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"Tax revenue is the biggest source of domestic fund resulted from national productivity for the self-financing of development, government programs, income distribution and indeed a boosting device of investment. Indonesian tax ratio of only 13,6% from GDP indicates a great deal of tax revenue potential. Income tax giving the largest tax contribution of IDR133.967 trillion or 49% of overall tax revenue shows the fact that taxing from taxpayers income is surely a great prospect and will keep on increasing. Taxing on capital income namely tax on interest, rent, dividend, and royalty, is flourishing nowadays due to the fact that lots of spare fund from the community are invested in financial instruments such as in money market, stock, property or direct investment. Self assessment system should be followed with a wide range of controlling function and tax audit to enhance taxpayers acknowledgment and awareness in calculating and reporting their owned tax return fairly and accurately. There is a drive in taxpayers' mind to undertake ways in the effort to reduce their tax compulsion or to avoid being taxable through such a way in the vein of related party transaction occurred in a unfair priced transaction conflicting the arm length transaction. in the end, tax is reduced and country's revenue is gone. The ultimate challenge is on how the tax officers would be able to detect, investigate and make corrections to such transactions supported by the regulating laws that cover the issue so that development fund can be saved and taxpayers become more compliant. Directorate General of Tax itself does have the standard for auditing related-party transaction, but in the field, failures happen to tax such transactions. Globally, the main issue of the thesis is that though taxpayers are given the trust to determine their owned tax obligation, still mistakes and fraud exist in the expense of country's revenue. The ongoing tax audit fails to detect and to put right capital income transactions in related-party scheme. There are triggering factors why such cases take place and the impacts are downbeat especially to the tax generating process. Theoretical framework of the thesis is the ground concept of controlling. Controlling is a process to observe and make sure that prior plan is achieved. Without a sound control, the national budget will hardly be fulfilled and overall tax system will not function as designed. The monitoring of taxpayer compliance is a part of national tax system. The foundation of tax audit is the prevailing conflict of interest between taxpayer and tax officer in calculating the tax payable and as a consequence of self-assessment model applied.Research methods include the research type namely analytical descriptive type using field data to be approached by theoretical and lawful comparability, and compiling data technique that covers library research and field research. Library research is conducted through the search of ground theory, literatures, and set of laws, as the field research covers the search of tax audit report, findings of related cases using purposive sampling method, and field interview with the tax auditors and supervisors in charge.The finding is that there is a tendency in tax audit to miss detecting and correcting capital income transaction involving related-party taxpayers. Such phenomenon has strong reasons and causes destructive impacts. The research conclusions are, firstly: there are triggering factors to those undetectable capital income transactions involving related-party taxpayers, namely: overlooking such transactions by tax officers, inadequate audit time allotment, no specified regulations ruling the issue, unfortunate use of jurisprudence, lack of convincing compatible data, downside of tax officers audit capability, lack of detailed supervision, and no vigorous commitment to implement harsh penalty to the delinquents. Secondly, undetectable capital income transactions involving related party taxpayers causes quite severe impacts, especially to the loss of tax potential revenue, else are the misuse of jurisprudence as referral, the spread of tax avoiding spirit in form of tax planning, and ungovernable tax law enforcement due to the lack of thorough control and harsh penalty.Suggested solution to the problem is by eliminating or .at least reducing the triggering factors of the undetectable capital income transactions involving related-party taxpayers, by: implementing the assessing technique of tax audit and the use of pre-analysis to detect such scheme, allotting much more effective time to the tax audit process, improving ruling regulations, compiling and providing strong compatible data, enhancing officers capability, performing much better control and review, and erecting harsher penalty."

"The transaction price of goods, or service fees, are affected by a variety of factors such as types and quality of the goods concerned, competition, consumer demand and general economic condition. In general transaction prices constitute base prices added by the firm's margin. In the business world at a particular time transaction prices do not account for margins, with some perhaps even being found lower than the cost of goods production. However, tax authorities pay attention to related party transactions as their prices may be subject to manipulation. These prices will be set at arm's length if we compare them with those for independent parties. As a further result, the taxable income reported in tax returns of the taxpayers in question are less than what it should be. The main issue and question in the author's research are how to determine that a transaction has been conducted at arm's length and what connection can be found between the corrections made through audit and income tax revenue. The pricing set for transactions between related parties are called as transfer pricing. A related party transaction is deemed to occur when there is a link between the common and controlling shareholders, management of the parties involved, including their horizontal and vertical family relationships. One way to determine if there is an arm's length price is to compare the transfer pricing on related parties and those on unrelated parties. Some of the common approaches applied-are the comparable uncontrol price method, resale price method, cost plus method and comparable profit method.

The author surveyed the results of inspections conducted by the State Revenue Optimization Team (SROT) into related firm transactions.

From the survey, the author has found:

1. In practice it is difficult to arrive at an accurate comparative figure as the period of the audit above has been limited and data and information concerning similar firms to taxpayers are lacking. A new approach which has been employed by tax authorities in several countries for the purpose of reducing the occurrences of problems associated with the determination of transaction prices is called as the Advanced Pricing Arrangement. This method has been set out in Article 18(3a) of Law number 17 of 2000.

2. The corrections through audit into or the potential income tax revenue by SROT from the transactions conducted between taxpayers and their related parties amount to Rp 932,952,280,602. However, only Rp 51,821,609,658, or 5.55% of this amount was accepted by taxpayers. Hence, these taxpayers did want to pay a total of Rp 881,130,670,944, or 94.45%. The taxpayers then request of objection or appeals on the assessments made by the Director General of Taxation. However, the Director General of Taxation rejected these request . In addition, the Tax Court rejected appeals which amounted to Rp 4,696,385,476.

The corrections above were conducted due to the fact that:

- There has been lack of audit guidelines concerning related party transactions.

- Taxpayers are unable to make clear explanations on how they arrived at transfer pricing. In addition, the factors which cause transfer pricing vary from those affecting market prices, or the transaction prices among unrelated parties.

The author recommends as follows:

- Taxpayers should make a pricing policy whereby transaction prices are described and broken down. In addition, they should explain the factors which cause their transfer pricing to differ from market prices, or the transaction prices among unrelated company.

- Tax authorities set a comparative figure or indicator, taken from taxpayers' data bases, as a reference for auditor for the purpose of assessing transaction fairness.

- Consideration should be made to re-evaluate the fines in the form of interest payments, and penalties which are regulated in Law number 16 of 2000. Different sanctions, in the form of, for example, higher percentage or without correspondence adjustments, should be charged on taxpayers who do provide information on their related party transactions.

- Issuance of the implementation guidelines for Article 18(3a) of Law number 17 of 2000 to both taxpayers and the Directorate General of Taxation regarding agreements about the determination of transaction prices."

"ABSTRAKSengketa pajak terkait pinjaman tanpa bunga pada perusahaan yang memiliki hubungan istimewa masih sering terjadi sampai sekarang. Fiskus mengoreksi pinjaman tanpa bunga menjadi terhutang bunga dengan suku bunga wajar. Namun, dari sekian banyak Putusan Pengadilan Pajak, justru sengketa tersebut sebagian besar dimenangkan oleh Wajib Pajak. Oleh karena itu, perlu menganalisis sengketa pajak atas transaksi pinjaman tanpa bunga pada perusahaan yang memiliki hubungan istimewa. Penelitian ini dilakukan dengan pendekatan kualitatif. Teknik pengumpulan data dilakukan dengan wawancara mendalam dan studi pustaka. Hasil penelitian menunjukkan bahwa sengketa pajak atas transaksi pinjaman tanpa bunga pada perusahaan yang memiliki hubungan istimewa terjadi ketika transaksi pinjaman tanpa bunga tidak menunjukkan karakter sebagai pinjaman atau transaksi lain yang menunjukkan karakter sebagai pinjaman tanpa bunga. Penentuan karakter yang tidak tepat menyebabkan perlakuan pajak tidak sesuai dengan substansi ekonominya. Oleh karena itu, hal ini harus dilihat dengan menerapkan prinsip kewajaran dan kelaziman usaha untuk mencegah praktik penghindaran pajak. Namun, ketika regulasi yang mengatur transaksi pinjaman tanpa bunga tidak jelas dan terdapat kesenjangan di dalam penerapannya oleh administrasi pajak, yaitu menjadikan Pasal 12 Peraturan Pemerintah Nomor 94 Tahun 2010 sebagai panduan untuk melakukan pemotongan withholding tax, akan menimbulkan ketidakpastian.

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ABSTRACTInterest free loans dispute on related company transaction still and often occur today. Tax Authority corrected interest free loans into arm rsquo s length interest rate. However, Tax Court largely has won the Taxpayer on that dispute. Therefore, it is necessary to analyze the tax dispute on interest free loan transaction on related company. This research was conducted by qualitative approach with in depth interview data collection and literature study. The results of the study indicate that the tax dispute on interest free loan transaction among related companies occurs when the interest free loan transaction does not indicate the substance as a debt or other transaction that indicates the character as an interest free loan. The improper characterization causes the tax treatment to be inconsistent with the substance. Therefore, it should be reviewed by applying the arm rsquo s length principle to prevent tax avoidance practices. However, when the regulation about interest free loan transaction is unclear and there is a gap in its application by the tax auditor, such as applying Article 12 of Government Regulation No. 94 year 2010 as a guidance for withholding tax, it will create uncertainty. "

"Kegiatan reasuransi mengambil peran penting dalam menunjang pesatnya perkembangan utama asuransi dewasa ini. Di negara kita usaha asuransi kerugian sangat erat kaitannya dengan pembangunan. Tujuan dari penulisan skripsi ini adalah untuk memahami kegiatan reasuransi, khususnya yang dilakukan oleh perusahaan reasuransi sebagai bagian dari industri asuransi, werta pentingnya pendekatan siklus sebagai suatu teknik pemeriksaan, khususnya dalam pemeriksaan keuangan oleh akuntan ekstern atau akuntan publik. Dalam perusahaan reasuransi pemeriksaan keuangan yang khas terletak pada pemeriksaan atas pendapatan dan beban underwriting. Metode penelitian yang dilakukan untuk menyusun skripsi ini adalah melalui penelitian kepustakaan dan praktek lapangan seperti praktek langsung, penelitian atas kertas-kertas kerja pemeriksaan, tanya jawab dan diskusi dengan pihak-pihak ahli yang terlibat dibidang pemeriksaan perusahaan asuransi dan reasuransi. Kesimpulan dan saran dari skripsi ini pada intinya adalah bahwa pemeriksaan ekstern Atas pendapatan dan beban underwriting melalui pendekatan siklus adalah menempatkan transaksi dan perkiraan-perkiraan yang erat hubungannya satu sama lain dalam segmen pemeriksaan yang sama. Contoh satu segmen pemeriksaan yang sama adalah pemeriksaan atas premi reasuransi diterima, komisi dibayar, piutang premi dan penagihannya dengan pendekatan siklus akan mempermudah proses penelaahan dan penilaiAn sistem akuntansi serta pengendalian intern yang terjadi, risiko pada pemeriksaan atas transaksi pendapatan dan beban underwriting adalah pisah batas pada akhir tahun (cut off), validitas (validity), kelengkapan pencatatan (completeness) serta penyajian (presentation) dalam laporan keuangan dengan adanya risiko pemeriksaan diatas maka pemeriksaan atas transaksi pendapatan dan beban underwriting pada perusahaan reasuransi PT. X harus mencakup beberapa aspek seperti test of control mengenai dipatuhinya perjanjian reasuransi dan program retrosesi yang telah ditetapkan test of control mengenai dipatuhinya peraturan pemerintah dan Prinsip Akuntansi Indonesia, test of control mengenai dipatuhinya sistem pengendalian intern perusahaan, substantive tast of transaction, analytical review procedure dan test of details of balances."

"Globalisasi mempengaruhi aspek ekonomi dengan berkembangnya perusahaan multinasional. Penentuan harga dalam praktek bisnis perusahaan multinasional biasanya menggunakan kebijakan harga transfer. Manipulasi kebijakan harga transfer dapat menggerus penerimaan pajak negara sehingga sebagai tindakan preventif, banyak dilakukan pemeriksaan pajak terhadapnya. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara mendalam. Hasil penelitian menunjukkan bahwa sengketa pajak yang muncul dalam proses pemeriksaan adalah penentuan metode harga transfer yang tepat untuk menguji transaksi penjualan dan koreksi fiskal yang dilakukan fiskus pada proses pemeriksaan belum sepenuhnya benar untuk menentukkan kewajaran transaksi. Saran bagi fiskus adalah lebih meneliti dan mempelajari dokumen yang diberikan Wajib Pajak, baik berupa dokumentasi penentuan harga transfer maupun laporan keuangan Wajib Pajak dalam proses pemeriksaan. Kemudian saran untuk Wajib Pajak adalah memastikan bahwa staf pajak yang bertanggung jawab atas kewajiban perpajakan perusahaan mengerti betul akan kewajiban pajak yang harus dilakukan

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Globalization has been making an impact to the economic aspect as the rising of multinational companies. Pricing quotation in multinational companies usually uses the transfer pricing scheme. The manipulation of transfer pricing causes lower tax revenue for the country. In order to prevent that, Indonesian Tax Office (ITO) is increasing the number of transfer pricing audit. This research uses qualitative method with in-depth interview. The result of this research are tax dispute in the audit process was different opinion in choosing the most appropriate method for testing the sales transaction between the taxpayer-auditor and fiscal adjustment that has been made by auditor was not fully correct to test the arm’s length of the transaction. Suggestion that can be given to the auditor is to study more about taxpayer’s documents that has been given to tax office, such as transfer pricing documentation and financial statement in auditing process. It is also important for taxpayers to make sure that the staffs handling company’s tax liability are the ones who fully understand about tax compliance."

"Skripsi ini membahas mengenai ketentuan penerapan prinsip kewajaran atas transaksi penjualan barang antar wajib pajak yang mempunyai hubungan istimewa di Indonesia. Tiga permasalahan yang dianalisis yaitu kesesuaian penerapan prinsip kewajaran atas transaksi penjualan barang antar wajib pajak yang mempunyai hubungan istimewa di Indonesia dengan OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration, permasalahan yang dihadapi dalam penerapan prinsip kewajaran tersebut, serta upaya-upaya yang dilakukan DJP dalam mengatasi permasalahan yang ada. Pendekatan yang digunakan adalah pendekatan kualitatif dengan metode deskriptif. Pengumpulan data primer diperoleh melalui wawancara mendalam, sedangkan data sekunder diperoleh melalui studi literatur dan observasi. Hasil penelitian ini menyatakan bahwa ketentuan tentang penerapan prinsip kewajaran atas transaksi penjualan barang antar wajib pajak yang mempunyai hubungan istimewa di Indonesia telah sesuai dengan OECD Transfer Pricing Guidelines. Permasalahan yang dihadapi dalam penerapannya adalah kesulitan mendapat data pembanding; menentukan Transfer Pricing Methods yang tepat; dibutuhkan waktu yang panjang dan biaya administrasi yang besar; rendahnya pemahaman Wajib Pajak terhadap sistem perpajakan negara laawan transaksi; dan kurangnya SDM yang menguasai. Upaya yang dilakukan adalah sosialisasi bagi Wajib Pajak; pemeriksaan, menilai kembali, dan penyesuaian; dan membangun tim internal.

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This thesist focused on regulation of application of Arm's Length Principle for Sales of Goods among Related Party in Indonesia. Three issues are raised about harmonization of application of Arm's Length Principle for Sales of Goods among Related Party in Indonesia with OECD Transfer Pricing Guidelines, problems of application, and solution of the problems. This research is using qualitative approach with descriptive method. Primary data obtained by in-depth interview while secondary data obtained by literature study and observation.

The result showed that application of Arm's Length Principle for sales of goods among Related Party in Indonesia has been harmonized with OECD Transfer Pricing Guidelines. The problems on application are difficulties to get comparability data to analize it; difficulties to choose the most appropriate of Transfer Pricing Methods; needed long time and high cost to applicate; low comprehension of tax payer about tax administrations from counterparty country; and limited expert in this field. As the solutions, Directorate General of Taxation are doing socialisation for taxpayer; doing inspection, readjust, and correlative adjustment; developing internal team."

"Penelitian ini dilakukan untuk memberikan masukan kepada wajib pajak dan otoritas pajak dalam hal menganalisis penerapan nilai wajar atas pembayaran royalti terkait know-how kepada pihak yang memiliki hubungan istimewa berdasarkan ketentuan perpajakan domestik dan prinsip internasional yang berlaku di Indonesia. Penelitian ini dilakukan dengan mengangkat studi kasus sengketa pajak yang dialami oleh PT. X terkait royalti yang telah dibayarkan yang dianggap tidak memberikan manfaat ekonomis sesuai dengan prinsip kewajaran dan kelaziman usaha yang berlaku di Indonesia. Penelitian ini merupakan penelitian kualitatif dengan menggunakan pendekatan studi kasus untuk menggali informasi yang lebih dalam terkait kasus yang dialami. Data yang digunakan dalam penelitian ini adalah kumpulan data primer berupa data internal perusahan terkait transfer know-how dan data sekunder berupa studi literatur yang berkaitan dengan transfer pricing atas intangible property. Analisis penelitian menunjukkan bahwa sengketa yang terjadi dalam kasus ini adalah kenaikan tarif royalti yang dibayarkan oleh PT. X kepada X Jerman dianggap tidak memberikan tambahan ekonomis pada PT. X. Kesimpulan dari penelitian ini adalah dalam hal menganalisis kewajaran transaksi know-how kepada pihak yang memiliki hubungan istimewa perlu dilakukan pengujian beberapa tahap, yaitu pengujian keberadaan, pengujian fungsi, pengujian manfaat ekonomis dan pengujian kewajaran tarif. Pengujian manfaat ekonomis dilakukan dengan menganalisis tingkat penjualan perusahaan, kemampuan perusahaan dalam mempertahankan market share, dan/atau adanya dampak efektifitas dan efisiensi dalam operasional perusahaan yang dilihat dalam jangka panjang. Pengujian tarif royalti dengan dengan metode CUP harus dikonfirmasi kembali dengan melakukan pengujian metode TNMM untuk menilai bahwa tarif royalti yang dikenakan telah wajar secara ekonomis dan rasional dilihat dari tingkat labanya.

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This research was conducted to provide inputs for taxpayers and tax authorities in analyzing arm's length principle of royalty payment for know-how transaction to the related parties based on domestic tax regulation and applicable international principles. This research was carried out by raising a case study of tax disputes by PT. X about royalty transaction which were not considered to provide economic benefits in accordance with the arm's length principle that applicable in Indonesia. This research is a qualitative study using a study case approach to dig information related the tax dispute. The data used in this study is the internal company data related to the transfer of know-how and secondary data in the form of literature studies related to transfer pricing of intangible property. The analysis of the research shows that the dispute that occurred in this case was that the increase in the royalty rate paid by PT. X to X Germany was not considered provide an economic addition to PT. X. The conclusion of this study is in terms of analyzing the fairness of transaction know-how to related parties, it needs to be tested several stages, consist of existence testing, function testing, economic benefit testing and fairness testing. Testing economic benefits is done by analyzing the company's sales level, the company's ability to maintain market share, and/or the impact of effectiveness and efficiency in the company's operations seen in the long term. The royalty rate test using the CUP method must be re-confirmed by testing the TNMM method to assess that the royalty rate charged is economically and rationally reasonable based on the level of profit."

"Tujuan penelitian mengenai penerapan kebijakan transfer pricing atas transaksi intercompany yang terjadi di PT.X dan masalah yang timbul sehubungan dengan kebijakan transfer pricing tersebut. Analisis difokuskan pada jenis transaksi seperti transfer asset, biaya administrasi dan umum, pinjaman dari pemegang saham dan jasa manajemen. Pendekatan penelitian yang digunakan adalah kulitatif deskriptif. Teknik pengolahan data melalui studi kepustakaan, studi lapangan melalui wawancara dengan informan yang disertai dengan memperbandingkan data yang ada dari tahun sebelumnya. Melalui penelitian ini dapat disimpulkan bahwa kebijakan transfer pricing atas transaksi intercompany telah memberikan upaya efisiensi terhadap beban pajak pada PT.X.

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Purpose of this research is to analyze application of transfer pricing policies of inter-company transactions that occurred in PT.X and problems that arise relate to transfer pricing policy. Analysis focused on types of transaction such as transfer of assets, general administrative expenses, loans from shareholders, and management fee. This research used qualitative descriptive. Data processing techniques through study of literature, field studies perform nterviews with informants, along with existing data to compare from the prior year. This research can be concluded that transfer pricing policy of inter-company transactions have given efficiency efforts of the tax burdens on PT.X."