Untuk menghidari pengenaan pajak berganda maka Ditjen Pajak akan mendapat transfer data pajak dari 60 negara untuk mendukung penghapusan praktek transfer pricing. Menurut Direktur Penyuluhan Pelayanan dan Hubungan Masyarakat Direktorat Jenderal Pajak Djoko Slamet Surjoputro di Jakarta, Rabu (16/12), mengatakan bahwa jumlah tepatnya sekitar 58, berarti kurang lebih 60an.
Ia menjelaskan dengan kerja sama tersebut kesemua negara sepakat untuk saling memperhatikan bagaimana hak pajak masing-masing negara terhadap wajib pajaknya yang memiliki perusahaan muti nasional.
Djoko mencontohkan, Indonesia dan negara partner akan mengkaji jumlah pajak yang dimiliki seorang wajib pajak. Bagi seorang wajib pajak yang terkena pajak 20, namun mempunyai keterangan domisi, maka pajak tersebut akan dibagi 10 untuk Indonesi dan 10 untuk negara partner.
Lebih jauh Djoko Direktorat Jenderal Pajak juga semakin bersemangat menyelesaikan persoalan tranfer pricing karena merupakan salah satu kesepakatan penting dalam kesepakatan G20. Negara-negara G20 sepakat untuk menekan transfer pricing dan negara-negara tax haven (surganya wajib pajak).
“Kita turut gembira G20 sepakat untuk menghilangkan tax heaven countrie. Karena nantinya orang yang menyimpan di negara tax haven country tidak bisa lagi. Perpajakan baik maka negara akan kuat,” tukasnya.
Sumber : Inilah.com
Time Test Hubungan Kerja Dengan Negara-negara Anggota P3B
| NO. | NEGARA | TIME TEST | DIBAYAR OLEH SUBJEK PAJAK DI INDONESIA | DIBEBANKAN PADA BUT DI INDONESIA |
| 1 | Algeria | 91days/12 months | Yes | Yes |
| 2 | Australia | 120days/12 months | Yes | Yes |
| 3 | Austria | 183days/12 months | Yes | Yes |
| 4 | Bangladesh | 183days/12 months | Yes | Yes |
| 5 | Belgium | 183days/12 months | Yes | Yes |
| 6 | Brunei Darussalam | 183days/12 months | Yes | Yes |
| 7 | Bulgaria | 183 days/taxableyear | Yes | Yes |
| 8 | Canada | 120days/12 months | Yes | Yes |
| 9 | Czech | 183days/12 months | Yes | Yes |
| 10 | China | 183days/12 months | Yes | Yes |
| 11 | Denmark | 183days/12 months | Yes | Yes |
| 12 | Egypt | 90days/12 months | Yes | Yes |
| 13 | Finland | 183days/12 months | Yes | Yes |
| 14 | France | 183days/12 months | Yes | Yes |
| 15 | Germany | 183days/calendar year | Yes | Yes |
| 16 | Hungary | 183days/12 months | Yes | Yes |
| 17 | India | 183days/12 months | Yes | Yes |
| 18 | Italy | 183days/fiscal year | Yes | Yes |
| 19 | Japan | 183days/calendar year | Yes | Yes |
| 20 | Jordan | 183days/12 months | Yes | Yes |
| 21 | Korea, Republic of | 183days/fiscal year | Yes | Yes |
| 22 | Korea | 183days/12 months | Yes | Yes |
| 23 | Kuwait | 183days/calendar year | Yes | Yes |
| 24 | Luxembourg | 183days/taxable year | Yes | Yes |
| 25 | Malaysia | 183days/calendar year | No | Yes |
| 26 | Mexico | 183days/12 months | Yes | Yes |
| 27 | Mongolia | 91days/calendar year | Yes | Yes |
| 28 | Netherlands | 183days/12 months | Yes | Yes |
| 29 | New Zealand | 183days/12 months | Yes | Yes |
| 30 | Norway | 183 days/12months | Yes | Yes |
| 31 | Pakistan | 90days/12 months | Yes | Yes |
| 32 | Philippines | 183days/calendar year | Yes | Yes |
| 33 | Poland | 183days/taxable year | Yes | Yes |
| 34 | Romania | 183days/12 months | Yes | Yes |
| 35 | Russia | 90days/calendar year | Yes | Yes |
| 36 | Saudi Arabia | N/A | N/A | N/A |
| 37 | Seychelles | 183days/12 months | Yes | Yes |
| 38 | Singapore | 183days/calendar year | Yes | Yes |
| 39 | Slovak | 183days/12 months | Yes | Yes |
| 40 | SouthAfrica | 183days/12 months | Yes | Yes |
| 41 | Spain | 183days/12 months | Yes | Yes |
| 42 | Sri Lanka | 90days/12 months | Yes | Yes |
| 43 | Sudan | 183days/12 months | Yes | Yes |
| 44 | Sweden | 183days/12 months | Yes | Yes |
| 45 | Switzerland | 183days/12 months | Yes | Yes |
| 46 | Syria | 183days/12 months | Yes | Yes |
| 47 | Taipei / Taiwan | 183days/fiscal year | Yes | Yes |
| 48 | Thailand | 183days/fiscal year | Yes | Yes |
| 49 | Tunisia | 183 days/calendaryear | Yes | Yes |
| 50 | Turkey | 183days/12 months | Yes | Yes |
| 51 | UAE | 183days/fiscal year | Yes | Yes |
| 52 | Ukraine | 183days/calendar year | Yes | Yes |
| 53 | United Kingdom | 183 days/12months | Yes | Yes |
| 54 | United States of America | 120days/12 months | Yes | Yes |
| 55 | Uzbekistan | 183days/12 months | Yes | Yes |
| 56 | Venezuela | 183days/12 months | Yes | Yes |
| 57 | Vietnam | 90days/12 months | Yes | Yes |
DAFTAR P3B Berdasarkan Abjad
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| NO | NEGARA | SAAT BERLAKU EFEKTIF | Keberadaan Pasal Bantuan Penagihan/ Article: Assistance in Collection |
| 1 | Algeria | 1-Jan-01 | X |
| 2 | Australia | 1-Jul-93 | X |
| 3 | Austria | 1-Jan-89 | X |
| 4 | Belgium | 1-Jan-75 | Pasal 26 |
| - Renegosiasi | 1-Jan-02 |
|
| 5 | China | 1-Jan-04 | X |
| 6 | Brunei Darussalam | 1-Jan-03 | X |
| 7 | Bulgaria | 1-Jan-93 | X |
| 8 | Canada | 1-Jan-80 | X |
| - Renegosiasi | 1-Jan-99 |
|
| 9 | Czech | 1-Jan-97 | X |
| 10 | Denmark | 1-Jan-87 | X |
| 11 | Egypt | 1-Jan-03 | Pasal 29 |
| 12 | Finland | 1-Jan-90 | X |
| 13 | France | 1-Jan-81 | X |
| 14 | Germany | 1-Jan-92 | X |
| 15 | Hungary | 1-Jan-94 | X |
| 16 | India | 1-Jan-88 | X |
| 17 | Italy | 1-Jan-96 | X |
| 18 | Japan | 1-Jan-83 | X |
| 19 | Jordan | 1-Jan-99 | Pasal 28 |
| 20 | Korea, Republic of | 1-Jan-90 | X |
| 21 | Korea, Democratic People's Republic of | 1-Jan-05 | X |
| 22 | Kuwait | 1-Jan-99 | X |
| 23 | Luxembourg | 1-Jan-95 | X |
| 24 | Malaysia | 1-Jan-87 | X |
| 25 | Mauritius ' | 1-Jan-99 | X |
| 26 | Mongolia | 1-Jan-01 | X |
| 27 | Netherlands | 1-Jan-71 | X |
| - Renegosiasi | 1-Jun-94 |
|
| - Renegosiasi ke 2 2 | 1-Jan-04 |
|
| 28 | New Zealand | 1-Jan-89 | X |
| 29 | Norway | 1-Jan-91 | X |
| 30 | Pakistan | 1-Jan-91 | X |
| 31 | Philippines, The | 1-Jan-83 | Pasal 27 |
| 32 | Poland | 1-Jan-94 | X |
| 33 | Romania | 1-Jan-00 | X |
| 34 | Russia | 1-Jan-03 | X |
| 35 | Saudi Arabia | 1-Jan-89 | X |
| 36 | Seychelles | 1-Jan-01 | X |
| 37 | Singapore | 1-Jan-92 | X |
| 38 | Slovak | 1-Jan-02 | X |
| 39 | South Africa | 1-Jan-99 | X |
| 40 | Spain | 1-Jan-00 | X |
| 41 | Sri Lanka | 1-Jan-95 | X |
| 42 | Sudan | 1-Jan-01 | X |
| 43 | Sweden | 1-Jan-90 | X |
| 44 | Switzerland | 1-Jan-90 | X |
| 45 | Syria | 1-Jan-99 | X |
| 46 | Taipei | 1-Jan-96 | X |
| 47 | Thailand | 1-Jan-83 | X |
| 48 | Tunisia | 1-Jan-94 | X |
| 49 | Turkey | 1-Jan-01 | X |
| 50 | U.A.E | 1-Jan-00 | X |
| 51 | Ukraine | 1-Jan-99 | X |
| 52 | United Kingdom -Renegosiasi | 1-Jan-76 | X |
| - Renegosiasi | 1-Jan-95 |
|
| 53 | United States | 1-Feb-91 | Pasal 29 |
| - Renegosiasi | 01-02-1997 |
|
| 54 | Uzbekistan | 01-01-1999 | X |
| 55 | Venezuela | 01-01-2001 | Pasal 27 |
| 56 | Vietnam | 01-01-2000 | Pasal 28 |
1 Terminasi mulai 1 Januari 2005
2 s.d. berlakunya P3B hasil renegosiasi ke 2
