Definisi Time Test secara mudah dapat diartikan sebagai sebuah batasan waktu untuk menentukan apakah
subyek pajak termasuk kategori Subyek Pajak Luar Negeri atau sudah
harus menjadi Subyek Pajak Dalam Negeri. Lamanya keberadaan di Indonesia
menjadi poin penting untuk penentuan time testnya.
Prinsip dasar:
- Pada umumnya time test adalah 183 hari, namun untuk negara2 yang sudah menandatangani tax treaty dengan Pemerintah RI time testnya bisa berbeda-beda pada tiap negara (lihat tabel pertama).
- Wajib Pajak Luar Negeri yang menerima penghasilan dari dan atau di Indonesia (baik Orang Pribadi maupun Badan) menjadi wajib hukumnya untuk dikenakan PPh Pasal 26, dengan tarif umum Pasal 26 sebesar 20%, namun kembali lagi apabila negara2 yang sudah menantangani tax treaty dengan pemerintah Indonesia tarifnya akan berbeda-beda pada tiap negara (perhatikan tabel kedua).
TABEL TIME TEST YANG BERLAKU EFEKTIF
NO.
|
NEGARA
|
KONSTRUKSI
|
INSTALASI
|
PERAKITAN
|
PENGAWASAN
KONSTRUKSI
|
JASA LAINNYA
|
1
|
Algeria
|
3 months
|
3 months
|
3 months
|
3 months
|
3 months/12 months
|
2
|
Australia
|
120 days
|
120 days
|
120 days
|
120 days
|
120 days/12 months
|
3
|
Austria
|
6 months
|
6 months
|
6 months
|
6 months
|
3 months/12 months
|
4
|
Bangladesh
|
183 days
|
183 days
|
183 days
|
183 days
|
91 days/12 months
|
5
|
Belgium
|
6 months
|
6 months
|
6 months
|
6 months
|
3 months/12 months
|
6
|
Brunei Darussalam
|
183 days
|
3 months
|
3 months
|
183 days
|
3 months/12 months
|
7
|
Bulgaria
|
6 months
|
6 months
|
6 months
|
6 months
|
120 days/12 months
|
8
|
Canada
|
120 days
|
120 days
|
120 days
|
120 days
|
120 days/12
months |
9
|
Czech
|
6 months
|
6 months
|
6 months
|
6 months
|
3 months /12 months
|
10
|
China
|
6 months
|
6 months
|
6 months
|
6 months
|
6 months/12 months
|
11
|
Denmark
|
6 months
|
3 months
|
3 months
|
6 months
|
3 months/12 months
|
12
|
Egypt
|
6 months
|
4 months
|
4 months
|
6 months
|
3 months/12 months
|
13
|
Finland
|
6 months
|
6 months
|
6 months
|
6 months
|
3 months/12 months
|
14
|
France
|
6 months
|
N/A
|
6 months
|
183 days/12 months
|
183 days/12 months
|
15
|
Germany
|
6 months
|
6 months
|
N/A
|
N/A
|
7,5%
|
16
|
Hungary
|
3 months
|
3 months
|
3 months
|
3 months
|
4 months/12 months
|
17
|
India
|
183 days
|
183 days
|
183 days
|
183 days
|
91 days/12 months
|
18
|
Italy
|
6 months
|
6 months
|
6 months
|
6 months
|
3 months/12 months
|
19
|
Japan
|
6 months
|
6 months
|
N/A
|
6 months
|
N/A
|
20
|
Jordan
|
6 months
|
6 months
|
6 months
|
6 months
|
1 month/12 months
|
21
|
Korea, Republic of
|
6 months
|
6 months
|
6 months
|
6 months
|
3 months/12 months
|
22
|
Korea, Democratic People's Republic of
|
12 months
|
12 months
|
12 months
|
12 months
|
6 months/12 months
|
23
|
Kuwait
|
3 months
|
3 months
|
3 months
|
3 months
|
3 months/12 months
|
24
|
Luxembourg
|
5 months
|
5 months
|
5 months
|
5 months
|
10%
|
25
|
Malaysia
|
6 months
|
6 months
|
6 months
|
N/A
|
3 months/12 months
|
26
|
Mexico
|
6 months
|
6 months
|
6 months
|
6 months
|
91 days/12 months
|
27
|
Mongolia
|
6 months
|
6 months
|
6 months
|
6 months
|
3 months/12 months
|
28
|
Netherlands
|
6 months
|
6 months
|
6 months
|
6 months
|
3 months/ 12 months
|
29
|
New Zealand
|
6 months
|
6 months
|
6 months
|
6 months
|
3 months/12 months
|
30
|
Norway
|
6 months
|
6 months
|
6 months
|
6 months
|
3 months/12 months
|
31
|
Pakistan
|
3 months
|
3 months
|
3 months
|
3 months
|
15%
|
32
|
Philippines
|
6 months
|
3 months
|
3 months
|
6 months
|
183 days/12 months
|
33
|
Poland
|
183 days
|
183 days
|
183 days
|
183 days
|
120 days/12 months
|
34
|
Portuguese
|
6 months
|
6 months
|
6 months
|
6 months
|
183 days/12 months
|
35
|
Qatar
|
6 months
|
6 months
|
6 months
|
6 months
|
6 months/12 months
|
36
|
Romania
|
6 months
|
6 months
|
6 months
|
6 months
|
4 months/12 months
|
37
|
Russia
|
3 months
|
3 months
|
3 months
|
3 months
|
Tanpa Time Test
|
38
|
Saudi Arabia*
|
N/A
|
N/A
|
N/A
|
N/A
|
N/A
|
39
|
Seychelles
|
6 months
|
6 months
|
6 months
|
6 months
|
3 months /12 months
|
40
|
Singapore
|
183 days
|
183 days
|
183 days
|
6 months
|
90 days/12 months
|
41
|
Slovak
|
6 months
|
6 months
|
6 months
|
6 months
|
91 days/12 months
|
42
|
South Africa
|
6 months
|
6 months
|
6 months
|
6 months
|
120 days/12 months
|
43
|
Spain
|
183 days
|
183 days
|
183 days
|
183 days
|
3 months /12 months
|
44
|
Sri Lanka
|
90 days
|
90 days
|
90 days
|
90 days
|
90 days/12 months
|
45
|
Sudan
|
6 months
|
6 months
|
6 months
|
6 months
|
3 months/12 months
|
46
|
Sweden
|
6 months
|
6 months
|
6 months
|
6 months
|
3 months/12 months
|
47
|
Switzerland
|
183 days
|
183 days
|
183 days
|
183 days
|
5%
|
48
|
Syria
|
6 months
|
6 months
|
6 months
|
6 months
|
183 days/12 months
|
49
|
Taipei / Taiwan
|
6 months
|
6 months
|
6 months
|
6 months
|
120 days/12 months
|
50
|
Thailand
|
6 months
|
6 months
|
6 months
|
6 months
|
6 months/12 months
|
51
|
Tunisia
|
3 months
|
3 months
|
3 months
|
3 months
|
3 months/12 months
|
52
|
Turkey
|
6 months
|
6 months
|
6 months
|
6 months
|
183 days/12 months
|
53
|
UAE (United Arab Emirates)
|
6 months
|
6 months
|
6 months
|
6 months
|
6 months
|
54
|
Ukraine
|
6 months
|
6 months
|
6 months
|
6 months
|
4 months/12 months
|
55
|
United Kingdom
|
183 days
|
183 days
|
183 days
|
183 days
|
91 days/12 months
|
56
|
United States of America
|
120 days
|
120 days
|
120 days
|
120 days
|
120 days/12 months
|
57
|
Uzbekistan
|
6 months
|
6 months
|
6 months
|
6 months
|
3 months/12 months
|
58
|
Venezuela
|
6 months
|
6 months
|
6 months
|
6 months
|
10%
|
59
|
Vietnam
|
6 months
|
6 months
|
6 months
|
6 months
|
3 months/12 months
|
*
|
P3B antara Indonesia dengan Saudi Arabia hanya mengatur mengenai transportasi penerbangan dalam jalur internasional.
|
TABEL TARIF PASAL 26 UNTUK P3B
NO.
|
COUNTRY
|
INTEREST
|
ROYALTIES
|
DIVIDEN
|
BRANCH
PROFIT TAX
| |
PORTFOLIO
|
SUBSTANTIAL
HOLDING
| |||||
1
|
Algeria
|
15%
|
15%
|
15%
|
15%
|
10%
|
2
|
Australia
|
10%
|
10%/15%
|
15%
|
15%
|
15%
|
3
|
Austria
|
10%
|
10%
|
15%
|
10%
|
12%
|
4
|
Bangladesh
|
10%
|
10%
|
15%
|
10%
|
10%
|
5
|
Belgium
|
10%
|
10%
|
15%
|
10%
|
10%
|
6
|
Brunei Darussalam
|
10%
|
15%
|
15%
|
15%
|
10%
|
7
|
Bulgaria
|
10%
|
10%
|
15%
|
15%
|
15%
|
8
|
Canada
|
10%
|
10%
|
15%
|
10%
|
15%
|
9
|
Czech
|
12,5%
|
12,5%
|
15%
|
10%
|
12,5%
|
10
|
China
|
10%
|
10%
|
10%
|
10%
|
10%
|
11
|
Denmark
|
10%
|
15%
|
20%
|
10%
|
15%
|
12
|
Egypt
|
15%
|
15%
|
15%
|
15%
|
15%
|
13
|
Finland
|
10%
|
10%/15%
|
15%
|
10%
|
15%
|
14
|
France
|
15%
|
10%
|
15%
|
10%
|
10%
|
15
|
Germany
|
10%
|
10%/15%
|
15%
|
10%
|
10%
|
16
|
Hungary
|
15%
|
15%
|
15%
|
15%
|
N/A
|
17
|
India
|
10%
|
15%
|
15%
|
10%
|
10%
|
18
|
Italy
|
10%
|
10%/15%
|
15%
|
10%
|
12%
|
19
|
Japan
|
10%
|
10%
|
15%
|
10%
|
10%
|
20
|
Jordan
|
10%
|
10%
|
10%
|
10%
|
N/A
|
21
|
Korea, Republic of
|
10%
|
15%
|
15%
|
10%
|
10%
|
22
|
Korea, Democratic People's Republic of
|
10%
|
10%
|
10%
|
10%
|
10%
|
23
|
Kuwait
|
5%
|
20%
|
10%
|
10%
|
10%
|
24
|
Luxembourg
|
10%
|
12,5%
|
15%
|
10%
|
10%
|
25
|
Malaysia
|
15%
|
15%
|
15%
|
15%
|
12,5%
|
26
|
Mexico
|
10%
|
10%
|
10%
|
10%
|
10%
|
27
|
Mongolia
|
10%
|
10%
|
10%
|
10%
|
10%
|
28
|
Netherlands
|
10%
|
10%
|
10%
|
10%
|
10%
|
29
|
New Zealand
|
10%
|
15%
|
15%
|
15%
|
N/A
|
30
|
Norway
|
10%
|
10%/15%
|
15%
|
15%
|
15%
|
31
|
Pakistan
|
15%
|
15%
|
15%
|
10%
|
10%
|
32
|
Philippines
|
15%
|
15%/25%
|
20%
|
15%
|
20%
|
33
|
Poland
|
10%
|
15%
|
15%
|
10%
|
10%
|
34
|
Portuguese
|
10%
|
10%
|
10%
|
10%
|
10%
|
35
|
Qatar
|
10%
|
5%
|
10%
|
10%
|
10%
|
36
|
Romania
|
12,5%
|
12,5%/15 %
|
15%
|
12,5%
|
12,5%
|
37
|
Russia
|
15%
|
15%
|
15%
|
15%
|
12,5%
|
38
|
Saudi Arabia *
|
N/A
|
N/A
|
N/A
|
N/A
|
N/A
|
39
|
Seychelles
|
10%
|
10%
|
10%
|
10%
|
N/A
|
40
|
Singapore
|
10%
|
15%
|
15%
|
10%
|
15%
|
41
|
Slovak
|
10%
|
10%/15%
|
10%
|
10%
|
10%
|
42
|
South Africa
|
10%
|
10%
|
15%
|
10%
|
10%
|
43
|
Spain
|
10%
|
10%
|
15%
|
10%
|
10%
|
44
|
Sri Lanka
|
15%
|
15%
|
15%
|
15%
|
Sesuai UU Domestik
|
45
|
Sudan
|
15%
|
10%
|
10%
|
10%
|
10%
|
46
|
Sweden
|
10%
|
10%/15%
|
15%
|
10%
|
15%
|
47
|
Switzerland
|
10%
|
12,5%
|
15%
|
10%
|
10%
|
48
|
Syria
|
10%
|
15%/20%
|
10%
|
10%
|
10%
|
49
|
Taipei / Taiwan
|
10%
|
10%
|
10%
|
10%
|
5%
|
50
|
Thailand
|
RI = 15%
THAI = 10%/25% **
|
15%
|
20%
|
15%
|
Sesuai UU Domestik
|
51
|
Tunisia
|
12%
|
15%
|
12%
|
12%
|
12%
|
52
|
Turkey
|
10%
|
10%
|
15%
|
10%
|
15%
|
53
|
UAE (United Arab Emirates)
|
5%
|
5%
|
10%
|
10%
|
5%
|
54
|
Ukraine
|
10%
|
10%
|
15%
|
10%
|
10%
|
55
|
United Kingdom
|
10%
|
10%/15%
|
15%
|
10%
|
10%
|
56
|
United States of America
|
10%
|
10%
|
15%
|
10%
|
10%
|
57
|
Uzbekistan
|
10%
|
10%
|
10%
|
10%
|
10%
|
58
|
Venezuela
|
10%
|
20%
|
15%
|
10%
|
10%
|
59
|
Vietnam
|
15%
|
15%
|
15%
|
15%
|
10%
|
Keterangan :
*
|
P3B antara Indonesia dengan Saudi Arabia hanya mengatur mengenai transportasi penerbangan dalam jalur internasional.
|
**
|
Berdasarkan ketentuan pasal 11 ayat 2 P3B RI-Thailand, terdapat pembedaan tarif atas bunga.
|
N/A
|
P3B tersebut tidak mengatur mengenai Tarif PPh Pasal 26.
|
mau tanya brp tarif pemotongan ps 26 atas pemasangan instalasi pipa yang dilakukan WPLN singapura diperairan / wilayah indonesia
BalasHapus