Pembayaran Royalti ke Luar Negeri: Tinjauan Pengaruh Mekanisme Pendaftaran Merek terhadap Perlakuan Perpajakannya

Abstract

In international taxation, royalty payments, including royalties for the use of marks, abroad is an important issue because the payments have the potential to be utilized as a means of shifting income from one tax jurisdiction to another. This article aimed to  review how tax treatment to the royalty payment to foreign legal subjects if it is related to the registration process of a trademark in Indonesia by foreign legal subjects, starting from the status of tax subjects in the indonesian tax administration to the tax provisions applied. The research was conducted by reviewing of tax laws and trademarks and geographic indications laws. In general, the process of registering a trademark by a foreign legal subject as the owner may cause differences in the application of taxation on royalty payments made by the resident taxpayer to the foreign legal subject. In addition, the existence of the counterparty will affect the tax treatment of royalty payment transactions. Through a series of tests, the foreign legal subject can be treated as: Foreign Tax Subject, Permanent Establishment in Indonesia, or non-existent tax subject.