Perlindungan hukum bagi wajib pajak terhadap pembayaran royalti atas penggunaan know-how dalam praktik transfer pricing ditinjau dari hukum perpajakan.

Kurniawan, Hendra (2023) Perlindungan hukum bagi wajib pajak terhadap pembayaran royalti atas penggunaan know-how dalam praktik transfer pricing ditinjau dari hukum perpajakan. Masters thesis, Universitas Pelita Harapan.

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Abstract

Tesis ini membahas bagi Wajib Pajak terhadap Pembayaran Royalti atas Penggunaan Know-How dalam praktik Transfer Pricing ditinjau dari Undang-Undang Perpajakan, dengan ditinjau dari pengaturan di bidang perpajakan yang menjadi fokus utama serta tinjauan dari regulasi di bidang HKI sebagai regulasi penunjang. Dimana kerap kali terjadi sengketa pajak terkait know-how tersebut khususnya sengketa terkait dengan pembuktian atas eksistensi dan manfaat atas know-how karena tidak seragamnya pendefinisian dan pengertian antara fiskus dan wajib pajak. Jenis Penelitian yang digunakan adalah Penelitian Hukum Normatif-Empiris, dimana metode pengumpulan data yang dilakukan oleh Penulis didalam penelitian ini dengan menggunakan 2 (dua) cara yaitu Teknik pengumpulan bahan hukum menggunakan Studi Kepustakaan dan Wawancara. Hasil penelitian menemukan regulasi dibidang perpajakan terkait know-how telah diatur dalam PER-32/2011 dan PMK 22 Tahun 2020, namun demikian dalam regulasi tersebut belum mengatur secara lebih detil terkait pembuktian atas eksistensi dan manfaat. Oleh karena itu uji eksistensi dan manfaat dari know-how masih dimaknai secara sempit oleh fiskus. Peliknya pembuktian dalam hal eksistensi dan manfaat dari know-how oleh wajib pajak, penulis menyarankan agar otoritas pajak dapat membuat parameter-parameter yang lebih jelas dan tidak menimbulkan multitafsir. Selain itu penulis menyarankan agar DJP selaku pihak otoritas pajak dapat terus memberikan sosialisasi dan mendorong wajib pajak agar menggunakan instrument hukum Advance Pricing Agreement (APA) agar lebih memberikan kepastian hukum dan memberikan perlindungan hukum bagi wajib pajak itu sendiri. / This thesis discusses for taxpayers the payment of royalties for the use of know-how in transfer pricing practices in terms of the tax law, with a review of regulations in the field of taxation which are the main focus as well as an overview of regulations in the field of IPR as supporting regulations. Where often there are tax disputes related to know-how, especially disputes related to proving the existence and benefits of know-how because there is not uniform definition and understanding between tax authorities and taxpayers. The type of research used is normative-empirical legal research, where the method of data collection was carried out by the author in this study using 2 (two) methods, namely the technique of collecting legal materials using library research and interviews. The results of the research found that regulations in the field of taxation related to know-how have been regulated in PER-32/2011 and PMK 22 of 2020, however, these regulations have not regulated in more detail regarding the proof of existence and benefits. So that the test of the existence and benefits of know-how is still interpreted narrowly by tax authorities. Due to the complexity of proving the existence and benefits of know-how by taxpayers, the authors suggest that the tax authorities can make the parameters clearer and avoid multiple interpretations. In addition, the authors suggest that the DGT as the tax authority can continue to provide socialization and encourage taxpayers to use the Advance Pricing Agreement (APA) legal instrument in order to provide more legal certainty and provide legal protection for the taxpayers themselves.

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