Pembahas : Imam Nashirudin, MM., AK., CA
Tahun/Masa Pajak : Maret 2012
Menurut Wajib Pajak
Pemanfaatan barang tidak berwujud dari luar daerah pabean (dari BSKG, Jerman) berupa informasi teknologi dan patent untuk pembuatan produk milik Wajib Pajak tentu saja berhubungan langsung dengan kegiatan usaha, yaitu pengeluaran untuk kegiatan produksi barang yang dijual oleh Wajib Pajak. Jika Wajib Pajak tidak membayar atas pemanfaatan barang tidak berwujud tersebut, maka hal tersebut tidak dibenarkan secara hukum (ilegal) karena semua pembayaran tersebut didasarkan atas perjanjian yang telah disepakati kedua belah pihak. Pembebanan biaya tersebut juga merupakan kelaziman dalam dunia usaha. Pemegang hak teknologi atau paten berhak menagih royalty kepada penggunanya dan penggunanya juga berkewajiban membayar royalty kepada pemegang hak. Oleh karena itu menurut kami pembayaran PPN atas pemanfaatan barang tidak berwujud ini tidak termasuk Pajak Masukan yang tidak dapat dikreditkan berdasarkan Pasal 9 ayat (8) UU PPN.
Menurut Pemeriksa
Sesuai dengan ketentuan Pasal 9 ayat (8) Undang-Undang Nomor 8 Tahun 1983 sebagaimana telah diubah dengan Undang-Undang Nomor 42 Tahun 2009 telah dilakukan penelitian terhadap pengkreditan Pajak Masukan. Dari hasil penelitian diketahui terdapat pengkreditan Pajak Masukan atas perolehan BKP/JKP yang tidak berhubungan langsung dengan kegiatan usaha sebesar 27.652.191,-.
Pembahasan
- Dasar Hukum :
- Pasal 28 ayat (1) Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 16 Tahun 2009
- Pasal 9 ayat (8) huruf b Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah sebagaimana telah diubah dengan Undang-Undang Nomor 42 tahun 2009
- Pasal 13 ayat (6) Undang-Undang Nomor 8 Tahun 1983 tentang Pajak Pertambahan Nilai Barang dan Jasa dan Pajak Penjualan atas Barang Mewah sebagaimana telah diubah dengan Undang-Undang Nomor 42 tahun 2009
- Pasal 2 huruf g Keputusan Direktur Jenderal Pajak Nomor KEP-312/PJ./2001 tentang Perubahan Atas Keputusan Direktur Jenderal Pajak Nomor KEP-522/PJ/2000 Tentang Dokumen-Dokumen Tertentu Yang Diperlakukan Sebagai Faktur Pajak Standar
- Berdasarkan Laporan Pemeriksaan Pajak, Kertas Kerja Pemeriksaan serta data-data yang disampaikan oleh Wajib Pajak sebagaimana tersebut diatas, diperoleh hasil penelitian sebagai berikut :
a) Wajib Pajak sudah menyampaikan dokumen pendukung yang menyatakan bahwa pembayaran royalti tersebut layak dibayarkan dan sesuai ketentuan yang berlaku, diantaranya :
- Copy sertifikat kepemilikan Intellectual property dari instansi yang berwenang di Jerman;
- Copy kententuan HAKI di Eropa;
- Copy norma tarif royalti dan copy Transfer Pricing Report tentang royalty di Bayer KG Jerman yang menunjukkan bahwa tarif royalti 1% masih di bawah range tarif royalty yang wajar;
b) Pemanfaatan BKP tidak berwujud dari luar Daerah Pabean, dalam hal ini dari BSKG, Jerman, berupa informasi teknologi dan patent digunakan oleh Wajib Pajak untuk kegiatan produksi barang yang dijual oleh Wajib Pajak. Hal ini sesuai dengan Patent and Technology License Agreement antara BSKG, Jerman dengan PT MMI yang menyebutkan bahwa :
Technical Information shall mean any and all information relating to the field of cooperation comprising in particular :
- Manufacturing instruction including material balances; Specifications of starting materials, auxiliary materials and products; Analytical methods for examination of starting and auxiliary materials, intermediates and products as well as information relating control of the production process of products; Instructions for finishing, formulation, standardizing and mixing; List of apparatus and machinery necessary for the manufacture of products; Utility requirements.
- Information on the application of products, including information on process for use in the application of products in the marketplace, excluding however, information on process for the synthesis of salable chemical compounds other than products; Ecological and toxicological information.
- Information on implementation and operation of processes.
At the request of Receiving Party, the Disclosing Party may make available to the Receiving Party expert personnel of the Disclosing Party who are knowledgeable in technical information transmitted by the Disclosing Party. The duration of stay in the Receiving Party’s country and the number of such personnel shall in each case be agreed upon from time to time. Expert personnel of the Receiving Party may be made familiar with technical information in the Disclosing Party’s plants.
The Disclosing Party (BSKG, Jerman) hereby grants to the Receiving Party (PT MMI) an immunity from suit under Disclosing Party’s patent rights in utilizing technical information to make, use or sell products or practice process under this Agreement and grants an immunity from suit to the customers of the Receiving Party for any activities in using products in accordance with the technical information pursuant to article 1.4b) hereof.
The immunity from suit under patent rights shall continue for as long as payments are made under this Agreement, or, in case no further payments are due, for the full period specified for the life of the relevant patent rights.
c) Dari isi kontrak antara BSKG, Jerman dengan PT MMI, kami berpendapat bahwa pemanfaatan informasi teknologi dan patent mempunyai hubungan langsung dengan kegiatan usaha Wajib Pajak.d) Penyetoran PPN atas pemanfaatan BKP tidak berwujud dan/atau JKP dari luar Daerah Pabean sebesar Rp. 27.652.191,- melalui pembayaran Surat Setoran Pajak (SSP) di Deutsche Bank Jakarta telah tercatat dalam Modul Penerimaan Negara (MPN) yang sudah dilakukan rekonsiliasi antara Kas Negara dan Bank.
e) Atas koreksi Pajak Masukan atas Pemanfaatan BKP Tidak Berwujud dari Luar Daerah Pabean berupa License sebesar Rp. 27.652.191,-, Pembahas berpendapat setoran PPN atas pemanfaatan BKP tidak berwujud dan/atau JKP dari luar Daerah Pabean sebesar Rp. 27.652.191,- dapat dikreditkan sebagai Pajak Masukan dalam SPT PPN Masa Maret 2012, sehingga koreksi sebesar Rp. 27.652.191,- tersebut tidak dapat dipertahankan.
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