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Ketentuan CFC di Indonesia

Upaya untuk mencegah penundaan wajib pajak dalam mengirim penghasilannya ke Indonesia adalah melalui ketentuan dalam Pasal 18 ayat (2). Dalam UU tersebut, pemerintah memberi kewenangan kepada menteri keuangan untuk menetapkan saat diperolehnya dividen oleh wajib pajak dalam negeri atas penyertaan modal pada badan usaha di luar negeri, selain badan usaha yang menjual sahamnya di bursa efek, dengan ketentuan sebagai berikut. a. Besarnya penyertaan modal Wajib Pajak dalam negeri tersebut paling rendah 50% (lima puluh persen) dari jumlah saham yang disetor pada badan usaha di luar negeri. b. Secara bersama-sama dengan Wajib Pajak dalam negeri lainnya memiliki penyertaan modal paling rendah 50% (lima puluh persen) dari jumlah saham yang disetor pada badan usaha di luar negeri.
Sebagai peraturan pelaksanaan dari Pasal 18 Ayat (2) UU PPh ini, Menteri Keuangan telah menerbitkan Peraturan Menteri Keuangan Nomor 256/PMK.03/2008 tentang Penetapan Saat Diperolehnya Dividen Oleh Wajib Pajak Dalam Negeri Atas Penyertaan Modal Pada Badan Usaha Di Luar Negeri Selain Badan Usaha Yang Menjual Sahamnya Di Bursa Efek. Peraturan Menteri Keuangan ini mencabut ketentuan sebelumnya yaitu Keputusan Menteri Keuangan Nomor 650/KMK.04/1994 tentang Penetapan Saat Diperolehnya Dividen Atas Penyertaan Modal Pada Badan Usaha Di Luar Negeri Yang Sahamnya Tidak Diperdagangkan Di Bursa Efek. Tata cara pelaporan penerimaan dividen luar negeri, tata cara perhitungan pajak dan tata cara pengkreditan yang dimaksud dalam PMK tersebut diatur lebih lanjut dengan Peraturan Direktur Jenderal Pajak (PER) Nomor 59/PJ/2010.
Berdasarkan Pasal 1 Peraturan Menteri Keuangan Nomor 256/PMK.03/2008, saat diperolehnya dividen oleh Wajib Pajak dalam negeri atas penyertaan modal pada badan usaha di luar negeri selain badan usaha yang menjual sahamnya di bursa efek adalah: a. pada bulan keempat setelah berakhirnya batas waktu kewajiban penyampaian SPT Tahunan Pajak Penghasilan badan usaha di luar negeri tersebut untuk tahun pajak yang bersangkutan; atau b. pada bulan ketujuh setelah tahun pajak berakhir apabila badan usaha di luar negeri tersebut tidak memiliki kewajiban untuk menyampaikan SPT Tahunan Pajak Penghasilan atau tidak ada ketentuan batas waktu penyampaian SPT Tahunan Pajak Penghasilan.

Besarnya dividen yang wajib dihitung sebagai penghasilan dividen oleh Wajib Pajak dalam negeri memenuhi syarat dan memiliki penyertaan pada badan usaha di luar negeri yang memenuhi syarat adalah sebesar jumlah dividen yang menjadi haknya terhadap laba setelah pajak yang sebanding dengan penyertaannya pada badan usaha di luar negeri selain badan usaha yang menjual sahamnya di bursa efek. Ketentuan ini tidak berlaku apabila sebelum batas waktu dividen ditetapkan dianggap diperoleh, badan usaha di luar negeri tersebut sudah membagikan dividen yang menjadi hak wajib pajak. Dividen tersebut wajib dilaporkan dalam SPT Tahunan PPh untuk tahun pajak saat dividen tersebut dianggap diperoleh.
Misalnya, laba setelah pajak pada badan usaha di luar negeri adalah $2.000.000 dan besarnya penyertaan yang dimiliki oleh Wajib Pajak dalam negeri adalah 40%, maka Wajib Pajak dalam negeri dianggap memperoleh dividen sebesar 40% x $2.000.000 sama dengan $800.000.
Secara garis besar, ketentuan CFC di Indonesia mengatur bahwa badan usaha di luar negeri yang tidak terdaftar di bursa efek, yang modalnya minimal 50% dimiliki oleh WPDN baik sendiri maupun bersama dengan WPDN lain, akan dikategorikan sebagai CFC. Dengan pengkategorian tersebut, maka Menteri Keuangan berwenang untuk menentukan saat diperolehnya dividen yang akan berakibat kepada besarnya penghasilan pemegang saham sebagai WPDN. Saat diperolehnya dividen tersebut adalah bulan keempat⁠ setelah berakhirnya kewajiban penyampaian SPT Tahunan PPh CFC di negaranya atau bulan ketujuh⁠ apabila tidak ada kewajiban tersebut. Jumlah dividen yang dianggap diterima atas laba setelah pajak CFC adalah sebanding dengan besarnya penyertaan WPDN tersebut,⁠ kecuali CFC tersebut sudah membagikannya sebelum batas waktu.⁠
Jumlah laba setelah pajak tersebut adalah laba sesuai dengan standar akuntansi yang berlaku di negara yang bersangkutan.⁠ Apabila jumlah dividen yang dibagikan melebihi bagian laba atas besarnya penyertaan tersebut, maka kelebihan tersebut wajib dilaporkan dalam SPT,⁠ termasuk juga apabila terdapat pembagian dividen selain dividen tersebut.⁠ Pembagian dividen yang melebihi bagian laba tersebut termasuk pembagian dividen dengan nama dan dalam bentuk apapun yang pada hakikatnya merupakan pembagian dividen yang tidak termasuk dalam perhitungan laba setelah pajak.⁠ Pajak atas dividen yang telah dibayar/dipotong di LN dapat dikreditkan sesuai ketentuan Pasal 24 UU PPh⁠ dan dilakukan pada tahun dibayar/dipotong.⁠…...

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