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                          DEPARTEMEN KEUANGAN REPUBLIK INDONESIA
                       DIREKTORAT JENDERAL PAJAK
___________________________________________________________________________________________
                                             6 September 2004

                           SURAT DIREKTUR JENDERAL PAJAK
                        NOMOR S - 899/PJ.341/2004

                            TENTANG

        PENEGASAN WILAYAH YANG TERCAKUP DALAM PENGERTIAN "NEGARA" 
              DALAM PERSETUJUAN PENGHINDARAN PAJAK BERGANDA (P3B)

                        DIREKTUR JENDERAL PAJAK,

Sehubungan dengan banyaknya pertanyaan mengenai wilayah/teritorial yang tercakup dalam suatu negara 
treaty partner pada Persetujuan Penghindaran Pajak Berganda (P3B), dengan ini kami sampaikan hal-hal 
sebagai berikut :

1.  Terdapat banyak pertanyaan mengenai wilayah negara-negara : Belanda, Inggris, Perancis dan 
    Spanyol yang tercakup dalam P3B Indonesia dengan negara-negara tersebut. Pertanyaan tersebut 
    antara lain mengenai apakah suatu wilayah termasuk dalam pengertian "Negara" treaty partner 
    sehingga penduduknya dapat memperoleh manfaat dari P3B dimaksud.

2.  Pengertian atau definisi "Negara" dari masing-masing negara tersebut adalah sebagai berikut :

    a.  Belanda

        Pasal 3 ayat 1 huruf (c) P3B Indonesia-Belanda (renegosiasi):
        "the term "the Netherlands" comprises the part of the Kingdom of the Netherlands that is 
        situated in Europe and the part of the seabed and its sub-soil under the North Sea, over which 
        the Kingdom of the Netherlands has sovereign rights in accordance with international law".

        Pada Pasal 30 ayat (1) P3B Indonesia-Belanda (renegosiasi) antara lain diatur mengenai 
        perluasan wilayah :

        "This Agreement may be extended, either in its entirety of with any necessary modifications, 
        to either or both of the countries Aruba or the Netherlands Antilles, if the country concerned 
        imposes taxes substantially similar in character to those to which this Agreement applies. Any 
        such extension shall take effect from such date and subject to such modifications and 
        conditions, including conditions as to termination, as may be specified and agreed in notes to 
        be exchanged through diplomatic channels."

    b.  Inggris

        Pasal 3 ayat (1) huruf (a) P3B Indonesia-Inggris :

        "the term "United Kingdom of Great Britain and Northern Ireland" means the territory of Great 
        Britain and Northern Ireland, including any maritime area situated beyond the territorial 
        waters of the United Kingdom within which the United Kingdom of Great Britain Northern 
        Ireland may exercise rights with regard to the sea-bed and subsoil and the natural resources 
        in accordance with international law".

    c.  Perancis

        Pasal 3 ayat (1) huruf (c) P3B Indonesia-Perancis :

        "the term "France" means the European and overseas departments of the French Republic, 
        including area outside the territorial sea adjacent to those departments which is, in 
        accordance with international law, an areas within which France may exercise rights with 
        respect to the sea bed and sub-soil and their natural resources".

        Pada Pasal 29 ayat (1) P3B Indonesia-Perancis antara lain diatur mengenai perluasan 
        wilayah :

        "This Convention may be extended, either in its entirety or with any necessary modifications, 
        to the overseas territories of the French Republic which impose taxes substantially similar in 
        character to those to which the Convention applies. Any such extension shall take effect from 
        such date and subject to such modifications and conditions, including conditions as to 
        termination, as may be specified and agreed between the Contracting States in notes to be 
        exchanged through diplomatic channels or in any other manner in accordance with their 
        constitutional procedures".

    d.  Spanyol

        Pasal 3 ayat (1) huruf (a) P3B Indonesia-Spanyol :

        "the term "Spain" means the Spanish State and, when used geographically, means the 
        territory of the Spanish State including any area outside the territorial sea in which, in 
        accordance with international law and domestic legislation, the Spanish State may exercise 
        jurisdiction or sovereign rights with respect to the seabed, its subsoil and superjacent waters, 
        and their natural resources".

3.  Berdasarkan hal-hal tersebut di atas, kami mohon penegasan mengenai wilayah yang tercakup dalam 
    pengertian "Negara" (Belanda, Inggris, Perancis dan Spanyol) pada P3B Indonesia dengan negara-
    negara tersebut baik berdasarkan hukum domestik maupun hukum internasional yang berlaku.

Demikian kami sampaikan dan atas kerjasamanya yang baik kami ucapkan terimakasih.




A.n. DIREKTUR JENDERAL PAJAK
Pjs. DIREKTUR,

ttd

ROBERT PAKPAHAN