Pada akhir 2003, TheFacebook.com—kini bernama Facebook—butuh dana untuk membeli server. Sang pendiri, Mark Zuckerberg mendatangi Eduardo Saverin, juniornya di Harvard University. Zuckerberg meminta Saverin berinvestasi $15 ribu melalui rekening yang bisa diakses keduanya.
Zuckerberg kenal Saverin sebagai pemuda yang paham bisnis. Saverin dianggap punya koneksi pada dunia mafia Brazil. Saverin akhirnya setuju. Zuckerberg sempat menjuluki Saverin sebagai “head of the investment society”. Akhirnya berkat dukungan Saverin, TheFacebook.com pada 2004 berhasil meluncur.
Namun, setelah itu hubungan Zuckerberg dan Saverin renggang karena perbedaan pandangan dalam membangun Facebook. Saverin meninggalkan Facebook tapi masih punya hak 4 persen saham Facebook, senilai $3,84 miliar. Saverin jadi kaya raya akibat Facebook.
Namun, jadi orang kaya seperti Saverin dan Zuckerberg, termasuk entitas bisnis Facebook yang berada di AS, bukan perkara yang menyenangkan. Pemerintah Amerika Serikat (AS) menerapkan pajak yang tinggi bagi tiap warga negara, terutama yang kaya raya. Saverin lalu melepas status kewarganegaraan AS miliknya, demi menghindar pajak tinggi.
Avi-Yonah, penulis buku “International Tax as International Law,” sebagaimana dikutip dari Forbes, mengatakan langkah Saverin melepas kewarganegaraan AS merupakan “ide yang sangat baik”.
Melepas kewarganegaraan, terutama dari kalangan kaya, guna menghindari pajak selangit pemerintah AS tak hanya dilakukan Saverin. Pada 2008 lalu, ada 235 orang yang memilih melepas status kewarganegaraan AS atas alasan pajak. Pada 2011, angkanya bertambah menjadi 1.780. Kini, diperkirakan jumlahnya jauh lebih besar.
Cara Google Mengakali Pajak
Keputusan menghindar dari pajak yang tinggi tak hanya dilakukan oleh individu, tapi juga level korporasi. Perusahaan-perusahaan besar, terutama dalam bidang teknologi juga melakukannya. Google, Facebook, dan Apple merupakan nama-nama perusahaan teknologi yang melakukan langkah-langkah “cerdas” menghindar pajak.
Pada 2016, di Inggris, Google hanya membayar pajak sebesar £36,4 juta. Padahal, pendapatan Google di Inggris mencapai £1 miliar. Namun, dari hasil perhitungan laba sebelum pajak, Google mengklaim hanya memperoleh uang senilai £148 juta. Dalam laporan The Independent, angka £148 juta tercipta atas strategi “complex accounting structure” yang dilakukan Google di Inggris.
Selain itu, masih merujuk The Independent, Google mengatakan perusahaannya yang ada di Inggris hanya memiliki karyawan di bawah 3 ribu. Angka tersebut, menurut Google, tidak cukup besar untuk disebut sebagai “bentuk usaha tetap.”
Aksi Google di Inggris yang hanya membayar pajak sebesar £36,4 juta mendapatkan kritikan. Salah satunya dari John McDonnell, politikus dari Partai Buruh. Menurut McDonnell, nilai pajak senilai £36,4 juta yang dibayarkan Google pada Pemerintah Inggris merupakan “aib nasional.” McDonnell, menurut analisisnya, menyatakan bahwa “Google memiliki tarif pajak lebih rendah daripada mayoritas keluarga-keluarga Inggris.”
Pada 2015, menurut laporan pemerintah Belanda sebagaimana diwartakan Forbes, Google sukses menyelamatkan dana pajak senilai $3,6 miliar karena membuat perusahaan cangkang bernilai $15,5 miliar di Belanda. Strategi tersebut, dimulai dengan memindahkan harta milik Google dengan membentuk sebuah perusahaan tanpa seorang pun karyawan bernama Google Netherlands Holding BV. Google Netherlands Holding BV membentuk perusahaan cangkang lanjutan di “surga pajak” Bermuda.
Strategi Google sering disebut “The Double Irish with a Dutch Sandwich.” Strategi tersebut, menyebar pendapatan yang diperoleh perusahaan pada perusahaan cangkang di banyak negara. “The double Irish with a Dutch sandwich,” bekerja dengan menciptakan satu perusahaan di Irlandia, lalu perusahaan Irlandia tersebut menciptakan satu perusahaan di Belanda. Perusahaan di Belanda menciptakan satu perusahaan di Irlandia. Teknik ini, bisa mengecilkan jumlah pajak yang wajib dibayarkan perusahaan.
Kenapa Irlandia? Dalam pemaparan di Investopedia, Irlandia menerapkan tarif pajak yang kecil. Di AS, pajak perusahaan dipatok sebesar 35 persen. Sementara itu, Irlandia hanya mematok tarif pajak sebesar 12,5 persen. Pada penghasilan perusahaan yang berhubungan dengan paten ataupun properti intelektual, pemerintah Irlandia hanya mematok pajak 6,25 persen. Bagi perusahaan teknologi, ini tentu sangat menguntungkan, karena dekat dengan paten.
Google misalnya, dalam laporan kuartal I-2018 ini mengucurkan dana $5,039 miliar untuk riset. Angka yang besar tersebut diharapkan akan kembali pada Google dalam bentuk pendapatan, terutama dengan menjual karya intelektual yang mereka ciptakan pada perusahaan lain. Jika mengalihkan pendapatan ini ke Irlandia, Google akan jauh lebih cepat mengembalikan uang yang hilang akibat digunakan untuk riset.
Hal yang menarik lainnya soal Irlandia ialah adanya kebijakan pengembalian pajak. Bagi startup, terutama yang melakukan penelitian dan pengembangan, boleh mengajukan pengembalian pajak.
Menghindar Pajak ala Facebook
Pada 2014, sebagaimana dilaporkan The Independent, Facebook hanya membayar pajak £4.327 pada pemerintah Inggris. Ironisnya, rata-rata pajak yang dibebankan pada individu Inggris berada di kisaran £3 ribuan serta £2 ribuan untuk membayar asuransi, semacam BPJS. Artinya, kontribusi Facebook pada pemerintah Inggris dalam bentuk pajak, jauh lebih kecil dibandingkan seorang warga Inggris.
Ringannya pajak Facebook tak hanya terjadi pada 2014. Pada 2016, Facebook memperoleh keringanan pajak sejumlah £11,3 juta. Padahal, keuntungan global Facebook berada di kisaran £4,97 miliar.
Persoalan keringanan pajak seperti dilaporkan Wired, terjadi selepas Facebook memberikan bonus berupa saham pada seluruh karyawan di Inggris. Pada 2014, Facebook menggelontorkan dana senilai 35,4 juta dalam bentuk saham pada seluruh pegawai di Inggris. Di 2014, raksasa media sosial ini hanya membayar pajak £4.327 karena Facebook merugi £28,5 juta sehingga memperoleh keringanan pajak.
Facebook juga mendirikan kantor keuangan di Irlandia, tepatnya di Kota Dublin. Mengutip The Journal, Facebook terus berekspansi dengan kantornya di negara yang “ramah” pajak. Pada 2009, Facebook hanya punya 30 karyawan. Pada 2017 jumlah karyawan Facebook meningkat menjadi 2 ribu orang.
Peningkatan jumlah karyawan punya tujuan utama: Dublin merupakan pusat transaksi iklan Facebook. Jika ada pengguna Facebook yang hendak mengiklankan produknya di Facebook, cabang Facebook tempat pengguna tersebut berada hanya jadi perantara. Tagihan lantas dibuatkan oleh kantor Facebook di Dublin, Irlandia.
Namun, langkah Facebook memusatkan pusat transaksi iklan di Dublin mendapat kritikan para pemimpin dunia. Chief Financial Officer Facebook, Dave Wehner menyatakan bahwa “Facebook (secara bertahap) akan memindahkan transaksi iklan dari Dublin ke struktur lokal di negara yang memiliki kantor Facebook untuk menyokong pengiklan lokal.”
Apple yang Gagal Menghindar
Kelakuan mengakali pajak tak hanya dilakukan Google maupun Facebook. Apple pun melakukannya, tepatnya melakukan dengan cara yang hampir serupa Google. Sialnya, pada 2016, sebagaimana diwartakan Techcrunch, Apple divonis bersalah oleh Komisi Eropa dan diwajibkan membayar denda $14,5 miliar, nilai yang disebut sebagai tunggakan pajak Apple sejak 2003.
Kasus Apple bermula saat mereka memisahkan kantor pengembangan produk dan kantor operasional bisnis. California merupakan kantor pengembangan produk, sementara Irlandia merupakan kantor operasional bisnis. Dipilihnya Irlandia sebagai kantor operasional bisnis sebangun dengan alasan Google di atas.
Namun, Apple menambah “bumbu-bumbu” tambahan. Pada 2011 misalnya, dengan keuntungan $22 miliar yang didapat kantor Irlandia, Apple hanya membayar uang senilai $2 miliarpada pemerintah AS. Pada pemerintah Irlandia, atas kesepakatan bersama, Apple hanya membayar €50 juta, alias hanya membayar 1 persen dari nilai seharusnya. Ini yang diperkarakan Komisi Eropa. Padahal, Irlandia mematok tarif pajak 12,5 persen. Ini lantas dipermasalahkan Komisi Eropa. Tindakan Irlandia memberi diskon Apple dianggap ilegal.
“Negara anggota Uni Eropa tidak bisa memberikan keuntungan pajak pada perusahaan tertentu, ini hal yang ilegal di bawah ketentuan Uni Eropa. Komisi investigasi berkesimpulan bahwa Irlandia telah memberikan keuntungan ilegal pada Apple, yang menjadikan perusahaan tersebut membayar pajak lebih sedikit dibandingkan perusahaan lain selama bertahun-tahun,” kata anggota komisioner Uni Eropa Margrethe Vestager.
Strategi mengakali pajak, bukan cuma merugikan negara asal. Namun, juga merugikan negara-negara yang layanan atau produk-produk perusahaan teknologi menyasar pasar negara mereka. Padahal, secara fundamental, pajak merupakan jenis penerimaan negara yang vital untuk pembangunan dan layanan publik suatu negara.
Sumber: Tirto.
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b52 club
Tiêu đề: “B52 Club – Trải nghiệm Game Đánh Bài Trực Tuyến Tuyệt Vời”
B52 Club là một cổng game phổ biến trong cộng đồng trực tuyến, đưa người chơi vào thế giới hấp dẫn với nhiều yếu tố quan trọng đã giúp trò chơi trở nên nổi tiếng và thu hút đông đảo người tham gia.
1. Bảo mật và An toàn
B52 Club đặt sự bảo mật và an toàn lên hàng đầu. Trang web đảm bảo bảo vệ thông tin người dùng, tiền tệ và dữ liệu cá nhân bằng cách sử dụng biện pháp bảo mật mạnh mẽ. Chứng chỉ SSL đảm bảo việc mã hóa thông tin, cùng với việc được cấp phép bởi các tổ chức uy tín, tạo nên một môi trường chơi game đáng tin cậy.
2. Đa dạng về Trò chơi
B52 Play nổi tiếng với sự đa dạng trong danh mục trò chơi. Người chơi có thể thưởng thức nhiều trò chơi đánh bài phổ biến như baccarat, blackjack, poker, và nhiều trò chơi đánh bài cá nhân khác. Điều này tạo ra sự đa dạng và hứng thú cho mọi người chơi.
3. Hỗ trợ Khách hàng Chuyên Nghiệp
B52 Club tự hào với đội ngũ hỗ trợ khách hàng chuyên nghiệp, tận tâm và hiệu quả. Người chơi có thể liên hệ thông qua các kênh như chat trực tuyến, email, điện thoại, hoặc mạng xã hội. Vấn đề kỹ thuật, tài khoản hay bất kỳ thắc mắc nào đều được giải quyết nhanh chóng.
4. Phương Thức Thanh Toán An Toàn
B52 Club cung cấp nhiều phương thức thanh toán để đảm bảo người chơi có thể dễ dàng nạp và rút tiền một cách an toàn và thuận tiện. Quy trình thanh toán được thiết kế để mang lại trải nghiệm đơn giản và hiệu quả cho người chơi.
5. Chính Sách Thưởng và Ưu Đãi Hấp Dẫn
Khi đánh giá một cổng game B52, chính sách thưởng và ưu đãi luôn được chú ý. B52 Club không chỉ mang đến những chính sách thưởng hấp dẫn mà còn cam kết đối xử công bằng và minh bạch đối với người chơi. Điều này giúp thu hút và giữ chân người chơi trên thương trường game đánh bài trực tuyến.
Hướng Dẫn Tải và Cài Đặt
Để tham gia vào B52 Club, người chơi có thể tải file APK cho hệ điều hành Android hoặc iOS theo hướng dẫn chi tiết trên trang web. Quy trình đơn giản và thuận tiện giúp người chơi nhanh chóng trải nghiệm trò chơi.
Với những ưu điểm vượt trội như vậy, B52 Club không chỉ là nơi giải trí tuyệt vời mà còn là điểm đến lý tưởng cho những người yêu thích thách thức và may mắn.
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