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"Salah satu strategi manajemen perpajakan yang umumnya dilakukan antar intra grup perusahaan multinasional adalah transfer pricing, tetapi seringkali memiliki konotasi negatif karena erat kaitannya dengan penghindaran pajak. Perkembangan teknologi dan industri berbasis know-how juga mendorong peningkatan transaksi yang berupa intangible asset dan jasa. Kedua jenis transaksi tersebut seringkali menimbulkan sengketa antara Wajib Pajak dan Direktorat Jenderal Pajak sehingga dapat menimbulkan koreksi atas pelaporan pajak perusahaan dan mendorong Wajib Pajak untuk mengajukan keberatan dan kemudian permohonan banding ke Pengadilan Pajak. Penulisan karya ilmiah ini menganalisis kasus banding transfer pricing atas intangible property dan jasa intra grup untuk menemukan faktor penyebab sengketa dan kemudian mendeskripsikan kajian yang dilakukan Majelis Hakim dalam memutus sengketa. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif-deskriptif melalui analisis 7 (tujuh) kasus banding tahun 2005-2012. Setelah dilakukan analisis terhadap kasus-kasus tersebut, Penulis menemukan bahwa terdapat beberapa faktor penyebab sengketa, yaitu perbedaan data, perbedaan interpretasi data, dan perbedaan interpretasi hukum. Selain itu, ditemukan pula bahwa terdapat beberapa aspek yang menjadi pertimbangan Majelis Hakim dalam memutus sengketa, yaitu kelengkapan dan kualitas dokumen pendukung, keterangan dari tiap pihak, dan pengetahuan Hakim.

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One of the strategies commonly practiced by MNC groups internally is transfer pricing, which primary purpose is to enhance the efficiency of business process. However, this method often causes negative impression since it is closely related to tax avoidance issue. The rapid growth of technology and know-how based industry also boost transactions involving intangible assets and services. Disputes between Tax Payer and Directorate General of Tax (DGT) may arise when determining the nature of those transactions. Corrections made by DGT may lead to objection by Tax Payer and will be proceeded to Tax Court if remains unsatisfied with the result.

This study examines 7 (seven) appeals of transfer pricing case from 2005-2012 related to intangible property and intra-group service to find the factors causing the dispute and describe considerations taken by Judges to make the decision by using qualitative-descriptive approach.

The result shows that using different data and having different interpretation on data and law may have caused the disputes. Apart from that, there are several aspects that may affect Judges consideration, such as the completeness and quality of proof documents, arguments from each party, and Judges knowledge."

"Penelitian ini menguji kualitas informasi manajemen, melalui tiga proksinya, yaitu earnings announcement speed, internal control, dan no error restatement, terhadap praktik penghindaran pajak dan risiko pajak. Penelitian ini memasukkan variabel pemoderasi, yaitu persebaran geografis dan ketidakpastian. Penelitian ini menggunakan data panel dengan 102 perusahaan industri manufaktur yang tercatat di Bursa Efek Indonesia, dengan periode penelitian 2010-2014 (487 firm-year). Hasil penelitian ini menunjukkan bahwa kualitas informasi manajemen, yang diproksikan dengan internal control dan no error restatement, berpengaruh positif terhadap praktik penghindaran pajak dan berpengaruh negatif terhadap risiko pajak. Lebih lanjut, pengaruh positif kualitas informasi manajemen terhadap penghindaran pajak lebih terlihat pada perusahaan dengan geografis yang tersebar. Namun, pengaruh positif tersebut tidak terlihat pada perusahaan yang berada dalam kondisi ketidakpastian.

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This research tests the impact management information quality, through its proxies, which are earnings announcement speed, internal control, and no error restatement, on tax avoidance and tax risk. This research includes moderating variables: geographical dispersion and uncertainty.This research uses panel data with 102 listed companies in Indonesia Stock Exchange, with research period 2010-2014 (487firm-year). The results indicate that management information quality, which is proxied by internal control and no error restatement,have positive effect on tax avoidance practice and negative effect on tax risk. Moreover, positive impact of management information quality on tax avoidance is stronger for firms with geographically dispersed. Nevertheless, that positive impact is not visible for firms operating in uncertain environment."

"ABSTRAKPenelitian ini bertujuan untuk mengetahui apakah penggunaan instrumen keuangan hybrid dapat dianggap sebagai bentuk penghindaran pajak di Indonesia, apakah ketentuan perpajakan Indonesia telah mengatur, mengetahui apakah tax treaty Indonesia dengan Belanda dan India telah mampu digunakan untuk menyelesaikan permasalahan dari penggunaan transaksi hybrid dalam cross border financing serta untuk mengetahui ketentuan penghindaran pajak yang saat ini dirumuskan oleh DJP apakah secara efektif mampu mencegah penggunaan transaksi hybrid sebagai abusive tax planning. Berdasarkan analisis yang dilakukan disimpulkan bahwa Indonesia belum memiliki ketentuan pencegahan penghindaran pajak baik secara khusus maupun umum yang dapat menangkal praktik penghindaran pajak atas instrumen keuangan hybrid. Ketentuan perpajakan Indonesia juga tidak secara spesifik mengatur perbedaan utang dan modal. Dengan tidak adanya peraturan yang dapat digunakan sebagai batasan antara utang dan modal menjadi kendala bagi kepastian hukum untuk menjustifikasi kewenangan otoritas pajak untuk merekarakterisasi instrumen hybrid. Rumusan dalam tax treaty Indonesia dengan India dan Belanda terkait definisi dividen dan bunga tidak dapat mengatasi masalah reklasifikasi karena masih memungkinkan terjadinya perbedaan interpretasi atas pengklasifikasian instrumen hybrid. Pencegahan penghindaran pajak atas instrumen hybrid membutuhkan harmonisasi kebijakan antarnegara sehingga jika ketentuan penghindaran Indonesia hanya diformulasikan dalam skala domestik maka efek negatif penggunaan instrumen keuangan hybrid masih tetap muncul.

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ABSTRACTThis study aims to determine whether the use of hybrid financial instruments can be regarded as a form of tax avoidance in Indonesia, whether Indonesian tax regulations have regulate, determine whether Indonesian tax treaty with the Netherlands and India have been able to be used to solve the problems of the usage of hybrid transactions in cross-border financing and to determine the tax avoidance provisions that are currently defined by the DJP is effectively able to prevent the use of hybrid transactions as an abusive tax planning. Based on the analysis, it is concluded that Indonesia does not have a provision of tax avoidance prevention either specifically or generally to counteract tax avoidance practices on hybrid financial instruments. Indonesian tax regulations do not specifically regulate the differences in debt and equity. The absence of rules that can be used as the boundary between debt and equity becomes an obstacle for the rule of law to justify the authority of tax authorities to re-characterise the hybrid instruments. Formulation in Indonesian tax treaty with India and the Netherlands in the definition of dividends and interest can not solve the problem because it still allows the reclassification of the different interpretations of the hybrid instruments classification. Prevention of tax avoidance on hybrid instruments requires a state of harmonisation on policies between countries so that if Indonesia simply formulated tax avoidance provisions in the domestic scale, the negative effects of the usage of hybrid financial instrument will still persist."

"Skripsi ini menguji hubungan antara penghindaran pajak dengan biaya utang dan juga menganalisis pengaruh Dewan Komisaris dan Komite Audit terhadap hubungan penghindaran pajak dan biaya utang pada perusahaan manufaktur yang terdaftar di BEI tahun 2010−2011, sebanyak 54 perusahaan (108 sampel data) dengan menggunakan model data panel. Hasil dari penelitian ini membuktikan terdapat hubungan negatif antara penghindaran pajak dengan biaya utang pada perusahaan manufaktur yang terdaftar di BEI tahun 2010−2011. Selain itu, penelitian ini juga membuktikan bahwa keberadaan Dewan Komisaris tidak dapat memperkuat hubungan negatif antara penghindaran pajak dan biaya utang sedangkan keberadaan Komite Audit tidak mempengaruhi hubungan antara penghindaran pajak dan biaya utang.

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This thesis examines the relation of tax avoidance on cost of debt and analyzing the impact of Board of Commissioners and Audit Committee on the relation of tax avoidance and cost of debt on manufacturing company in BEI in 2010−2011 a total of 54 companies (108 data samples) using a data model panel. The results of this research prove there is a negative relationship between tax avoidance and costs of debt on companies listed on the Stock Exchange in 2010-2011. In addition, this study also proves that the existence of the Board of Commissioners cannot strengthen the negative relationship between tax avoidance and the cost of debt, while the existence of the Audit Committee does not affect the relationship between tax avoidance and the cost of debt."

"Penelitian ini bertujuan untuk mengetahui kedudukan kasus harga transfer di Indonesia dan praktik transaksi transfer pricing dalam skema bisnis lima belas pemohon banding. Selain itu, tujuan penelitian ini untuk mengetahui proses penyelesaian kasus sidang banding harga transfer dan efektivitas peraturan transaksi hubungan istimewa dalam mendeteksi penghindaran pajak. Penelitian ini dilatarbelakangi oleh adanya peningkatan transaksi lintas batas negara dan peningkatan kerja sama antar negara sehingga kecenderungan wajib pajak memanfaatkan perbedaan tarif pajak juga meningkat. Dalam penelitian ini, disajikan stratifikasi kasus penelitian, skema harga transfer lima belas pemohon banding, dan alur persidangan.

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The objective of this research is to navigate transfer pricing cases in Indonesia Tax Court and transfer pricing activity in each fifteen Tax Payer`s Business Structures. Moreover, this research also to investigate how Indonesia Tax Court conclude Transfer Pricing Activity and how effective Domestic Transfer Pricing Regulation in detecting a profit shifting or tax avoidance within Transfer Pricing Scheme. In brief, this research is motivated by the increasing of cross-border transaction and multinational agreement that leads Tax Payer to do tax planning or even tax avoidance. This research will present stratification of tax court case study, transfer pricing scheme of each fifteen tax payers, and the process of tax court."

"[Skripsi ini bertujuan untuk mengetahui perlakuan akuntansi atas aset biologis berupa HTI akasia pada PT INHUTANI III, memperbandingkannya dengan pedoman pelaporan keuangan yang digunakan perusahaan yaitu DOLAPKEU-PHP2H, mengetahui kualitas informasi aset biologis HTI akasia pada laporan keuangan perusahaan, dan memperbandingkan perlakuan akuntansi HTI akasia di perusahaan tersebut dengan IAS 41. Hasil penelitian menunjukkan kualitas informasi atas aset biologis HTI akasia pada perusahaan dapat diperbandingkan, cukup dapat dipahami, objektif, walaupun belum sempurna. Ada perbedaan perlakuan akuntansi HTI akasia antara perusahaan dan IAS 41. Dampak penerapan IAS 41 diantaranya yaitu perubahan yang signifikan pada laporan keuangan, besarnya biaya yang dikeluarkan, dan kurang terpenuhinya aspek comparability pada laporan keuangan. Jika diadopsi, DSAK harus memberi penjelasan lebih terperinci. ;This thesis aims to determine the accounting treatment for biological assets on acacia industrial timber plantation in PT INHUTANI III, to compare it with the financial reporting guidelines used by the company that is DOLAPKEU-PHP2H, to determine the quality of information on the acacia industrial timber plantation and to compare between the company's accounting treatment and accounting treatment based on IAS 41. The results showed that the quality of information on acacia industrial timber plantation in the company are comparable, understandable enough, objective, but not perfect. There are differences between the accounting treatment of acacia industrial timber plantation in the company and IAS 41. The impacts of the application of IAS 41 in PT INHUTANI III are the significant changes to the financial statements, the expensive costs, and lack of comparability of financial statements. If adopted, DSAK should give more detailed explanations.;This thesis aims to determine the accounting treatment for biological assets on acacia industrial timber plantation in PT INHUTANI III, to compare it with the financial reporting guidelines used by the company that is DOLAPKEU-PHP2H, to determine the quality of information on the acacia industrial timber plantation and to compare between the company's accounting treatment and accounting treatment based on IAS 41. The results showed that the quality of information on acacia industrial timber plantation in the company are comparable, understandable enough, objective, but not perfect. There are differences between the accounting treatment of acacia industrial timber plantation in the company and IAS 41. The impacts of the application of IAS 41 in PT INHUTANI III are the significant changes to the financial statements, the expensive costs, and lack of comparability of financial statements. If adopted, DSAK should give more detailed explanations., This thesis aims to determine the accounting treatment for biological assets on acacia industrial timber plantation in PT INHUTANI III, to compare it with the financial reporting guidelines used by the company that is DOLAPKEU-PHP2H, to determine the quality of information on the acacia industrial timber plantation and to compare between the company's accounting treatment and accounting treatment based on IAS 41. The results showed that the quality of information on acacia industrial timber plantation in the company are comparable, understandable enough, objective, but not perfect. There are differences between the accounting treatment of acacia industrial timber plantation in the company and IAS 41. The impacts of the application of IAS 41 in PT INHUTANI III are the significant changes to the financial statements, the expensive costs, and lack of comparability of financial statements. If adopted, DSAK should give more detailed explanations.]"

"Di masa pandemi COVID-19, sebagian besar perusahaan di sektor industri manufaktur mengalami penurunan omzet penjualan dan kesulitan keuangan akibat pembatasan sosial, terganggunya rantai pasok global, dan penurunan permintaan. Untuk meningkatkan aktivitas perekonomian dan membantu perusahaan yang terdampak pandemi COVID-19, pemerintah telah menerapkan kebijakan insentif perpajakan bagi perusahaan. Penelitian ini bertujuan untuk menganalisis perbedaan hubungan profitabilitas dan likuiditas terhadap agresivitas pajak antara sebelum pandemi COVID-19 dengan saat pandemi COVID-19. Metode penelitian yang digunakan dalam penelitian ini adalah metode regresi linear berganda dengan data sekunder, yakni data laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2016 hingga tahun 2020. Penentuan sampel penelitian dilakukan menggunakan metode purposive sampling dan memperoleh sampel sebanyak 78 (tujuh puluh delapan) perusahaan manufaktur yang terdaftar di BEI berdasarkan kriteria tertentu. Hasil penelitian menunjukan bahwa (1) terdapat perbedaan signifikan antara hubungan profitabilitas dan agresivitas pajak di periode sebelum dan sesudah pandemi COVID-19 pada perusahaan industri terdaftar di BEI; dan (2) tidak terdapat perbedaan signifikan antara hubungan likuiditas dan agresivitas pajak di periode sebelum dan sesudah pandemi COVID-19 pada perusahaan industri terdaftar di BEI.

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During the COVID-19 pandemic, most companies in the manufacturing industry sector experienced a drastic decline in sales turnover and financial difficulties because of social restrictions, disruption of global supply chains, and decreased demand. To increase economic activity and help companies affected by the COVID-19 pandemic, the government has implemented a tax incentive policy for companies. This study aims to analyze the differences in the relationship between profitability and liquidity on tax aggressiveness before the COVID-19 pandemic and during the COVID-19 pandemic. The research method used in this study is a multiple linear regression with secondary data, which is data on the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2016 to 2020. The research samples are chosen using the purposive sampling method and obtained a sample of 78 (seventy eight) manufacturing companies listed on the IDX based on certain criteria. The results of the study show that (1) there is a significant difference between the relationship between profitability and tax aggressiveness in the period before and after the COVID-19 pandemic in industrial companies listed on the IDX; and (2) there is no significant difference between the relationship between liquidity and tax aggressiveness in the period before and after the COVID-19 pandemic in industrial companies listed on the IDX."

"Laporan magang ini bertujuan untuk mengevaluasi proses penyusunan dokumen dalam proses persiapan sidang banding atas sengketa Pajak Pertambahan Nilai (PPN) yang dihadapi oleh PT ADS (badan usaha tetap yang bergerak di bidang perbankan) yang diwakilkan oleh kuasa hukum konsultan KAP ABC. Evaluasi dilakukan terhadap dua hal, yaitu evaluasi terhadap efektivitas pemenuhan persyaratan substantif berdasarkan peraturan perpajakan yang berlaku dan evaluasi terhadap efisiensi kinerja berdasarkan pengalaman kerja dan pengamatan penulis. Ruang lingkup laporan ini meliputi evaluasi atas penyusunan Surat Banding, penyusunan Surat Bantahan, penyusunan Surat Kuasa Khusus serta Pakta Integritas, dan Persiapan Dokumen yang diperlukan untuk Sidang Banding Pertama (Sidang Formal). Evaluasi dilakukan untuk mengetahui apakah seluruh proses persiapan yang dilakukan oleh KAP ABC untuk sengketa Banding PT ADS sudah sesuai dengan Peraturan Perpajakan yang berlaku dan mengetahui efisiensi kegiatan yang dilakukan. Hasil evaluasi menunjukkan bahwa penyusunan dokumen yang dilakukan oleh KAP ABC dalam persiapan sidang banding seluruhnya telah memenuhi persyaratan substantif sesuai dengan peraturan yang berlaku.

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This internship report is intended to evaluate the document preparation process in the preparation process for the appeal hearing on the Value Added Tax (VAT) dispute faced by PT ADS (a company engaged in banking) represented by the attorney for KAP ABC consultants. The evaluation is carried out on two things, namely the evaluation of the fulfillment of substantive requirements effectivity based on applicable tax regulations and the evaluation of the performance efficiency based on work experience and observations of the authors. The scope of this report includes an evaluation of the preparation of an appeal letter,preparation of a rebuttal letter, preparation of a special power of attorney and an integrity pact, and the preparation of documents required for the first appeal hearing (formal hearing). The evaluation was carried out to find out whether the entire preparation process carried out by KAP ABC for the appeal dispute of PT ADS was in accordance with the applicable Tax Regulations and to find out the efficiency of the activities carried out. The results of the evaluation show that the preparation of documents carried out by KAP ABC in preparation for the appeal hearing has all met the substantive requirements in accordance with applicable regulations."

"Penelitian ini bertujuan untuk (1) menganalisis hubungan antara inefisiensi investasi tenaga kerja dengan penghindaran pajak dan (2) menganalisis apakah Pandemi Covid-19 memoderasi hubungan antara inefisiensi tenaga kerja dan perilaku penghindaran pajak. Fokus penelitian adalah pada perusahaan manufaktur yang terdaftar di Indonesia Stock Exchange untuk periode tahun 2016-2020 karena merupakan sektor terbesar yang menyerap tenaga kerja sehingga efek dari inefisiensi investasi tenaga kerja akan lebih terlihat. Dengan menggunakan 550 observasi yang terdiri dari 110 perusahaan selama 5 tahun, penelitian ini menemukan bahwa inefisiensi investasi tenaga kerja memiliki hubungan negatif signifikan terhadap penghindaran pajak. Penelitian ini juga menemukan bahwa pandemi Covid-19 memperkuat hubungan antara inefisiensi investasi tenaga kerja dengan penghindaran pajak, yang berarti bahwa efek kondisi ketidakpastian ekonomi memperkuat hubungan inefisiensi investasi tenaga kerja pada penghindaran pajak.

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This study aims to (1) analyze the relations between labor investment inefficiency and tax avoidance and (2) analyze whether the Covid-19 pandemic moderates the relations between labor investment inefficiency and tax avoidance behavior. The focus of the research is on manufacturing companies listed on the Indonesia Stock Exchange for the period 2016-2020 because they are the largest sector that absorbs labor so that the effects of labor investment inefficiency will be more visible. Using 550 observations consisting of 110 companies for 5 years, this study finds that labor investment inefficiency has a significant negative relationship to tax avoidance. This study also found that the Covid-19 pandemic strengthened the relationship between labor investment inefficiency and tax avoidance, which means that economic uncertainty could strengthen the relationship between labor investment inefficiency and tax avoidance."