Pajak Artis USA & UK Konser di Indonesia

Iya betul ada tax treaty, tapi untuk menggunakan tax treaty tersebut rekan harus memiliki form DGT atau Surat Keterangan Domisili (cekd di PER 10/2017) yang berlaku. Jika form DGT tidak ada maka tax treaty tidak dapat digunakan.
Kalau sudah ada form DGT, lihat dulu hak pemajakan apakah ada di Indonesia atau USA.
Kalau menurut saya, penghasilan dari artis ada diatur di Article 17
ARTISTES AND ATHLETES

1. Notwithstanding Articles 15 (Independent Personal Services) and 16 (Dependent Personal Services), income derived by public entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such may be taxed in the Contracting State in which those activities are exercised if the gross amount of such remuneration, including expenses reimbursed to him or borne on his behalf, exceeds in the aggregate 2,000 United States dollars or its equivalent in Indonesian rupiahs in any consecutive 12-month period.
2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but is diverted to another person, that income may, notwithstanding the provisions of Articles 8 (Business Profits) and 15 (Independent Personal Services), be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.
3. The provisions of paragraph 1 and 2 shall not apply to remuneration or profits derived from activities exercised in a Contracting State if the visit to that State is substantially supported or sponsored by the other Contracting State and is certified by the competent auth of the sending State to qualify under this provision.