Prinsip Keadilan Terhadap Regulasi Dan Praktik Transfer Pricing Di Indonesia Sebagai Optimalisasi Pendapatan Negara Dalam Pajak

Ashadi, Ikhwan (2020) Prinsip Keadilan Terhadap Regulasi Dan Praktik Transfer Pricing Di Indonesia Sebagai Optimalisasi Pendapatan Negara Dalam Pajak. S2 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk menganalisis prinsip keadilan terhadap regulasi dan praktik transfer pricing di Indonesia sebagai optimalisasi pendapatan negara dalam pajak. Penelitian ini merupakan penelitian kualitatif. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian hukum yang mengkombinasikan metode normatif (normative study) dengan metode empiris (empirical study), dengan melakukan wawancara kepada para praktisi hakim pajak, serta melakukan observasi dan membaca beberapa literatur dan data lain yang berkaitan dengan penelitian. Dari hasil penelitian ini menyatakan bahwa (1) Keadilan dalam pajak dalam hal ini adalah transfer pricing dapat dilihat dari keseimbangan hubungan antara fiskus dan wajib pajak. Dengan regulasi yang diterapkan terkait transfer pricing, masih belum terciptanya keadilan bagi negara/ pemerintah dalam proses transfer pricing di Indonesia, dikarenakan masih lemahnya aturan-aturan yang ada dengan aturan transfer pricing dan perpajakan dengan negara lain. (2) Terwujudnya optimalisasi pendapatan negara dalam pajak dalam proses transfer pricing masih sangat sulit dimaksimalkan, meskipun aturan-aturan yang sudah diterbitkan oleh pemerintah sudah cukup banyak dan disesuaikan dengan keadaan perekonomian, karena tidak lepas dari kebijakan perdagangan internasional yang mengakibatkan hilangnya potensi penerimaan negara. Kata Kunci: Keadilan, Transfer pricing, Pendapatan Negara./ This study aims to analyze the principle of fairness towards regulations and transfer pricing practices in Indonesia as the optimization of state revenue in taxes. This research is a qualitative research. The research method used in this study is legal research that combines normative (normative study) with empirical methods (empirical study), by conducting interviews with tax judge practitioners, as well as observing and reading some literature and other data related to research. From the results of this study stated that (1) Justice in taxes in this case is transfer pricing can be seen from the balance of the relationship between the tax authorities and taxpayers. With the regulations applied in relation to transfer pricing, justice has not yet been created for the state / government in the transfer pricing process in Indonesia, due to the weakness of the existing rules with transfer pricing and taxation rules with other countries. (2) The realization of the optimization of state revenues in taxes in the transfer pricing process is still very difficult to be maximized, even though the regulations that have been issued by the government are quite numerous and adjusted to economic conditions, because they are inseparable from international trade policies that result in the loss of potential state revenues. Keywords: Justice, Transfer pricing, State Revenue.

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