PERMASALAHAN TRANSFER PRICING DALAM UNDANG-UNDANG PAJAK DI INDONESIA

Jurnal Magister Hukum Argumentum

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Field Value
 
Title PERMASALAHAN TRANSFER PRICING DALAM UNDANG-UNDANG PAJAK DI INDONESIA
 
Creator Hardiyanto, Ivan
 
Subject Transfer pricing, anti-avoidance rule, tax avoidance, unacceptable tax avoidance
 
Description Transfer pricing is a company policy in determining transfer prices to other companies, but in practice transfer pricing is done in order to avoid taxes. At present Indonesia has not been able to overcome the issue of transfer pricing because the regulations and sanctions are still unclear. Businessmen as taxpayers need legal certainty in the context of tax planning and business competition, while the government also requires legal certainty to secure revenues from the tax sector. The legal vacuum created legal uncertainty for both parties so that it was not in harmony with the principle of justice. Regulation regarding transfer pricing in Indonesia has actually been regulated in legislation found in Article 18 paragraph (3), (3a), and (4) Income Tax Law. However, the regulation has not been clearly regulating transfer pricing. The unclear regulation regarding transfer pricing lead Indonesian Government to refine the Anti-Avoidance Rule (AAR) which is integrated in the Income Tax Law. The AAR must provide clear definitions and differences regarding acceptable tax avoidance, unacceptable tax avoidance, and tax evasion, so that transfer pricing that breaks arm's length principle will be categorized as illegal. In addition, the AAR must be clearly and explicitly regulated regarding sanctions for transfer pricing doer. Improvement of AAR which is integrated in the Income Tax Law will provides legal certainty and guarantees justice for both businessmen as taxpayers and the government.
 
Publisher Magister Ilmu Hukum Fakultas Hukum Universitas Surabaya
 
Date 2019-05-06
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://journal.ubaya.ac.id/index.php/argu/article/view/1859
10.24123/argu.v6i1.1859
 
Source Jurnal Magister Hukum ARGUMENTUM; Vol. 6 No. 1 (2019): edisi Maret ARGUMENTUM Jurnal Magister Hukum; 1082-1103
2715-7709
2528-4584
 
Language eng
 
Relation https://journal.ubaya.ac.id/index.php/argu/article/view/1859/1485
 
Rights Copyright (c) 2019 ARGUMENTUM Jurnal Magister Hukum
 

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