Analisis yuridis atas tindakan abuse of transfer pricing pada peraturan menteri keuangan No.213/PMK.03/2016 = Juridical Analysis Of Abuse Of Transfer Pricing Actions In Regulation Of The Minister Of Finance No.213/PMK.03/2016

Octaviani, Adeline (2020) Analisis yuridis atas tindakan abuse of transfer pricing pada peraturan menteri keuangan No.213/PMK.03/2016 = Juridical Analysis Of Abuse Of Transfer Pricing Actions In Regulation Of The Minister Of Finance No.213/PMK.03/2016. Masters thesis, Universitas Pelita Harapan.

	Text (Title) ilovepdf_merged.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (243kB) | Preview
Preview	Text (ToC) ToC.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (745kB) | Preview
Preview	Text (Chapter1) Chapter1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
	Text (Chapter2) Chapter2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter3) Chapter3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (849kB)
	Text (Chapter4) Chapter4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (6MB)
	Text (Chapter5) Chapter5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (243kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (335kB) | Preview

Abstract

Dalam mendukung kinerja pemerintah Indonesia untuk menciptakan kesejahteraan bagi seluruh masyarakat maka dibutuhkan program-program yang dibentuk dalam APBN. Salah satu sumber pendapatan terbesar dalam kontribusi APBN adalah pajak. Selain dukungan dari pemerintah, masyarakat juga turut ikut andil dengan membayar dan melaporkan pajaknya secara mandiri sesuai kemampuan dari masing-masing masyarakat tersebut. Dikarenakan hal tersebut, tidak sedikit dari masyarakat / Wajib Pajak melakukan manipulasi pajak dengan cara penghindaran pembayaran pajak yang akan nantinya dibayarkan ke negara. Salah satu cara manipulasi tersebut adalah menggunakan praktik transfer pricing atau sering disebut sebagai abuse of transfer pricing. Terkait dengan praktik transfer pricing, kasus yang dianalisis adalah kasus banding sengketa transfer pricing PT. Agricon yang dimana proses sengketa tersebut masih dalam proses di Pengadilan Pajak. Proses sengketa ini dimulai dari proses pemeriksaan pajak, pengajuan keberatan, hingga pengajuan untuk melakukan banding. Atas koreksi yang dilakukan oleh Pemeriksa Pajak terdapat unsur ketidakpastian hukum dan ketidakadilan. Ketidakpastian hukum yang dimaksud adalah dalam menilai transaksi kewajaran perusahaan harus secara objektif karena transfer pricing bukan ilmu hukum pasti. Ketidakadilan yang dimaksud adalah transaksi transfer pricing yang dilakukan oleh PT. Agricon bukan merupakan Tindakan abuse of transfer pricing dikarenakan perusahaan ini bukan perusahaan multinasional. Analisis ini diharapkan dapat membuka wawasan untuk lebih mendalami praktik transfer pricing. / In supporting the performance of the Indonesian government to create prosperity for the entire community, programs that are formed in the APBN are required. Taxes are one of the largest sources of revenue in the APBN contribution. Apart from support from the government, the community also took part by paying and reporting their taxes independently according to the capabilities of each of these communities. Due to this, not a few of the public / taxpayers manipulate taxes by avoiding paying taxes that will later be paid to the state. Example of manipulation tax is to use transfer pricing practices or often referred to as abuse of transfer pricing. Regarding the practice of transfer pricing, this final report uses the appeal case for the transfer pricing dispute of PT. Agricon to be analyzed, where the dispute process is still being processed in the Tax Court. This dispute process starts from the tax audit process, filing objections, to filing an appeal. The corrections made by the Tax Auditor contained elements of legal uncertainty and injustice. Legal uncertainty is meant in assessing the fairness of a company transaction must be objectively because transfer pricing is not an exact science of law. The injustice referred to is a transfer pricing transaction conducted by PT. Agricon is not an act of abuse of transfer pricing because this company is not a multinational company. This analysis is expected to provide insight into transfer pricing practices.

Actions (login required)

View Item