Analisis Yurisdiksi Pemajakan Freight Cargo Dalam Angkutan Laut Internasional Berbasiskan Klausul Shipping Pada Perjanjian Penghindaran Pajak Berganda (P3B) Di Kantor Direktorat Jenderal Pusat Tahun 2019

Abstract

This   study   aimed   to   analyze   the   jurisdiction   of  freight   cargo   taxation   on international sea transportation based on the shipping clause in the Double Taxation Avoidance Agreement (P3B) at the Directorate General of Taxes office in 2019. This study used a qualitative method with a descriptive approach. Data collection was carried out through interviews, observation, documentation and source triangulation. Based on the research results, the author concluded that freight cargo taxation on international sea transportation based on the shipping clause in the Double Taxation Avoidance Agreement (P3B) still largely provides taxation rights or taxation jurisdictions in the country of residence, which means that the taxation rights on freight cargo tax are dominated by the   country of residence.   This   has   resulted   in   lower   freight   cargo   tax revenue   in   Indonesia. Especially when export activities continue to increase in the Export Value column by Main Destination Country. This only increases freight tax receipts in the country of residence. It is known that the obstacle faced in taxation jurisdictions on freight cargo is that Indonesia as a source country cannot tax export freight from the country of residence, even though taxation rights on freight have the potential to increase the state revenues. The author suggests that Indonesia propose a tax treaty   renegotiation   in   Article   8   with   the   country   of   residence   to   change   the taxation rights of freight cargo.