ABSTRAKBelum banyaknya studi mengenai kasus sengketa banding atas koreksi kewajaran harga
atas imbalan bunga di Pengadilan Pajak membuat penulis tertarik untuk meneliti kasus
sejenis. Penulis mengangkat satu kasus sengketa banding dimana DJP melakukan
koreksi kewajaran harga yang relatif besar nilainya. Struktur transaksi yang melibatkan
hubungan istimewa antara perusahaan di Indonesia serta British Virgin Island dan
Singapura, serta putusan pengadilan pajak membuat kasus ini menarik untuk diteliti.
Penelitian ini bertujuan untuk meneliti kesesuaian koreksi DJP dengan konsep transfer
pricing, menganalisis kesesuaian transaksi dengan kriteria abuse transfer pricing, serta
menguraikan dan menganalisis putusan majelis hakim. Penelitian ini menggunakan
pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menunjukkan
koreksi DJP pada kasus yang dibahas tidak sesuai dengan konsep transfer pricing
karena mengabaikan analisis kesebandingan. Transaksi yang dibahas sendiri terindikasi
sebagai abuse transfer pricing karena melibatkan perusahaan yang berdomisili di
negara dengan tarif yang lebih rendah dari Indonesia. Kemudian permasalahan terakhir
adalah mengenai putusan majelis yang menerima permohonan banding karena
kelemahan bukti yang diajukan DJP. DJP juga terbukti tidak mengikuti ketentuan
perpajakan yang berlaku dalam menentukan harga wajar sehingga posisinya lebih lemah
dari pemohon banding.
ABSTRACTThe case of tax appeal on the reasonableness of interest income correction have not yet
discussed by many writers. This has lead the writer to study on such a case, where the
DGT made a correction of interest income received by a tax payer in Indonesia. The
first reason why this case is encouraging to be discussed is the amount of the correction
was relatively high. Secondly, the structure of the transaction also relate companies
from Indonesia, British Virgin Island, and Singapore. Lastly, the verdict of the tax court
that received the tax payer appeal has bring the attention to the writer. The purposes of
this study are to analyze the properness of the DGT correction base on the transfer
pricing concept, analyze the transaction and indicate it as an abuse transfer pricing,
and also analyze the verdict of the tax court on the case. This study use a qualitative
approach and a descriptive type of research. The result of the study showed that DGT
have not yet properly followed the concept of transfer pricing on the correction because
it fails to made a comparability analysis. The transaction it self could indicate an abuse
of transfer pricing because it involves companies incorporated in the British Virgin
Island, which do not impose tax income on the tax payer. And on the last issue, the tax
court received the tax payer appeal because DGT fail to submit a valid evidence. DGT
also fail to followed the regulation properly on the case.
