Tinjauan yuridis atas transfer pricing sebagai upaya penghindaran pajak oleh perusahaan multinasional = Juridical review on transfer pricing as a tax avoidance effort by multinational enterprises

Sibuea, Angelique Martahan (2023) Tinjauan yuridis atas transfer pricing sebagai upaya penghindaran pajak oleh perusahaan multinasional = Juridical review on transfer pricing as a tax avoidance effort by multinational enterprises. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This in-depth juridical review thoroughly explores the intricate domain of transfer pricing, shedding light on its strategic application as an effort of tax avoidance by Multinational Enterprises (MNEs). Utilizing a qualitative research methodology, the study adopts a normative-empirical approach to meticulously analyze the implementation of legal mechanisms designed to address the complex issue of transfer pricing as an effort of tax avoidance by MNEs. A robust foundation is laid through a comprehensive examination of both international and domestic regulations, providing a nuanced understanding of the legal landscape. In addition to this, the research gains depth and practical relevance through insights derived from interviews with tax consultant and representatives from the tax authority, offering perspectives on the implementation of legal mechanisms. The investigation's findings reveal a multifaceted set of legal mechanisms strategically crafted to counteract tax avoidance through transfer pricing. These mechanisms encompass anti-avoidance rules, international taxation policies, transfer pricing documentation, transfer pricing examination, and various dispute resolution avenues, including litigation, advance pricing agreements, and mutual agreement procedures. This comprehensive review not only contributes valuable insights into the legal framework and practical measures but also underscores the collaborative efforts required between authorities and MNEs to navigate the intricacies of transfer pricing and tax avoidance on a global scale. It serves as a pertinent and comprehensive resource for policymakers, tax professionals, and scholars seeking a detailed and practical understanding of transfer pricing dynamics in the realm of international taxation.

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