatur dalam pasal 24 sedangkan pada indonesia
jepang diatur pada pasal 25.

Ayat 2

Indonesia - Malaysia Indonesia - Jepang

The competent authority shall endeavour, if
the objection appears to it to be justified and
if it is not itself able to arrive at an
appropriate solution, to resolve the case by
mutual agreement with the competent
authority of the other Contracting State, with
a view to the avoidance of taxation which is
not in accordance with the Agreement.
The competent authority shall endeavour, if
the objection appears to it to be justified and
if it is not itself able to arrive at a satisfactory
solution, to resolve the case by mutual
agreement with the competent authority of
the other Contracting State, with a view to the
avoidance of taxation which is not in
accordance with the provisions of this
Agreement. Any agreement reached shall be
implemented notwithstanding any time limits
in the domestic laws of the Contracting
States.
Kedua ayat tersebut sama sama menjelaskan tentang jika ada pengajuan keberatan
kepada pejabat yang berwenang dan jika pejabat yang berwenang itu sendiri tidak
dapat menemukan penyelesaian yang tepat, maka pejabat yang berwenang
tersebut akan berusaha untuk menyelesaikan masalah tersebut melalui persetujuan
bersama dengan pejabat yang berwenang dari negara pihak lainnya pada
perjanjian. Persetujuan yang dicapai akan diimplementasikan tanpa memandang
batasan waktu atau batasan prosedural lainnya yang ada pada perundang-
undangan domestik kedua negara pihak pada perjanjian. dan tidak terdapat
perbedaan antara kedua isi pada ayat antara indonesia malaysia dengan
indonesia jepang.

Ayat 3

Indonesia - Malaysia Indonesia - Jepang

The competent authorities of the Contracting
States shall endeavour to resolve by mutual
agreement any difficulties or doubts arising
as to the interpretation or application of the
Agreement. They may also consult together
for the elimination of double taxation in
cases not provided for in the Agreement.
The competent authorities of the Contracting
States shall endeavour to resolve by mutual
agreement any difficulties or doubts arising
as to the interpretation or application of this
Agreement. They may also consult together
for the elimination of double taxation in
cases not provided for in this Agreement.

Kedua ayat tersebut sama sama menjelaskan tentang pejabat pejabat yang
berwenang dari kedua negara pihak pada perjanjian, melalui tujuan bersama akan
berusaha untuk menyelesaikan kesulitan-kesulitan yang timbul dalam penerapan
perjanjian ini. Pejabat-pejabat yang berwenang tersebut dapat juga berunding
bersama untuk mencegah pengenaan pajak berganda dalam masalah-masalah yang
tidak diatur dalam perjanjian. Dan tidak terdapat perbedaan antara kedua isi pada
ayat antara indonesia malaysia dengan indonesia jepang.

Ayat 4

Indonesia - Malaysia Indonesia - Jepang

The competent authorities of the Contracting The competent authorities of the Contracting
States may communicate with each other States may communicate with each other
directly for the purpose of reaching an directly for the purpose of reaching an
agreement in the sense of the preceding agreement in the sense of the preceding
paragraphs. paragraphs

Kedua ayat tersebut sama sama menjelaskan tentang pejabat-pejabat yang

berwenang dari kedua negara pihak pada perjanjian dapat berkominkasi satu sama
lain secara langsung guna mencapai suatu persetujuan sebagaimana dimaksud
dalam pasal ini. Apabila dipandang perlu, demi mencapai persetujuan, pejabat-
pejabat yang berwenang dapat mengadakan pertemuan untuk saling tuker
pendapat secara lisan. Dan tidak terdapat perbedaan antara kedua isi pada ayat
antara indonesia malaysia dengan indonesia jepang.

Pasal 26 (Exchange Of Information) tentang Pertukaran Informasi

Ayat 1

Indonesia - Malaysia Indonesia - Jepang

The competent authorities of the Contracting
States shall exchange such information as is
necessary for carrying out the provisions of
this Agreement or for the prevention or
detection of evasion or avoidance of taxes
covered by this Agreement. Any information
so exchanged shall be treated as secret and
shall be disclosed only to any persons or
authorities (including a Court or reviewing
authority) concerned with the assessment,
collection, enforcement or prosecution in
respect of, or the determination of appeals in
relation to, the taxes which are the subject of
the Agreement.
The competent authorities of the Contracting
States shall exchange such information as is
necessary for the carrying out of the
provisions of this Agreement or for the
prevention of fiscal evasion or for the
administration of statutory provisions against
tax avoidance in relation to the taxes which
are the subject of this Agreement.
Any information so exchanged shall be
treated as secret and shall not be disclosed to
any persons or authorities other than those
including a court, concerned with the
assessment and collection of those taxes or
the determination of appeals in relation
thereto and the persons with respect to whom
the information relates.

Kedua ayat tersebut sama sama menjelaskan tentang Para pejabat yang berwenang
dari kedua Negara pihak pada Persetujuan akan melakukan tukar- menukar
informasi yang diperlukan untuk melaksanakan ketentuan-ketentuan dalam
Persetujuan ini atau untuk mencegah tindak pidana fiskal atau penggelapan pajak.
Setiap informasi yang dipertukarkan akan diperlakukan secara rahasia dan hanya
akan diungkapkan kepada orang atau badan atau yang berwenang (termasuk
pengadilan atau pejabat penilai), dalam penetapan, penagihan, pelaksanaan atau
penyidikan atau yang memberi keputusan atas banding dalam kaitannya dengan
pajak-pajak yang termasuk dalam ketentuan Persetujuan ini. Dan tidak terdapat
perbedaan antara kedua isi pada ayat antara indonesia malaysia dengan
indonesia jepang.

Ayat 2

Indonesia - Malaysia Indonesia - Jepang

In no case shall the provisions of paragraph 1 In no case shall the provisions of paragraph 1
be construed so as to impose on a be construed so as to imposed on a
Contracting State the obligation: Contracting State the obligation:

(a) (a)
to carry out administrative measures at to carry out administrative measures at
variance with the laws or the variance with the laws and
administrative practice of that or of the administrative practice of that or of the
other State; other Contracting State;

(b)
to supply particulars which are not
obtainable under the laws or in the
normal course of the administration of
that or of the other State;
(c)
to supply information which would (c)
disclose any trade, business, industrial,
commercial or professional secret,
trade process, or information the
disclosure of which would be contrary
to public policy.
(b)
to supply information which is not
obtainable under the laws or in the
normal course of the administration of
that or of the other Contracting State;
or
to supply information which would
disclose any trade, business, industrial,
commercial or professional secret or
trade process, or information, the
disclosure of which would be contrary
to public policy.

Kedua ayat tersebut sama sama menjelaskan tentang ketentuan-ketentuan dalam

ayat (1) sama sekali tidak dapat ditafsirkan sedemikian rupa sehingga membebani
suatu negara pihak pada perjanjian suatu kewajiban untuk:
a. melaksanakan tindakan-tindakan administratif yang menyimpang dari
perundang-undangan atau praktik administratif yang berlaku di negara tersebut
atau di negara pihak lain nya pada perjanjian;

b. memberikan informasi yang tidak mungkin diperoleh berdasarkan perundang-

undangan atau dalam praktik administratif yang lazim dinegara tersebut atau
dinegara pihak lainnya pada perjanjian;

c. memberikan informasi yang mengungkapkan rahasia di bidang perdagangan

usaha, industri, perniagaan atau keahlian atau yang mengungkapkan proses
perdagangan atau informasi lainnya yang pengungkapannya akan bertentangan
dengan kebijaksanaan umum

PERBANDINGAN TAX TREATY INDONESIA

MALAYSIA DENGAN TAX TREATY INDONESIA
JEPANG
Untuk Menyelesaikan Tugas Pajak Internasional

Disusun Oleh:

Kelompok 12
Muhammad Saiful Islam (135030400111024)

Eka Putra Baharahman (135030401111033)

Totok Agus Prasojo (135030407111XXX)

Winwell (135030407111XXX)

PROGAM STUDI PERPAJAKAN

JURUSAN ILMU ADMINISTRASI BISNIS
FAKULTAS ILMU ADMINISTRASI
UNIVERSITAS BRAWIJAYA
MALANG
2016