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Konsep Transfer Pricing Dan Metodenya

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Beragam sosialisasi telah diselengarakan oleh Dirjen Pajak dan instansi-instansi tertentu yang memiliki kompetensi dalam bidang tersebut. Akan tetapi belum sepenuhnya masyarakat memahami konsep dari Transfer Pricing tersebut dan metode-metode apa sajakah yang dapat dipergunakan sehubungan dengan Transfer Pricing. Artikel ini mengenai Transfer Pricing untuk melengkapi pengetahuan masyarakat.

Isu Transfer Pricing mengemuka sehubungan dengan adanya transaksi antara Wajib Pajak dengan Pihak-pihak yang memiliki hubungan istimewa. Transfer Pricing merupakan penentuan harga yang diterapkan dalam transaksi antar perusahaan yang mempunyai hubungan istimewa berdasarkan prinsip harga pasar wajar (arm's length transaction). Lyons mendefinisikan Transfer Pricing sebagai harg yang dibebankan oleh suatu perusahaan atas barang, jasa, harta tak berwujud kepada perusahaan yang mempunyai hubungan istimewa (Susan M. Lyons, International Tax Glossary, Amsterdam, 1996, hal 312).


Brian J. Arnold & Michael J. McIntyre mendefinisikan Transfer Pricing sebagai berikut :
“transfer pricing is a price set by a tax payer when selling to, buying from, or sharing resources with a related person”. Atau dapat diartikan sebagai harga yang ditentukan oleh wajib pajak ketika menjual, membeli atau berbagi sumber daya dengan pihak yang berkaitan.


Wikipedia menjelaskan mengenai Transfer pricing : Transfer Pricing refers to the setting, analysis, documentation, and adjustment of charges made between related parties for goods, services, or use of property (including intangible property). Transfer prices among components of an enterprise may be used to reflect allocation of resources among such components, or for other purposes. OECD Transfer Pricing Guidelines state, “Transfer prices are significant for both taxpayers and tax administrations because they determine in large part the income and expenses, and therefore taxable profits, of associated enterprises in different tax jurisdictions.”
Organization for Economic Cooperation and Development (OECD) merupakan organisasi kerjasama ekonomi negara-negara maju yang dibentuk tahun 1960. OECD telah menerbitkan OECD Transfer Pricing Guidelines yang berguna sebagai panduan bagi perusahaan multinasional dan otoritas pajak dalam masalah Transfer Pricing. Guidelines ini dibuat untuk membantu otoritas pajak maupun perusahaan multinasional dalam memberikan panduan tentang cara penyelesaian perselisihan transfer pricing yang saling menguntungkan antara masing-masing otoritas pajak, dan antara otoritas pajak dengan perusahaan multinasional.


Hubungan Istimewa, Definisi hubungan istimewa merupakan hal yang sangat penting dalam Transfer Pricing. hubungan istimewa dalam hal diberlakukannya corresponding adjustment, perlu diketahui apakah yang dapat digolongkan kedalam hubungan istimewa itu sendiri.Dalam UU No. 36 tahun 2008 tentang Pajak Penghasilan terdapat batasan hubungan istimewa dalam pasal 18 ayat (4). 


Sedangkan dalam P3B OECD Model, dinyatakan dalam pasal 9 sebagai berikut:1. Where:
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.2. Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enterprise of the other Contracting State has been charged to tax in that State and the profits so included are profits which have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprise had been those which would have been made between independent enterprise, then that other State may make an appropriate adjustment to the amount of the tax other charged therein on those profits. In determining such adjustment, due regard shall be had to the other provision of this Agreement and the competent of the Contracting State shall if necessary consult each other.

Sumber : http://ngoprekpajak.blogspot.co.id

Wed, 22 Feb 2017 @10:33

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