Prosedur Pelaporan Kewajaran Transaksi Afiliasi Menurut PMK 213/PMK.03/2016 (Studi Kasus pada PT X)

Yosefani, Prisila (2024) Prosedur Pelaporan Kewajaran Transaksi Afiliasi Menurut PMK 213/PMK.03/2016 (Studi Kasus pada PT X). D3 thesis, Universitas Kristen Indonesia.

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Abstract

Di bidang perekonomian globalisasi menjadi lebih mudah disemua aspek bidang termasuk di bidang perekonomian dan dengan globalisasi ini, kesulitas atau hambatan antara negara yang berbeda dalam pergerakan barang, jasa modal, dan sumber daya manusia semakin berkurang. Dengan majunya globalisasi perdagangan internasional membawa dampak terhadap perekonomian suatu negara serta berdampak juga dalam pengelolaan perusahaan. Perusahaan dengan skala internasional banyak melakukan kegiatan bisnis lintas negara menggunakan cabang atau anak perusahaannya. Seiring dengan perjalanan bisnis, perusahaan multinasional akan mengalami banyak masalah salah satunya adalah masalah perbedaan tarif pajak yang diterapkan oleh masing-masing negara di dunia. Oleh karena masalah ini membuat beberapa perusahaan memutuskan untuk menerapkan transfer pricing. Transfer pricing merupakan salah satu isu yang cukup sensitif dalam dunia bisnis maupun ekonomi secara global terutama dalam perpajakan. Dalam penulisan karya tulis ilmiah, penulis menggunakan metode kualitatif, data analisis yang digunakan dalam penilitian ini adalah data sekunder yang telah dibuat oleh Kantor Milko Hutabarat dan Partners. Hasil dalam penilitian ini PT X menggunakan Metode Transactional Net Margin Method dan Comparable Uncontrolled Price atas transaksi afiliasi produk Sawit dan Karet, Pemanfaatan Jasa Sewa Tangki, Pemanfaatan Jasa Sewa Angkut, Penyerahan Jasa Sewa dan Pendapatan lain Sehubungan Sewa, Pemanfaatan Jasa Sewa Gudang, Pemberian Pinjaman dan Pendapatan Bunga, Penerimaan Pinjaman dan Pembayaran Bunga telah ditetapkan dengan wajar. Berdasarkan pembahasan diatas dapat disimpulkan bahwa PT sudah sesuai dengan PMK 213/PMK.02/2016 dan penetapan harga transfer telah sesuai dengan prinsip kewajaran dan kelaziman usaha. / In the field of global economics, globalization has made it easier in all aspects, including in the economic field. With globalization, barriers between different countries in the movement of goods, services, capital, and human resources are increasingly reduced. The advancement of international trade due to globalization has impacts on a country's economy as well as on corporate management. International-scale companies often engage in cross-border business activities through branches or subsidiaries. Alongside business operations, multinational corporations encounter various issues, one of which is differing tax rates applied by countries worldwide. Consequently, some companies opt to implement transfer pricing to address this issue.Transfer pricing is a sensitive issue in the global business and economic arena, particularly in taxation. In academic writing, the author utilized a qualitative method, analyzing secondary data provided by Milko Hutabarat and Partners. The findings indicate that PT X used the Transactional Net Margin Method and Comparable Uncontrolled Price method for transactions involving affiliate products such as palm oil and rubber, as well as for services such as tank rental, transport rental, other rental services related to leases, warehouse rental services, loans and interest income, and loan receipts and interest payments, which were deemed reasonable. Based on the above discussion, it can be concluded that PT X complies with Regulation PMK 213/PMK.02/2016, and the determination of transfer pricing is in accordance with the principles of fairness and arm's length transactions.

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