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Aspek Perpajakan Dalam Transfer Pricing Dan Problematika Praktik Penghindaran Pajak (Tax Avoidance)
Abstrak Bahasa Indonesia Penelitian ini bertujuan untuk mengetahui aspek penetapan transfer pricing ditinjau dari sudut akuntansi maupun perpajakan serta melihat kecurangan-kecurangan apa saja yang terjadi akibat praktik transfer pricing yang tidak wajar. Penelitian ini dilakukan dengan menggunakan pendekatan pada eksplorasi teori melalui penguatan pada studi literatur. Pengujian data dilakukan dengan analisis kasus-kasus yang terjadi pada praktik transfer pricing. Hasil penelitian menunjukkan bahwa transfer pricing dapat mengakibatkan hilangnya potensi penerimaan pajak. Adanya hubungan istimewa merupakan kunci dilakukannya praktek transfer pricing dalam bidang perpajakan. Kekurangwajaran dan harga transfer (non arm's length price) yang ditimbulkan dengan adanya praktek transfer pricing dapat terjadi atas: harga penjualan; harga pembelian; alokasi biaya administrasi dan umum (overhead cost); pembebanan bunga atas pemberi pinjaman oleh pemegang saham (shareholder loan) pembayaran komisi, lisensi, franchise, sewa, royalty, imbalan atas jasa manajemen, imbalan atas jasa teknik dan imbalan atas jasa lain, pembelian harta perusahaan oleh pemegang saham (pemilik) atau pihak yang mempunyai hubungan istimewa yang lebih rendah dari harga pasar, penjualan kepada pihak luar negeri melalui pihak ketiga yang kurang/tidak mempunyai substansi usaha. Masalah transfer pricing ini diatasi dengan beberapa instrumen yang dapat dilakukan yaitu: Harga Transfer dalam Perjanjian Penghindaran Pajak Berganda (P3B), Corresponding Adjustment melalui Mutual Agreement Procedures (MAP), Perbandingan (Comparability), Dokumentasi dalam Transfer Pricing, Thin Capitalization, Sanksi dalam Transfer Pricing. Kata kunci : Hubungan Istimewa, Perpajakan, Transfer pricing. Abstract Bahasa Inggris TAXATION ASPECTS IN TRANSFER PRICING AND PRACTICAL PROBLEMATIC OF TAX AVOIDANCE By YASNI SAMBARINA GINTING This study is aimed at finding out the determination aspect of transfer pricing in terms of the accounting and taxation as well as seeing any cheating arising from unfair practical of transfer pricing. This research was conducted by using the approach in the exploration of theory through strengthening the study of literature. The testing data was done by analyzing of the cases that occur in the practical of transfer pricing. The results show that transfer pricing can lead to the loss of potential tax revenue. A Special relationship is the key of transfer pricing practical in the field of taxation. Immoderation in transfer price (non-arm's length price) which is caused by the practical of transfer pricing may occur in: the sale price, the purchase price, allocation of general (overhead costs) and administrative costs, the interest charges on lending by shareholders (shareholder loan), payment of commissions, licenses, franchises, leases, royalty, a reward for service management, and engineering services return and requital for the other services, the purchase of company assets lower than the market price by shareholders (owners) or related party, the sale to the overseas through the less third party/have no business substance. Transfer pricing problem is solved by a few instruments that can be done as follows: Transfer Price in Taxation Avoidance Agreement (P3B), Corresponding Adjustment through the Mutual Agreement Procedures (MAP), Comparability, Documentation in Transfer Pricing, Thin Capitalization, Sanctions in Transfer pricing. Key words: Related Parties, Taxation, Transfer pricing.
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