Analisis penentuan harga wajar dalam transaksi keuangan studi kasus atas putusan pengadilan pajak terhadap banding PT SKL
| Main Authors: | Imron Hadianto, author, Add author: Ning Rahayu, supervisor, Add author: Christine, examiner, Add author: Darussalam, examiner |
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| Format: | Masters Bachelors |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
https://lib.ui.ac.id/detail?id=20312689 |
Daftar Isi:
- <b>ABSTRAK</b><br> Belum banyaknya studi mengenai kasus sengketa banding atas koreksi kewajaran harga atas imbalan bunga di Pengadilan Pajak membuat penulis tertarik untuk meneliti kasus sejenis. Penulis mengangkat satu kasus sengketa banding dimana DJP melakukan koreksi kewajaran harga yang relatif besar nilainya. Struktur transaksi yang melibatkan hubungan istimewa antara perusahaan di Indonesia serta British Virgin Island dan Singapura, serta putusan pengadilan pajak membuat kasus ini menarik untuk diteliti. Penelitian ini bertujuan untuk meneliti kesesuaian koreksi DJP dengan konsep transfer pricing, menganalisis kesesuaian transaksi dengan kriteria abuse transfer pricing, serta menguraikan dan menganalisis putusan majelis hakim. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menunjukkan koreksi DJP pada kasus yang dibahas tidak sesuai dengan konsep transfer pricing karena mengabaikan analisis kesebandingan. Transaksi yang dibahas sendiri terindikasi sebagai abuse transfer pricing karena melibatkan perusahaan yang berdomisili di negara dengan tarif yang lebih rendah dari Indonesia. Kemudian permasalahan terakhir adalah mengenai putusan majelis yang menerima permohonan banding karena kelemahan bukti yang diajukan DJP. DJP juga terbukti tidak mengikuti ketentuan perpajakan yang berlaku dalam menentukan harga wajar sehingga posisinya lebih lemah dari pemohon banding. <hr> <b>ABSTRACT</b><br> The case of tax appeal on the reasonableness of interest income correction have not yet discussed by many writers. This has lead the writer to study on such a case, where the DGT made a correction of interest income received by a tax payer in Indonesia. The first reason why this case is encouraging to be discussed is the amount of the correction was relatively high. Secondly, the structure of the transaction also relate companies from Indonesia, British Virgin Island, and Singapore. Lastly, the verdict of the tax court that received the tax payer appeal has bring the attention to the writer. The purposes of this study are to analyze the properness of the DGT correction base on the transfer pricing concept, analyze the transaction and indicate it as an abuse transfer pricing, and also analyze the verdict of the tax court on the case. This study use a qualitative approach and a descriptive type of research. The result of the study showed that DGT have not yet properly followed the concept of transfer pricing on the correction because it fails to made a comparability analysis. The transaction it self could indicate an abuse of transfer pricing because it involves companies incorporated in the British Virgin Island, which do not impose tax income on the tax payer. And on the last issue, the tax court received the tax payer appeal because DGT fail to submit a valid evidence. DGT also fail to followed the regulation properly on the case.