Analisis Penerapan Arm’s Length Principle Dalam Transaksi Pinjaman
Abstract
In 2018, many OECD member countries expected the requirements for implementing the arm’s length principle (ALP) to be easier to apply for financial transactions and the OECD responded by issuing Transfer pricing Guidance on Financial Transactions in 2020. It indicates that the implementation of the arm’s length principle in financial transactions is something that requires more attention. This research aims to analyze and elaborate on how to apply the arm’s length principle in overcoming loan interest transfer pricing cases and analyze the effectiveness of its implementation. The research method used is a qualitative approach with a case study analysis of five tax court decisions regarding tax appeal over transfer pricing of loan interest. The results show that the arm’s length principle has not been implemented effectively in Indonesia. The appellee (Directorate General of Taxation) and the appellant (taxpayer) could not provide a strong argument to determine a proper price based on ALP. However, the Tax Court decided to win taxpayer lawsuit. The significant finding of this research is ALP implementation is challenging to be achieved by both taxpayers and tax authority.
Full Text:
PDF (Bahasa Indonesia)References
Clausing, K. A. (2003). Tax-motivated transfer pricing and US intrafirm trade prices. Journal of Public Economics, 87(9–10), 2207–2223. https://doi.org/10.1016/S0047-2727(02)00015-4
Cristea, A. D., & Nguyen, D. X. (2016). Transfer pricing by multinational firms: New evidence from foreign firm ownerships. American Economic Journal: Economic Policy, 8(3), 170–202. https://doi.org/10.1257/pol.20130407
Dharmawan, P.E., Djaddang, S., & Darmansyah, D. (2017). Determinan Penghindaran Pajak Dengan Corporate Social Responsibility Sebagai Variabel Moderasi. Jurnal Riset Akuntansi & Perpajakan (JRAP), 4(02), 182–194. https://doi.org/10.35838/jrap.v4i02.161
Hoffman, W. H. (1961). The Theory of Tax Planning. Source: The Accounting Review, 36(2), 274–281.
Ibrahim, H., & C4a006286, N. (2004). Program Studi Magister Manajemen Program Pasca Sarjana Universitas Diponegoro Semarang 2 0 0 8.
Kesa, D. D., Harinurdin, E., & Setiawati, A. (2016). Analisis Tranfer Pricing Dalam Lending Activities Banking Dengan Menggunakan Arm’S Length Principle. Jurnal Vokasi Indonesia, 3(2). https://doi.org/10.7454/jvi.v3i2.33
Kurniawan, A. M. (2018). Pengaturan Pembebanan Bunga Untuk Mencegah Penghindaran Pajak. Simposium Nasional Keuangan Negara, 1, 285–303.
Keuschnigg, C., Devereux, M.P. (2013). the Arm's Length Principle and Distortions to Multinational Firm Organization. Journal of International Economics, 89 (2013), 432-440.
Li, J. (2002). Global Profit Split: An Evolutionary Approach to International Income Allocation. Canadian Tax Journal, 50(3), 823–883.
Nurhayati, I.D. (2013). Evaluasi Atas Perlakuan Perpajakan Terhadap Transaksi Transfer Pricing Pada Perusahaan Multinasional di Indonesia. Jurnal Manajemen dan Akuntansi Volume 2, Nomor 2, Agustus 2013. 2(April), 95–107.
Otoritas Jasa Keuangan (2021).Lembaga Pemeringkat yang Diakui untuk Perhitungan ATMR Risiko Kredit https://www.ojk.go.id/id/kanal/perbankan/Pages/Lembaga-Pemeringkat-Diakui-OJK.aspx. diakses tanggal 1 April 2021.
OECD. (2020). Transfer Pricing Guidance on Financial Transactions. February, 8–10.
OECD. (2017). Metadata for OECD countries and selected non-member economies.
Permatasari, P. (2004). Transfer Pricing Sebagai Salah Satu Strategi Perencanaan Pajak bagi Perusahaan Multinasional. Bina Ekonomi. 8:47-63.
Santoso, I. (2004). Advance Pricing Agreement dan Problematika Transfer Pricing dari Perspektif Perpajakan Indonesia. Jurnal Akuntansi & Keuangan, Vol. 2 (2), 123–140.
Setiawan, B., & Sulistyono, E. (2017). Analisis Penerapan Ketentuan Perpajakan Tentang Kriteria Pinjaman Yang Sesuai Dengan Prinsip Kewajaran Dan Kelaziman Usaha Dalam Transaksi Hubungan Istimewa. Info Artha, 1, 73–96. https://doi.org/10.31092/jia.v1i1.71
DOI: http://dx.doi.org/10.31000/competitive.v5i2.5278
Article Metrics
Abstract - 990 PDF (Bahasa Indonesia) - 1942Refbacks
- There are currently no refbacks.