Kepastian hukum atas pajak terutang dalam transaksi transfer pricing = Legal certainty for taxes owed in transfer pricing transactions

Jonathan, Nicholas (2023) Kepastian hukum atas pajak terutang dalam transaksi transfer pricing = Legal certainty for taxes owed in transfer pricing transactions. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Transfer Pricing  merupakan kebijakan harga dalam transaksi yang dilakukan oleh pihak-pihak yang mempunyai hubungan istimewa atau disebut juga dengan pihak afiliasi. Proses kebijakan menentukan pula besaran penghasilan dari setiap perusahaan yang terlibat. Harga Transfer Pricing adalah yang ditetapkan oleh wajib pajak saat menjual, membeli, atau membagi sumber daya dengan pihak afiliasi. Perusahaan-perusahaan multinasional menggunakan harga transfer pricing untuk melakukan penjualan dan pengalihan aset serta jasa dalam group perusahaan. Akan tetapi 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  dengan pengalihan atas penghasilan kena pajak dari suatu perusahaan dalam group perusahaan multinasional ke perusahaan lain dalam group perusahaan multinasional yang sama di negara yang tarif pajaknya rendah, hal ini dilakukan dalam rangka untuk mengurangi total beban pajak dari group perusahaan multinasional tersebut. Tujuan penilitian ini untuk mengetahui dan menganalisis bagaimana pengaturan atas transaksi transfer pricing bagi wajib pajak yang berada pada Yurisdiksi dan dikenakan tarif pajak yang sama dan bagaimana kepastian hukum atas pajak penghasilan terutang  dalam transaksi transfer pricing. Metode penelitian yang digunakan oleh peneliti adalah metode penelitian hukum normatif. Penelitian hukum normatif, Hasil penelitian  adalah penghindaran pajak dapat terjadi apabila salah satu pihak yang melakukan transaksi afiliasi memanfaatkan perbedaan tarif pajak yang disebabkan karena berada di Yurisdiksi yang berbeda maupun yang berada di Yurisdiksi yang sama (domestic transactions) dengan cara memanfaatkan perbedaan tarif pajak, analisis ini diharapkan dapat membuka wawasan untuk lebih mendalami praktik transcing. / Transfer Pricing is a pricing policy in transactions carried out by parties who have a special relationship or are also called affiliated parties. The policy process also determines the amount of income for each company involved. Transfer Pricing Prices are those set by taxpayers when selling, buying, or sharing resources with affiliated parties. Multinational companies use transfer pricing to sell and transfer assets and services within the company group. However, quite a few people/Taxpayers manipulate taxes by avoiding paying taxes that will later be paid to the state. One way of manipulation is using transfer pricing practices by transferring taxable income from one company in a multinational company group to another company in the same multinational company group in a country with a low tax rate. This is done in order to reduce the total tax burden of the multinational group of companies. This research aims to find out and analyze how transfer pricing transactions are regulated for taxpayers who are in a jurisdiction and are subject to the same tax rate and what is the legal certainty regarding income tax payable in transfer pricing transactions. The research method used by the researcher is a normative legal research method. Normative legal research, the results of the research are that tax avoidance can occur if one of the parties carrying out an affiliated transaction takes advantage of differences in tax rates caused by being in a different jurisdiction or being in the same jurisdiction (domestic transactions) by taking advantage of differences in tax rates, analysis It is hoped that this will open up insights to further understand transfer pricing practices.

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