ANALISIS PENERAPAN KETENTUAN PERPAJAKAN TENTANG KRITERIA PINJAMAN YANG SESUAI DENGAN PRINSIP KEWAJARAN DAN KELAZIMAN USAHA DALAM TRANSAKSI HUBUNGAN ISTIMEWA

INFO ARTHA

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Field Value
 
Title
ANALISIS PENERAPAN KETENTUAN PERPAJAKAN TENTANG KRITERIA PINJAMAN YANG SESUAI DENGAN PRINSIP KEWAJARAN DAN KELAZIMAN USAHA DALAM TRANSAKSI HUBUNGAN ISTIMEWA
 
Creator Setiawan, Benny
Sulistyono, Eko
 
Subject
transfer pricing; thin-capitalization; pinjaman; utang; bunga
 
Description
To counteract tax evasion (thin-capitalization), countries across the world including Indonesia begin to apply certain rules. One of the method is to limit the amount of debt of intra-group loan transactions based on the arms length principles. However, the application of this principle to assess the fairness of the loan transaction is not smooth. The unclear set of criteria cause disputes when it is applied. This study analyzes the implementation of the criteria and the relationship among these criteria when they are used simultaneously. The findings of the study initially found that the regulations in Indonesia only adhere to two criterias: the need of debt and debt to equity ratio comparison with its peers. However, in practice, there is another criterion commonly used that is borrowing capacity. Because the regulation concerning these criteria is considered as a guideline and not binding, it is feasible to use all three criteria. When they are applied, it turns out that only the ratio criterion is considered as the most objective and applicable. Nevertheless, the loan between related parties can only be said to fulfill the arms length principle only if all the criteria are met. 
 
Publisher Polytechnic of State Finance STAN
 
Contributor

 
Date 2017-06-07
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.pknstan.ac.id/index.php/JIA/article/view/71
10.31092/jia.v1i1.71
 
Source INFO ARTHA; Vol 1 (2016): Edisi Januari; 73-96
JURNAL INFO ARTHA; Vol 1 (2016): Edisi Januari; 73-96
2581-0839
0852-6737
10.31092/jia.v1i1
 
Language ind
 
Relation http://jurnal.pknstan.ac.id/index.php/JIA/article/view/71/60
 
Rights Copyright (c) 2017 INFO ARTHA
 

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