ANALISIS KEPASTIAN HUKUM DAN KEADILAN ATAS PERATURAN PERUNDANG-UNDANGAN PERPAJAKAN TERKAIT SENGKETA TRANSAKSI TRANSFER PRICING

Khifni, Mokhamad (2025) ANALISIS KEPASTIAN HUKUM DAN KEADILAN ATAS PERATURAN PERUNDANG-UNDANGAN PERPAJAKAN TERKAIT SENGKETA TRANSAKSI TRANSFER PRICING. S1 thesis, Universitas Kristen Indonesia.

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Abstract

ABSTRAK A. Nama : Mokhamad Khifni B. NIM : 2240057028 C. Bagian : Praktisi Hukum D. Judul : Analisis Kepastian Hukum Dan Keadilan Atas Peraturan Perundang-Undangan Perpajakan Terkait Sengketa Transaksi Transfer Pricing. E. Halaman : F. Kata Kunci : Kepastian Hukum, Keadilan, Transfer Pricing, Sengketa Pajak, Prinsip PKKU, Pengadilan Pajak. G. Ringkasan Isi : Pajak merupakan instrumen utama dalam pembiayaan negara, dengan kontribusi mencapai lebih dari 80% terhadap total penerimaan negara dalam APBN 2024. Dalam sistem self-assessment, Wajib Pajak diberikan kewenangan untuk menghitung, membayar, dan melaporkan kewajiban perpajakan secara mandiri. Namun, sistem ini memiliki celah yang dapat dimanfaatkan oleh Wajib Pajak untuk melakukan penghindaran pajak, salah satunya melalui praktik Transfer Pricing yang dilakukan antar entitas yang memiliki hubungan istimewa. Perbedaan penafsiran antara Wajib Pajak dan otoritas pajak mengenai penerapan prinsip kewajaran dan kelaziman usaha (Prinsip PKKU) sering kali menjadi sumber sengketa yang berakhir di Pengadilan Pajak. Penelitian ini bertujuan untuk menganalisis sejauh mana peraturan perundang-undangan perpajakan mengenai Transfer Pricing memberikan kepastian hukum dan keadilan bagi Wajib Pajak. Selain itu, penelitian ini juga bertujuan mengevaluasi peran Direktorat Jenderal Pajak (DJP) dan pertimbangan hukum hakim Pengadilan Pajak dalam menangani sengketa Transfer Pricing. Metode penelitian yang digunakan adalah metode yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konseptual. Teori yang digunakan sebagai landasan adalah teori kepastian hukum dari Gustav Radbruch dan teori keadilan dari John Rawls. Hasil penelitian menunjukkan bahwa selama tahun 2019–2023, terdapat 737 perkara sengketa Transfer Pricing yang ditangani oleh Pengadilan Pajak, dengan 61% dikabulkan, 30% dikabulkan sebagian, dan 9% ditolak. Tingginya tingkat sengketa ini mencerminkan masih adanya ketidakpastian hukum serta inkonsistensi dalam penerapan prinsip PKKU oleh DJP. Perbedaan metode dan data pembanding yang digunakan oleh DJP dan Wajib Pajak menjadi akar utama sengketa. Di sisi lain, dualisme kelembagaan Pengadilan Pajak di bawah Mahkamah Agung dan Kementerian Keuangan turut menjadi tantangan dalam mewujudkan independensi pengambilan putusan. Penelitian ini merekomendasikan perlunya penguatan peraturan teknis perpajakan terkait Transfer Pricing serta optimalisasi penggunaan Advance Pricing Agreement (APA) dan Mutual Agreement Procedure (MAP). Selain itu, hakim Pengadilan Pajak perlu menyampaikan dasar pertimbangan hukum secara lebih komprehensif dan transparan agar putusan yang dihasilkan dapat memberikan kepastian dan keadilan bagi para pihak. H. Daftar Acuan : 36 Buku + 9 Jurnal + 4 peraturan perundang- : Undangan + 3 Tulisan lain I. Dosen Pembimbing I : Dr. Hendri Jayadi, S.H.M.H. Dosen Pembimbing II : Dr. Tomson Situmeang, S.H.,M.H."/"ABSTRACT A. Name : Mokhamad Khifni B. NIM : 2240057013 C. Specific Program/Department : Legal Practitioners D. Title : Analysis Of Legal Certainty And Justice Of Tax Laws And Regulations Relating To Transfer Pricing Transaction Disputes. E. Pages : F. Keyword : Legal Certainty, Justice, Transfer Pricing, Tax Disputes, PKKU Principles, Tax Court. F. Summary : Taxes are a key instrument for state financing, contributing more than 80% of total state revenue in the 2024 State Budget. Under the self-assessment system, taxpayers are empowered to calculate, pay, and report their tax obligations independently. However, this system has loopholes that taxpayers can exploit to evade taxes, one of which is through Transfer Pricing practices between related entities. Differences in interpretation between taxpayers and tax authorities regarding the application of the arm's length principle (PKKU Principle) often lead to disputes that end up in the Tax Court. This study aims to analyze the extent to which tax laws and regulations regarding Transfer Pricing provide legal certainty and fairness for taxpayers. Furthermore, this study also aims to evaluate the role of the Directorate General of Taxes (DGT) and the legal considerations of Tax Court judges in handling Transfer Pricing disputes. The research method used is a normative juridical method with a statutory and conceptual approach. The theories used as a basis are Gustav Radbruch's theory of legal certainty and John Rawls' theory of justice. The research results show that between 2019 and 2023, 737 Transfer Pricing disputes were handled by the Tax Court, with 61% granted, 30% partially granted, and 9% rejected. This high dispute rate reflects the persistence of legal uncertainty and inconsistencies in the Directorate General of Taxes' (DGT) application of the PKKU principle. Differences in methods and comparative data used by the DGT and taxpayers are the root cause of disputes. Furthermore, the institutional duality of the Tax Court under the Supreme Court and the Ministry of Finance also poses a challenge to achieving independent decision-making. This research recommends strengthening technical tax regulations related to Transfer Pricing and optimizing the use of Advance Pricing Agreements (APAs) and Mutual Agreement Procedures (MAPs). Furthermore, Tax Court judges need to convey the legal basis for their considerations more comprehensively and transparently so that their decisions provide certainty and fairness to the parties. G. Reference List : 36 Books + 9 journal + 4 legislations : + 3 others writings H. Thesis Supervisor I : Dr. Hendri Jayadi, S.H.M.H. Thesis Supervisor II : Dr. Tomson Situmeang, S.H.,M.H.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorJayadi, Hendri0302117904hendri.pandiangan@uki.ac.id
Thesis advisorSitumeang, Tomson0325028101tomson.situmeang@uki.ac.id
Subjects: LAW
LAW > Law in general. Comparative and uniform law. Jurisprudence
LAW > Law in general. Comparative and uniform law. Jurisprudence > Comparative law. International uniform law > Commercial law
LAW > Law in general. Comparative and uniform law. Jurisprudence > Comparative law. International uniform law > Courts. Procedure
LAW > Law in general. Comparative and uniform law. Jurisprudence > Comparative law. International uniform law > Administrative law
LAW > Law in general. Comparative and uniform law. Jurisprudence > Comparative law. International uniform law > Criminal law and procedure
LAW > Law in general. Comparative and uniform law. Jurisprudence > Comparative law. International uniform law
LAW > Law in general. Comparative and uniform law. Jurisprudence > Comparative law. International uniform law > Civil law
LAW > Law of nations
LAW > Law of nations > Space law. Law of outer space
Divisions: FAKULTAS HUKUM > Ilmu Hukum
Depositing User: Mr Mokhamad Khifni
Date Deposited: 01 Aug 2025 10:32
Last Modified: 01 Aug 2025 10:32
URI: http://repository.uki.ac.id/id/eprint/20151

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