ADVANCE PRICING AGREEMENT DAN PROBLEMATIKA TRANSFER PRICING DARI PERSPEKTIF PERPAJAKAN INDONESIA

Iman Santoso




Abstract


Economic globalization impacts to the increase of international transactions. The Company does not boundary their operation within their county anymore, but also extends their business performance abroad and may become multinasional and transnational typed of enterprise. The company then will be operating through its affiliates and branchs in many countries. This brings a consequence of a transfer pricing arrangement in their inter-group transactions. Transfer pricing could be conducted among others with taxes motivation, in which the main objective is to transfer the tax burden from the higher rated country to the lower rate jurisdiction. Under this circumstance, some countries may have losses the potential taxes revenue because of such transfer mechanism. To anticipate the conditions outlined above, Indonesian Tax Law introduces a transfer pricing resolution so called Advance Pricing Agreements (APA). APA are short of agreement betwen the tax authority and the tax payers on the reasonable (fair) selling prices of the product that has been concluded to the parties who has special relationship to justify that the transactions are arms length.


Abstract in Bahasa Indonesia :

Globalisasi ekonomi telah membawa dampak semakin meningkatnya transaksi internasional. Perusahaan tidak lagi membatasi operasinya hanya di negara sendiri, tetapi merambah ke mancanegara dan menjadi perusahaan multinasional dan transnasional. Perusahaan-perusahaan ini beroperasi melalui anak perusahaan dan cabang-cabangnya di banyak negara. Akibatnya, timbul harga transfer yang disebut transfer pricing karena adanya transaksi antarmereka. Transfer pricing dapat dilakukan dengan motivasi pajak, yang bertujuan menggeser beban pajak dari negara dengan tarif pajak tinggi ke negara dengan tarif pajak rendah. Pergeseran ini diyakini dapat menghilangkan potensi penerimaan pajak suatu negara. Untuk mencegah praktek transfer pricing dengan motivasi pajak ini, Undang-Undang Pajak Penghasilan Indonesia mengatur tentang Advance Pricing Agreement, yang adalah kesepakatan harga antara Wajib Pajak dengan aparat pajak mengenai harga jual wajar atas produk yang dihasilkannya kepada pihak-pihak yang mempunyai hubungan istimewa.

Kata kunci: transfer pricing, advance pricing agreement, special relationship, arms length principle.


Keywords


transfer pricing, advance pricing agreement, special relationship, arms length principle.

Full Text: PDF

The Journal is published by The Institute of Research & Community Outreach - Petra Christian University. It available online supported by Directorate General of Higher Education - Ministry of National Education - Republic of Indonesia.

©All right reserved 2016.Jurnal Akuntansi dan Keuangan, ISSN: 1411-0288, e-ISSN: 2338-8137

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