REKONSTRUKSI PERJANJIAN PENGHINDARAN PAJAK BERGANDA INDONESIA–AMERIKA SERIKAT DEMI KEPASTIAN HUKUM INDUSTRI KREATIF DIGITAL

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi ketentuan Perjanjian Penghindaran Pajak Berganda (P3B) Indonesia–Amerika Serikat dalam mengakomodasi perkembangan ekonomi digital terhadap penghasilan industri kreatif serta merumuskan upaya pembaruan P3B dan penguatan regulasi nasional sebagai bentuk perlindungan hukum bagi kreator Indonesia. Perkembangan ekonomi digital telah mengubah karakteristik transaksi lintas negara dan melahirkan berbagai bentuk penghasilan baru yang belum sepenuhnya diakomodasi oleh sistem perpajakan internasional konvensional, sehingga menimbulkan ketidakpastian hukum, konflik karakterisasi penghasilan, dan potensi pajak berganda. Penelitian ini menggunakan metode penelitian hukum normatif dengan pendekatan peraturan perundang-undangan, pendekatan konseptual, dan pendekatan perbandingan. Bahan hukum dianalisis secara kualitatif melalui penafsiran sistematis, historis, teleologis, dan komparatif terhadap P3B Indonesia–Amerika Serikat, OECD Model Tax Convention, United Nations Model Tax Convention, serta rekomendasi OECD/G20 Base Erosion and Profit Shifting (BEPS). Hasil penelitian menunjukkan bahwa implementasi P3B Indonesia–Amerika Serikat belum mampu mengakomodasi karakteristik penghasilan industri kreatif digital karena masih bertumpu pada konsep Permanent Establishment, Business Profits, dan Royalties yang disusun berdasarkan paradigma ekonomi konvensional. Oleh karena itu, diperlukan pembaruan P3B melalui penyesuaian klasifikasi penghasilan digital, pengakuan konsep Significant Economic Presence, serta harmonisasi dengan perkembangan perpajakan internasional. Selain itu, penguatan regulasi nasional diperlukan untuk memberikan kepastian hukum, melindungi hak pemajakan Indonesia, dan mewujudkan perlindungan hukum yang lebih efektif bagi pelaku industri kreatif di era ekonomi digital.

This study aims to analyze the implementation of the Indonesia–United States Double Taxation Avoidance Agreement (DTAA) in accommodating the development of the digital economy concerning income derived from the creative industry and to formulate strategies for modernizing the treaty and strengthening domestic regulations as a means of providing legal protection for Indonesian creators. The rapid expansion of the digital economy has transformed the nature of cross-border transactions and generated new forms of income that are not adequately accommodated by the conventional international tax framework, thereby creating legal uncertainty, characterization conflicts, and potential double taxation. This research employs a normative legal research method using statutory, conceptual, and comparative approaches. Legal materials are analyzed qualitatively through systematic, historical, teleological, and comparative interpretation of the Indonesia–United States DTAA, the OECD Model Tax Convention, the United Nations Model Double Taxation Convention, and the OECD/G20 Base Erosion and Profit Shifting (BEPS) framework. The findings indicate that the current DTAA remains based on the conventional concepts of Permanent Establishment, Business Profits, and Royalties, which are no longer capable of accommodating the characteristics of digital creative income. Accordingly, the treaty requires modernization through the introduction of explicit rules on digital income classification, the recognition of the Significant Economic Presence concept, and harmonization with contemporary international tax developments. Furthermore, strengthening Indonesia's domestic tax regulations is essential to ensure legal certainty, safeguard national taxing rights, and provide more effective legal protection for the digital creative industry in the digital economy.