Analisis Implementasi Advance Pricing Agreement di Indonesia.

Andini, Rizkia and Nurlita Sukma Alfandia, SE, MA. (2020) Analisis Implementasi Advance Pricing Agreement di Indonesia. Sarjana thesis, Universitas Brawijaya.

Abstract

Transfer Pricing merupakan praktik yang sering digunakan Perusahaan Multinasional dalam kegiatan usahanya dengan pihak-pihak yang memiliki hubungan istimewa. Ketentuan terkait penetapan harga transfer tersebut harus sesuai berdasarkan Arm’s Length Principle (ALP). Pada praktiknya, penerapan ALP dalam transfer pricing seringkali menjadi perdebatan yang berujung sengketa antara Wajib Pajak dan Otoritas Pajak. Hal ini diperburuk apabila masalah penetapan harga transfer melibatkan Otoritas Pajak lebih dari satu negara karena dapat menghasilkan pajak berganda. Konsekuensinya adalah ketidakpastian mengenai kebijakan harga transfer bagi Wajib Pajak maupun Otoritas Pajak. Oleh karena itu, salah satu alternatif pencegehan sengketa transfer pricing adalah Advance Pricing Agreement (APA). Penelitian ini membahas tentang Implementasi Advance Pricing Agreement di Indonesia. Tujuan dari penelitian ini adalah: (1) Mengetahui dan menganalisis implementasi Advance Pricing Agreement di Indonesia, (2) Mengetahui dan menganalisis hambatan dalam implementasi Advance Pricing Agreement di Indonesia, (3) Mengetahui dan mendeskripsikan upaya untuk mengoptimalkan implementasi Advance Pricing Agreement di Indonesia. Jenis penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kualitatif. Metode analisis yang digunakan adalah analisis data model interaktif Miles dan Hubberman. Selain itu, penelitian ini menggunakan teori implementasi yang dikemukakan oleh Merilee S. Grindle dengan melihat implementasi kebijakan dari 2 (dua) variabel yaitu content of policy dan implementation of policy.

English Abstract

Transfer Pricing is a practice that is often used by Multinational Companies in their business activities with related parties. Provisions relating to the transfer price determination must be in accordance with the Arm’s Length Principle (ALP). In practice, the application of ALP in transfer pricing is often a debate that results in a dispute between the taxpayer and the tax authority. This is exacerbated if the problem of transfer pricing involves more than one State Tax Authority because it can produce double taxation. The consequence is uncertainty regarding transfer pricing policies for taxpayers and tax authorities. Therefore, one alternative for the prevention of transfer pricing disputes is the Advance Pricing Agreement (APA). This study discusses about the Implementation of the Advance Pricing Agreement in Indonesia. The objectives of this study are: (1) Knowing and analyzing the implementation of the Advance Pricing Agreement in Indonesia, (2) Knowing and analyzing coordination in the implementation of the Advance Pricing Agreement in Indonesia, (3) Knowing and describing the uses to support the implementation of the Advance Pricing Agreement in Indonesia. This type of research is a descriptive study using qualitative. The analytical method used is the analysis of Miles and Hubberman's interactive data models. In addition, this study uses the implementation theory proposed by Merilee S. Grindle by looking at policy implementation of 2 (two) variables, which are content of policy and implementation of policy.

Item Type:	Thesis (Sarjana)
Identification Number:	0520030205
Uncontrolled Keywords:	Transfer Pricing, Kesepakatan Harga Transfer, Sengketa Pajak, Prinsip Kewajaran Dan Kelaziman Usaha, Transfer Pricing, Advance Pricing Agreement, Tax Dispute, Arm’s Length Principle.
Subjects:	600 Technology (Applied sciences) > 658 General management
Divisions:	Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga
Depositing User:	Zainul Mustofa
Date Deposited:	26 Aug 2022 06:40
Last Modified:	26 Aug 2022 06:40
URI:	http://repository.ub.ac.id/id/eprint/193641

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