Pradana, Aldy (2018) Analisis Konten Dan Permasalahan Implementasi Threetiered Approach Transfer Pricing Documentation Berdasarkan Peraturan Menteri Keuangan Nomor 213/03.Pmk/2016. Sarjana thesis, Universitas Brawijaya.
Abstract
Aturan mengenai proses dan format dokumentasi transfer pricing terus diperbarui dan dikembangkan untuk menangkal praktik transfer pricing abuse yang merugikan suatu negara. Transfer pricing document (TP-Doc) menjabarkan skema transaksi tertentu berikut hubungan istimewa antara wajib pajak yang rentan melakukan transfer pricing abuse berdasarkan prisip kewajaran dan kelaziman usaha. Di Indonesia, pemerintah melalui Direktorat Jenderal Pajak baru saja menerbitkan suatu peraturan yang mengatur format dokumen transfer pricing tersebut pada PMK- 213/PJ.03/2016 (selanjutnya disebut PMK-213/2016). Tujuan penelitian ini adalah mengetahui pendapat para pihak yang menggunakan peraturan, yakni para praktisi mengenai format TP-Doc terbaru tersebut berikut hal-hal penting di dalamnya. Penelitian menggunakan metode kualitatif deskriptif. Data diperoleh dari wawancara kepada para praktisi dan didukung dengan data sekunder yang diperoleh dari dokumen-dokumen tertentu. Selanjutnya, data disusun dan dikelompokkan pada polapola tertentu. Penelitian menyimpulkan beberapa hal penting. Format dokumentasi yang terbaru menggunakan pendekatanThree-tiered Approach yakni suatu pendekatan yang mengintegrasikan Master File, Local File, dan Country-by-Country Report. Selain itu, format TP-Doc berdasarkan PMK-213/2016 memberikan sejumlah manfaat dan kendala. Kedua hal ini dijelaskan pada isu-isu kepatuhan (compliance issues) yang mengiringi tujuan ideal dokumentasi TP-Doc itu sendiri.
English Abstract
The topics related to transfer pricing grow up dinamically towards international taxation regime. The world keeps making progress to minimise the effect of transfer pricing abuse by re-examining dan re-constructing any transfer pricing rules. Such activities conduct a need to reveal transparency between affiliated businesses groups and any transactions occured among them. Any taxpayers on demand should disclose the information on a mandatory basis of a document namely transfer pricing document or TP-Doc. The document is assessible to detect any indication of transfer pricing abuse based on a well-known arm’s length priciple. Indonesian Tax Office has issued a formal ministry-level regulation 213/PMK-03/2016 (hereafter: PMK- 213/2016) that standardised the content of transfer pricing document. This research aims to discuss about how the regulation could effect the transfer pricing documentation based on professional’s point of view. Any important topic and issue performed by practician will be discussed. This qualitative descriptive research data has been collected from a miscellaneous aspect. The primary data is collected form a interview and the result is analysed and constructed in order. The result of this research showed that the TP-Doc standard of PMK-213/2016 and its three-tiered approach strategy has arisen some benefit and cost through the documentation process. The cost and benefit of the standardised format will be discussed in several compliance issues that build the purpose of the documentation itself.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/612/051811116 |
| Uncontrolled Keywords: | Dokumentasi Transfer Pricing, PMK-213/2016, Three-tiered Approach, Prinsip Kewajaran dan Kelaziman Usaha, Praktisi, Transfer Pricing Documentation, PMK-213/2016, Three-tiered Approach, Prinsip Kewajaran dan Kelaziman Usaha, Praktisi |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 10 Oct 2019 08:49 |
| Last Modified: | 20 Oct 2021 08:07 |
| URI: | http://repository.ub.ac.id/id/eprint/164015 |
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