TINJAUAN YURIDIS TERHADAP INVESTASI ASING KEGIATAN HULU MINYAK DAN GAS BUMI MELALUI BENTUK USAHA TETAP BERDASARKAN PERATURAN PERUNDANG-UNDANGAN DI BIDANG PAJAK PENGHASILAN

RATNA KUSUMA DEWI, Adriyanto Dwi Nugroho, S.H., Adv.,LL.M

2015 | Tesis | S2 Hukum

Undang-Undang Penanaman Modal terdapat pengaturan mengenai investasi asing dengan berbagai pembatasannya. Hal ini dimaksudkan tidak lain untuk melindungi kepentingan nasional. Berdasarkan ketentuan dalam Pasal 5 Ayat (2) Undang-Undang Penanaman Modal yakni masih dimungkinnya bentuk lain dari investasi asing apabila terdapat pengaturannya tersendiri dalam undang undang, yaitu pengaturan dalam Undang-Undang Nomor 22 Tahun 2001 Tentang Minyak dan Gas Bumi dan dalam Undang-Undang Pajak Penghasilan. Adapun tujuan penelitian hukum ini adalah untuk menganalisis pengaturan Undang-Undang Pajak Penghasilan khususnya terhadap investasi asing yang berbentuk Bentuk Usaha Tetap (BUT) dan menganalisis kesesuaian ketentuan investasi asing melalui Bentuk Usaha Tetap (BUT) dengan Undang-Undang Penanaman Modal. Penelitian ini merupakan penelitian hukum normatif dengan jenis penelitian kepustakaan yang didukung dengan penelitian lapangan. Pengumpulan data menggunakan teknik sampling. Subjek dalam penelitian ini adalah BUT Virginia Indonesia Company dan SKK Migas, dan sebagai narasumber yaitu aparat pajak yang terdiri dari Account Representative serta Penelaah Keberatan di lingkungan Kanwil DJP Jakarta Khusus. Adapun analisis data dengan cara deskriptif kualitatif. Hasil penelitian 1.Pengaturan Undang-Undang Pajak Penghasilan terhadap investasi asing kegiatan hulu minyak dan gas bumi yang berbentuk Bentuk Usaha Tetap (BUT) diantaranya memberikan penegasan pengakuan penghasilan dan negara yang berhak memajaki atas BUT, jaminan investasi yang diberikan oleh pemerintah pengembalian biaya operasi terhadap kegiatan hulu migas sebagaimana 2. Investasi asing melalui bentuk usaha tetap sudah sesuai dengan Undang-Undang Penanaman Modal karena diberikan oleh otoritas yang berwenang membuat peraturan perundang-undangan.

In the act of Investment, there was an arrangement on foreign investment with its various limitations. This was meant solely to protect the national interest. Under the provisions of Article 5 Paragraph (2) of the Investment Act which still allow the other forms of foreign investment if there was a separate arrangement in the Acts, namely the arrangement in Act Number 22 of 2001 regarding Oil and Gas and the Income Tax Act. The purpose of this Law research was to analyze regulation of the Income Tax Act of foreign investment in the form of permanent establishments (BUT) and analyze the compliance of foreign investment provisions through the Permanent Establishments (BUT) with the Investment Act. This research was normative law research with the library research type supported by field research. Data collection was using sampling techniques. Subjects in this study were BUT Virginia Indonesia Company and Special Task Force for Upstream Oil and Gas Business Activities (SKK Migas), and for the resource was tax officers consisted of Account Representative and Objection Reviewers in the DJP of Special Jakarta. The data analysis was using qualitative descriptive. Results of research, 1. The arrangement of Income Tax Act on foreign investment of oil and gas upstream activities in the form of Permanent Establishments (BUT) including providing confirmation of recognition of income and the state who were entitled to collect the tax to BUT, the investment assurance given by the government was the returns to the operating costs of oil and gas upstream activities 2. Foreign investment through a permanent establishment was in accordance with the Investment Act since given by the authority who competently established the laws.

Kata Kunci : Foreign Investment, Permanent Establishment, Income Tax