Adopsi ketentuan safe harbour transfer pricing ke dalam regulasi pajak penghasilan di Indonesia

Sinaga, Jose Mayer (2024) Adopsi ketentuan safe harbour transfer pricing ke dalam regulasi pajak penghasilan di Indonesia. Masters thesis, Universitas Pelita Harapan.

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Abstract

Dalam mewujudkan cita-cita UUD 1945 dalam bidang ekonomi dan keadilan sosial diperlukan pengelolaan perpajakan yang adil dan transparan, yang diatur dalam berbagai undang-undang termasuk Undang-Undang Pajak Penghasilan (UU PPh). Namun, dalam prakteknya marak ditemukan kasus penghindaran pajak melalui transaksi transfer pricing oleh perusahaan multinasional yang berkontribusi pada kehilangan pendapatan pajak sehingga mempengaruhi kemampuan pemerintah dalam membiayai layanan publik. Tujuan penelitian ini adalah untuk mencari solusi kebijakan atas masalah penghindaran pajak oleh Wajib Pajak perusahaan multinasional yang menggunakan transfer pricing untuk meminimalisir kewajiban pajak dan maraknya sengketa pajak terkait transfer pricing dan menemukan hukum yang diperlukan dalam melengkapi hukum pajak yang terkait ketentuan transfer pricing. Metodologi penelitian yang dilakukan adalah penelitian hukum normatif-empiris dengan sifat penelitian kualitatif. Dari hasil penelitian dikemukakan solusi hukum berupa adopsi aturan safe harbour yang dapat menjadi pertimbangan bagi pemerintah atau Direktorat Jenderal Pajak selaku otoritas pajak untuk melengkapi instrumen hukum penghindaran pajak yang telah ada seperti pengujian kewajaran dan kelaziman usaha, MAP, dan APA. Safe harbour bermanfaat sebagai aturan yang dapat mencegah penghindaran pajak dan sekaligus mempromosikan rasa keadilan di antara wajib pajak sehingga terwujud keadilan hukum. Safe harbour rules dapat mengurangi sengketa antara otritas pajak dan Wajib Pajak sehingga tercipta kepastian hukum. Dengan manfaat tersebut dan mempertimbangkan faktor-faktor yang harus dipenuhi dalam penerapan ketentuan safe harbour maka ketentuan safe harbour sesuai untuk diterapkan di Indonesia. / To fulfill the aspirations of the 1945 Constitution in achieving economic and social justice, the implementation of fair and transparent tax management is essential, as stipulated in various laws, including the Income Tax Law. However, in practice, numerous instances of tax avoidance through transfer pricing transactions by multinational corporations have been observed. These practices result in significant tax revenue losses, thereby impairing the government’s capacity to fund public services. This study aims to identify policy solutions to address tax avoidance by multinational corporate taxpayers employing transfer pricing strategies to minimize tax obligations. It also seeks to address the increasing number of tax disputes related to transfer pricing and to propose the necessary legal frameworks to enhance the current tax laws governing transfer pricing provisions. The study employs a normative-empirical legal research methodology with a qualitative approach. The findings suggest a legal solution in the form of adopting Safe Harbour Rules. These rules could be considered by the Directorate General of Taxes, as the tax authority, to complement existing legal mechanisms against tax avoidance, such as the arm’s length principle, Mutual Agreement Procedures (MAP), and Advance Pricing Agreements (APA). Safe Harbour Rules serve as a preventive tool against tax evasion while fostering a sense of fairness among taxpayers, thereby contributing to the realization of legal justice. Furthermore, these rules can help reduce disputes between tax authorities and taxpayers, enhancing legal certainty. Given these benefits and the conditions required for their implementation, Safe Harbour Rules are deemed suitable for adoption in Indonesia.
Item Type: Thesis (Masters)
Creators:
Creators
NIM
Email
ORCID
Sinaga, Jose Mayer
NIM01659230045
mekkel.namau@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Gunawan, Edy
NIDN80305026703
edygunawan2001@yahoo.com
Uncontrolled Keywords: safe harbour transfer pricing ; keadilan ; kepastian hukum
Subjects: K Law > K Law (General)
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Current > Faculty/School - UPH Karawaci > Faculty of Law > Master of Law
Depositing User: Jose Mayer Sinaga
Date Deposited: 30 Jan 2025 02:29
Last Modified: 30 Jan 2025 02:29
URI: http://repository.uph.edu/id/eprint/66813

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