%A 1011031023 Yasni Sambarina Ginting
%T Aspek Perpajakan Dalam Transfer Pricing Dan Problematika Praktik Penghindaran Pajak (Tax Avoidance)
%X 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.
%C Universitas Lampung
%D 2014
%I Fakultas Ekonomi dan Bisnis
%L eprints5761