Monday, December 05, 2011

INDONESIA - REGULATIONS - BKF: Islamic Banking please report about double taxation on Leasing / Ijara IMBT

JAKARTA: Fiscal Policy Office Ministry of Finance stated until now has not received an official statement about the practice of Islamic banking in the double tax agreement leasing
The agency requested that Bank Indonesia or sharia banking association to complain formally if it still happens double taxation.
"Frankly, until now we have not received a letter or an official complaint that it [double taxation] happened, and what harm their arguments that it is double taxation," said Head of the Fiscal Policy Bambang Brodjonegoro, today.  (source)


According to him, the problems experienced by the business does, including the impartial regulation must be resolved immediately.
To that end, he requested that Bank Indonesia and the Islamic banking associations convey the matter to BKF. "We were responsive to the business world increasingly expansive," he explained.
When asked whether there has been enough understanding on the tax to the Islamic banks, he said no problem.
"The officer basically just running errands, when the rules are clear then it will not be double taxed. If there are no clear rules then he would impose a tax, "he said.
Previously Deputy Director Islamic Banking BI Tirta Segara claim double tax is still being experienced in the contract of hire purchase financing like Ijarah Muntahiyah Bit Tamlik (IMBT). Nevertheless, he continued, it is not experienced equally by Islamic banks.
"There are banks that already have a tax debt due to double taxation. Meanwhile, some are not subject to double taxation, "he said.
As a result of double taxation, he continued, a number of Islamic banks are reluctant to use this contract as it is considered burdensome.
"Islamic banks require confirmation in the implementation of tax neutrality [of tax neutrality], namely the existence of a decree that all financial transactions of Islamic banks are not subject to double taxation," he said.
Ahmad K. Permana, Head of the Sharia Bank Permata, says this double taxation in the industry rebound enlarge ijara financing, especially on the contract. "There are some customers are reluctant to use this contract because of the problem," he said.
According to him, basically it has in common with ijara leasing business in the conventional so must be treated equally in the tax computation.
"We're not asking for tax breaks, just want equal treatment with the conventional. If the conventional only taxable profits, why are the principal Islamic bank [loans] are also taxed, "he said.
To find a solution on this issue, he added, Islamic banking along with Indonesian Institute of Accountants and the Director General of Taxation MoF will discuss the application of tax on ijara contract. "We expect this problem can be completed as soon as possible so as not to interfere with business expansion," he said.
Not just this once, subject to double taxation of Islamic banking. Earlier in the murabaha contract or sale, are also experienced by the double taxation that is hindering the expansion of Islamic banking business. But in a murabaha double taxation has been abolished by the MoF since 2010. (20/Bsi)

BKF: Bank Syariah silakan lapor soal pajak ganda

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JAKARTA: Badan Kebijakan Fiskal Kementerian Keuangan menyatakan hingga saat ini belum menerima pernyataan resmi dari perbankan syariah tentang praktik pajak ganda dalam akad sewa beli  

Lembaga tersebut meminta agar Bank Indonesia atau asosiasi perbankan syariah menyampaikan keluhan secara resmi apabila memang masih terjadi pajak ganda.

“Terus terang sampai sekarang kami belum menerima surat atau keluhan resminya bahwa  itu [pajak ganda] terjadi, merugikan dan apa argument mereka bahwa itu pajak ganda,” ujar Kepala Badan Kebijakan Fiskal Bambang Brodjonegoro, hari ini.

Menurut dia, permasalahan yang dialami oleh dunia usaha memang termasuk regulasi yang tidak memihak harus diselesaikan segera.

Untuk itu, dia meminta agar Bank Indonesia dan asosiasi perbankan syariah menyampaikan masalah itu ke BKF. “Kami responsif agar dunia usaha makin ekspansif,” jelasnya.

Ketika ditanya apakah telah ada pemahaman yang cukup pada petugas pajak terhadap bank syariah, dia menjawab tidak ada masalah.

“Petugas intinya hanya menjalankan tugas, kalau aturan sudah jelas maka itu tidak akan dikenakan pajak ganda. Kalau belum ada aturan jelas maka dia akan mengenakan pajak,” ujarnya.

Sebelumnya Deputi Direktur Perbankan Syariah BI Tirta Segara menyatakan pajak ganda masih dialami dalam pembiayaan dengan akad sewa beli seperti Ijarah Muntahiyah Bit Tamlik (IMBT). Meski demikian, lanjutnya, hal tersebut tidak dialami secara merata oleh bank syariah.

“Ada bank yang telah memiliki utang pajak akibat pajak ganda. Sementara itu, ada juga yang tidak kena pajak ganda tersebut,” ujarnya.

Akibat dari pajak ganda itu, lanjutnya, sejumlah bank syariah enggan untuk menggunakan akad ini karena dinilai memberatkan.

“Bank syariah memerlukan penegasan dalam pelaksanaan tax neutrality [netralitas pajak], yakni adanya surat keputusan bahwa seluruh transaksi pembiayaan bank syariah tidak dikenakan pajak ganda,” ujarnya.

Achmad K. Permana, Kepala Unit Usaha Syariah Bank Permata, mengatakan pajak ganda ini menganjal industri dalam memperbesar pembiayaan terutama pada akad ijarah. “Ada sebagian nasabah yang enggan menggunakan akad ini karena masalah tersebut,” ujarnya.

Menurut dia, pada dasarnya ijarah itu memiliki kesamaan dengan bisnis leasing yang ada di konvensional sehingga wajib diperlakukan sama dalam penghitungan pajak.

“Kami tidak meminta keringanan pajak, hanya menginginkan perlakukan yang sama dengan konvensional. Kalau di konvensional hanya keuntungan yang dikenakan pajak, kenapa di bank syariah pokok [pinjaman] juga dikenakan pajak,” ujarnya.

Untuk mencari solusi dalam masalah ini, lanjutnya, perbankan syariah bersama dengan Ikatan Akuntan Indonesia dan Dirjen Pajak Kemenkeu akan membahas penerapan pajak pada akad ijarah. “Kami mengharapkan masalah ini dapat selesai secepatnya agar tidak menggangu ekspansi usaha,”ujarnya.

Bukan sekali ini saja, perbankan syariah dikenakan pajak ganda. Sebelumnya dalam akad murabahah atau jual beli, pajak ganda juga dialami oleh perbankan syariah sehingga menghambat ekspansi bisnis. Namun ketentuan pajak ganda dalam murabahah telah dihapuskan oleh Kemenkeu sejak 2010 lalu. (20/Bsi)

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