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"[ABSTRAKTransfer pricing bagi Indonesia merupakan tantangan besar untuk memaksimalkan penerimaan negara, karena tercatat oleh otoritas pajak Indonesia bahwa setiap tahunnya Indonesia dirugikan 1300 Trilliun Rupiah karena praktik transfer pricing ini. Bagi Jepang perhatian khusus diberikan untuk penanganan transfer pricing karena tumpuan penerimaan negara Jepang berada pada sektor perpajakan. Tantangan baru dalam hal transfer pricing adalah adanya praktik transfer pricing atas aspek intangible property yang ternyata banyak dilakukan oleh MNC yang saat ini rata-rata basis usahanya adalah intangible property. Penelitian ini ditujukan untuk mengetahui cara penindakan abuse of Transfer pricing dan cara penindakan praktek transfer pricing atas intangible property di Indonesia dan Jepang, serta untuk mengetahui apa sajakah yang menjadi kesulitan DJP Indonesia dan NTA Jepang dalam menangani praktik transfer pricing atas intangible property. Penelitian ini menggunakan metode penelitian hukum normatif, dan hasil dari penelitian ini menunjukkan bahwa penindakan transfer pricing di Indonesia berpedoman pada PER DJP Nomor PER-22/PJ/2013 dan SE DJP Nomor SE-50/PJ/2013, sedangkan Jepang berpedoman pada Special Measures Tax Law 1986 yang diikuti NTA Administrative Guidelines, dan Indonesia belum memiliki aturan khusus penindakan transfer pricing atas intelectual property, sedangkan Jepang telah memiliki referensi khusus untuk menindak transfer pricing atas intelectual property, serta diketahui bahwa kesulitan yang dihadapi DJP dan NTA dalam mengatasi transfer pricing atas intangible property sama yaitu kesulitan dalam

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ABSTRACTTransfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. ;Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. ;Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. ;Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. , Transfer pricing for Indonesia is a big challenge to maximize revenues, as recorded by the Indonesian tax authorities that each year 1300 Trillion Indonesian Rupiah harmed because of this transfer pricing practices. For Japan special attention is given to the handling of transfer pricing as the foundation of Japan's revenues are in the taxation sector. New challenges in terms of transfer pricing is the practice of transfer pricing aspects of intangible property, on which there are many MNCs are currently performed because the average base of their business is intangible property. This study aimed to determine how enforcement abuse of transfer pricing and how enforcement of transfer pricing practices on intangible property in Indonesia and Japan, as well as to know what are some difficulties Directorate General Of Tax Indonesia and National Tax Agency Japan dealing with transfer pricing practices on intangible property. This study uses normative legal research methods, and the results of this study indicate that the transfer pricing enforcement in Indonesia based on the PER DGT No. PER-22 / PJ / 2013 and SE DGT No. SE-50 / PJ / 2013, while Japan based on the Special Measures tax Law in 1986 which followed by the NTA Administrative Guidelines, and Indonesia does not have specific rules on transfer pricing enforcement on intelectual property, while Japan has had special reference to crack down transfer pricing on intelectual property aspect, and it is known that the difficulties faced by the Directorate General of Tax and National Tax Agency in dealing with transfer pricing on intangible property aspect is the same, and that is the difficulty in determining a reasonable price and the difficulty in finding a reasonable comparison. ]"

"Perencanaan pajak secara agresif yang dilakukan oleh perusahaan multinasional merupakan permasalahan global. Sebagian besar dari transaksi lintas batas terjadi antar pihak yang memiliki hubungan istimewa dalam perusahaan multinasional. Adanya gaps dan celah dalam peraturan domestik dan internasional sering dimanfaatkan untuk mengalihkan laba/keuntungan dari satu negara ke negara lain dengan tujuan untuk mengurangi jumlah pajak yang dibayar. Sebagai langkah melawan praktik penghindaran pajak secara agresif, negara-negara yang tergabung dalam G20 bersama dengan Organization for Economic Corporation and Development (OECD) mendeklarasikan 15 Rencana Aksi yang berkaitan dengan Base Erosion and Profit Shifting (BEPS). khususnya action plan ke-13 mengembangkan peraturan terkait dengan dokumentasi transfer pricing dengan tujuan untuk meningkatkan transparansi dalam administrasi pajak yaitu country reporting. Country-by-country reporting mengharuskan perusahaan multinasional untuk melaporkan pendapatan, pajak dibayar, dan ukuran aktifitas ekonomi di masing-masing yuridiksi dimana mereka melakukan usaha. Laporan tersebut menyediakan informasi kepada grup stakeholder yang akan berguna untuk mengawasi praktik korupsi, corporate governance, pembayaran pajak, dan arus perdagangan dunia. Country-by-country reporting juga dapat menguntungkan investor melalui pengungkapan perusahaan yang beroperasi di wilayah yang keadaan politiknya tidak stabil, tax havens, wilayah peperangan, dan area sensitif lainnya. Meskipun tidak dapat menghentikan semua tindakan penghindaran pajak, namun diharapkan hasil dari country-by-country reporting akan menjamin perusahaan membayar pajak sesuai dengan bagiannya di setiap negara mereka beroperasi, yang artinya menjamin lebih banyak pajak dibayar di negara berkembang. Dengan meningkatnya penerimaan pajak, negara berkembang dapat menciptakan kemandirian untuk mendanai penyediaan jasa dan belanja negara. Sehingga pada akhirnya pengungkapan informasi melalui country-by-country reporting dapat membangun kembali kepercayaan masyarakat kepada negara.

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Aggressive tax planning by multinational company become a global problem. A major part of global cross-border transactions happen between related parties in multinational company. This type of transaction is susceptible to abuse gaps and loopholes in domestic and international tax law that allow profit shifting from country to country, with intention of reducing the tax paid. As a measure against aggressive tax planning, the countries incorporated in G20 together with Organization for Economic Corporation and Development (OECD) declare 15 Action Plans related to Base Erosion and Profit Shifting (BEPS). BEPS Action Plan, especially action plan 13th develop the regulation related to transfer pricing documentation to improve transparency in tax administration namely country-by-country reporting. Country-by-country reporting requires multinational company to report annualy income, tax paid and accrued, and measurement of economy activity in each jurisdiction where they perform the business. The report provides information to stakeholder that will be useful to oversees corruption practice, corporate governance, tax payment, and global trading. Country-by-country reporting also can be profitable for the investor through disclosure of company operating in the area with unstable political condition, tax havens, war area, and other sensitive area. Even though country-by-country reporting cannot prevent all of tax evasion, but the result of country-by-country reporting be expected will guarantee the company to pay the tax according to their part in every country where they operate, which means to guarantee more taxes being paid in developing country. With the improvement of tax revenue, developing country can create independence to fund the provision of state service and expenditure. So that, in the end the information disclosure through country-by-country reporting can re-build the trust of society to the state."

"Skripsi ini membahas tentang kondisi dunia bisnis saat ini dimana banyak perusahaan multinasional memanfaatkan praktek transfer pricing untuk kepentingan perpajakannya, yaitu untuk meminimalkan beban pembayaran pajaknya. Hal ini tentu sangat merugikan suatu negara. Oleh karena itu, pihak otoritas pajak mewajibkan setiap perusahaan multinasional untuk menerapkan prinsip kewajaran dan kelaziman usaha (arm’s length principle) atas transaksinya antar pihak-pihak yang memiliki hubungan istimewa. Skripsi ini menganalisis bagaimana suatu perusahaan multinasional (dalam hal ini PT XYZ) menerapkan prinsip kewajaran dan kelaziman usaha sesuai PER-32/PJ/2011 melalui transaksi yang dilakukan dengan pihak yang memiliki hubungan istimewa (ABC Sdn Bhd & ZMT Sdn Bhd). Metode yang digunakan adalah analisis deskriptif atas transaksi pendanaan dan kerjasama maintenance sistem komputer PT XYZ dengan pihak istimewa, dan hasil analisis tersebut PT XYZ menerapkan prinsip kewajaran sesuai PER-32/PJ/2011.

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This thesis discusses the current condition of the business world where many multinational companies take advantage of transfer pricing practices to the benefit of tax, which is to minimize the burden of tax payments. This is very detrimental to a country. Therefore, the tax authorities require every multinational company to apply the principles of fairness and the predominance of business (arm's length principle) on the transaction between the parties that have a special relationship. This thesis analyze how a multinational corporation (in this case PT XYZ) to apply the principles of fairness and the predominance of business according to PER-32/PJ/2011 through transactions with a related party (ABC Sdn Bhd Sdn Bhd & ZMT). The method used is descriptive analysis of the financing transaction and partnership maintenance computer system with related parties, and the results of the analysis of PT XYZ apply the principle of reasonableness in accordance PER-32/PJ/2011."

"Transfer pricing adalah suatu harga jual khusus yang dipakai dalam pertukaran antar divisional untuk mencatat pendapatan divisi penjual (selling division) dan biaya divisi pembeli (buying division). Sebenarnya tujuan utama dari transfer pricing pada mulanya adalah sebagai alat untuk mengevaluasi dan mengukur kinerja perusahaan. Namun, praktik transfer pricing sebagian besar yang sudah dilakukan oleh perusahaan multinasional semata-mata menginginkan laba tinggi melalui penghindaran pajak ini. Dampak transfer pricing berpotensi merugikan pendapatan negara pada sektor perpajakan, dikarenakan perusahaan akan mengalihkan laba kena pajaknya pada negara yang memiliki tarif pajak yang lebih rendah. Transfer Pricing saat ini tidak bisa lagi dikatakan sebagai suatu Penghindaran Pajak, melainkan lebih ke penggelapan pajak. Hal tersebut dikarenakan atas pelanggaran hukum yang terjadi, tindakan penghindaran pajak melalui metode Transfer Pricing ini telah memanipulasi harga di luar prinsip kewajaran dan kelaziman usaha. Penelitian ini bertujuan untuk melihat bagaimana pengaturan transfer pricing saat ini sebagai penghindaran pajak (tax avoidance) apakah transfer pricing bisa dikategorikan sebagai salah satu metode penggelapan pajak apabila dilihat dari kepentingannya. Sehingga disini perlu dilakukan penelitian dalam bentuk tesis, dengan mengidentifikasi beberapa masalah yaitu, Bagaimana Praktik Transfer Pricing sebagai upaya penghindaran pajak. Dan yang Kedua, bagaimana pengaturan hukum yang sudah terjadi dalam meminimalisir terjadinya penggelapan pajak pada praktik transfer pricing. Dari hasil penelitian ini diharapkan dapat memecahkan permasalahan serta memberikan saran terkait permasalahan yang dihadapi yaitu agar wajib pajak dalam hal ini Perusahaan multinasional menghindari melakukan kegiatan tax avoidance dengan mengandalkan praktik transfer pricing karena berpotensi tinggi dalam pengurangan pendapatan Negara demi kepentingan masyarakat. Kedua, harus dilakukan reformasi mendasar baik itu dari sistem regulasi, kelembagaan serta peningkatan kapasitas kualitas dan kuantitas aparatur penegaknya demi terwujudnya suatu kepastian hukum.

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Transfer pricing is a special selling price used in inter-divisional exchanges to record the income of the selling division and the cost of the buying division. Actually the main purpose of transfer pricing was initially as a tool to evaluate and measure company performance. However, most of the transfer pricing practices that have been carried out by multinational companies simply want high profits through this tax avoidance. The impact of transfer pricing has the potential to harm state revenues in the taxation sector, because companies will divert their taxable profits to countries that have lower tax rates. Transfer Pricing can no longer be said as a Tax Avoidance, but rather tax evasion. That is because for violations of the law that occurred, tax avoidance through the Transfer Pricing method has manipulated prices outside the principle of fairness and custom of business. This study aims to look at how current transfer pricing arrangements are as tax avoidance whether transfer pricing can be categorized as one of the methods of tax evasion when viewed from its importance. So here it is necessary to do research in the form of a thesis, by identifying several problems namely, How is the Transfer Pricing Practice as an effort to avoid taxes? And Second, how are the legal arrangements that have occurred in minimizing the occurrence of tax evasion in the practice of transfer pricing. The results of this study are expected to be able to solve the problem and provide suggestions related to the problems faced, namely that taxpayers in this case multinational companies avoid tax avoidance activities by relying on transfer pricing practices because of the high potential in reducing state revenues for the benefit of the community. Second, fundamental reforms must be carried out both from the regulatory, institutional system and increasing the quality and quantity capacity of the enforcement apparatus for the realization of a legal certainty."

"Transfer Pricing merupakan istilah yang digunakan untuk menggambarkan penetapan harga transaksi yang terjadi antara perusahaan-perusahaan yang berada di berbagai negara dan merupakan bagian dari grup multinasional yang sama. Tentunya, transaksi yang melewati batas negara (cross-border) mempunyai dampak atas pajak internasional, terutama apabila perusahaan multinasional tersebut berhadapan dengan dua negara atau lebih yang memiliki sistem pemungutan pajak yang berbeda. Sehingga, untuk menghindari adanya pajak berganda/double taxation, maka dibentuknya Perjanjian Penghindaran Pajak Berganda (P3B/Tax Treaty). Tetapi, bervariasinya manfaat dari P3B antar negara justru mendorong investor atau perusahaan-perusahaan menyalahgunakan (abuse) perjanjian tersebut untuk mendapatkan manfaat ataupun insentif yang paling menguntungkan. Perbuatan itu dapat dikategorikan sebagai perbuatan melawan hukum apabila semata-mata dilakukan untuk menghindari pajak/tax avoidance melalui manfaat-manfaat P3B yang bertentangan dengan tujuan dibentuknya P3B itu sendiri. Dalam penelitian ini akan ditelusuri bagaimana pengaruh dan dampak cross-border transfer pricing terhadap penerimaan negara, bagaimana perpajakan internasional dan nasional terutama di Indonesia mengatur kegiatan transfer pricing, mengetahui bagaimana hal tersebut menjadi peluang bagi individu/perusahaan dalam melakukan tindakan tax avoidance serta bagaimana penanganan dan kebijakan yang ideal dalam memaksimalkan pendapatan negara dari tindakan tax avoidance melalui cross-border transfer pricing tersebut dengan membandingkannya terhadap kebijakan Jepang. Metode penelitian ini adalah yuridis normatif. Pengolahan, analisa dan pengumpulan data menggunakan pendekatan kualitatif dan hasil dari penelitian ini dituliskan secara deskriptif analisis. Berdasarkan analisis yang telah dilakukan, penelitian ini menemukan bahwa kurang maksimalnya peraturan di Indonesia mengenai cross-border transfer pricing. Berdasarkan Pasal 23A UUD 1945 menyatakan bahwa pajak dan pungutan lain yang bersifat memaksa untuk keperluan negara diatur dalam undang-undang. Maka diperlukannya peraturan perundang-undangan khusus mengenai transfer pricing dan tax havens di Indonesia untuk menunjukan kepastian hukum dan meminimalkan bahkan menghilangkan celah hukum yang dapat digunakan pihak-pihak/perusahaan untuk menghindari pajak di Indonesia seperti yang dilakukan negara Jepang yang mempunyai The Tax Haven Counter Measure Law (Undang-Undang Penghitung Pajak Haven) dimana mencegah abuse of transfer pricing dengan membatasi pengalokasian aset ke negara tax havens. Jepang juga mempunyai ketentuan utama bagi wajib pajak perusahaan multinasional meliputi earnings striping rules, transfer pricing, controlled foreign corporation (CFC) rules, dan research and development (R&D) tax credit. Diharapkan apabila permasalahan hukum tersebut segera diatasi, maka Indonesia dapat meningkatkan penerimaan negara dari sektor pajak

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Transfer Pricing refers to pricing transaction within and between enterprises situated in different countries and belong to the same multinational group. Cross-border transaction inevitably affects international taxation, especially when multinational enterprises encounter two or more countries that apply different tax collection systems. Consequently, a Tax Treaty (Perjanjian Penghindaran Pajak Berganda/P3B) is made to resolve issues involving double taxation. However, since the Tax Treaty’s benefits vary by country, the investors or companies tend to abuse the agreement in order to gain the most profitable benefits or incentives. Abusing the benefits of Tax Treaty (P3B) could be categorized as an act against the law if solely done to avoid tax since it contradicts with the purpose of why the Tax Treaty (P3B) was made. This research examines the effects and impacts of cross-border transfer pricing on state revenue, how the international and national taxations rule the transfer pricing activities especially in Indonesia, understanding opportunities for individuals/companies to perform tax avoidance and the ideal policy and handling to optimize state revenue from tax avoidance through cross-border transfer pricing compared to Japan’s policy. This research uses normative legal method while the data processing, analysis and collection use qualitative approach and research result is composed using descriptive analysis. In accordance with this analysis, researcher found that Indonesia does not enact optimal rules regarding cross-border transfer pricing just yet. Based on The 1945 Constitution of the Republic of Indonesia (UUD 1945) Article 23A, taxes and other levies of compelling character for purposes of the state shall be regulated by laws. Thus, another legislation should be made specifically in regard to the transfer pricing and tax havens issues in Indonesia to exhibit legal certainty as well as to minimize or even to eliminate legal loopholes that could benefit parties/companies to have tax avoidance in Indonesia. This has been successfully implemented by Japan on The Tax Haven Counter Measure Law. Japan also enacts Tax Reform and the key provisions relevant to multinational corporate taxpayers including earnings striping rules, transfer pricing, controlled foreign corporation (CFC) rules, and research and development (R&D) tax credit. It is hoped that Indonesia could resolve the legal issues promptly to result in an increase of its tax state revenues"

"Skripsi ini bertujuan menganalisis implementasi kebijakan dokumentasi transfer pricing berdasarkan ketentuan terbaru di Indonesia sebagaimana diatur dalam Peraturan Menteri Keuangan No. 213/PMK.03/2016 dan permasalahan-permasalahan yang dihadapi pihak Wajib Pajak dan pihak pemerintah dalam mengimplementasikan kebijakan. Metode penelitian yang digunakan adalah metode kualitatif dengan teknik pengumpulan data melalui studi kepustakaan dan studi lapangan. Penelitian ini menunjukkan bahwa implementasi kebijakan ini ditentukan oleh dua hal yaitu isi kebijakan dan lingkungan implementasi yang jika dilihat dari keduanya belum secara keseluruhan terpenuhi sehingga terdapat masalah-masalah yang timbul dalam pengimplementasiannya. Permasalahan-permasalahan yang dihadapi oleh Wajib Pajak dan pemerintah antara lain adalah keterbatasan sumber daya, kurangnya kepastian hukum hingga tingginya biaya-biaya yang dikeluarkan.

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This thesis aims to analyze the implementation of the latest transfer pricing documentation policy in Indonesia as stipulated in Regulation of the Minister of Finance No. 213/PMK.03/2016 and the problems faced by the Taxpayer and the government in implementing the policy. The research method used in this study is qualitative method with data collection technique through literature study and field study. This research indicates that the implementation of this policy is determined by two things which are content of the policy and context of implementation which if seen from both has not been fully fulfilled, resulting problems arise in the implementation. The problems faced by both Taxpayer and government includes limited human resources, the lack of legal certainty also the high cost incurred"

"ABSTRAKTesis ini membahas tentang ketentuan domestik transfer pricing di Indonesia yang dibandingkan dengan OECD Transfer Pricing Guidelines dan Transfer Pricing Guidelines Malaysia dan Singapura. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Sebagai hasil dari penelitian ini, Peneliti menyarakan kepada Direktur Jenderal Pajak untuk menerbitkan garis panduan komprehensif dan lengkap, Transfer Pricing Guidelines-Documentation dan Transfer Pricing Guidelines untuk transaksi khusus jasa, harta tidak berwujud dan pinjaman antara pihak-pihak yang memiliki hubungan istimewa sebagaimana yang diterbitkan oleh otoritas negara Malaysia dan Singapura, untuk menerbitkan ketentuan peraturan perpajakan yang mengatur lebih lanjut mengenai domestic correlative transfer pricing adjustment, dan untuk meninjau ulang dan/atau melakukan revisi ketentuan peraturan perpajakan yang mengatur mengenai batasan jumlah nilai transaksi yang tidak memerlukan dokumentasi transfer pricing karena saat ini batasan tersebut masih sangat rendah apabila dibanding negara-negara lain.

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ABSTRACTThe focus of this thesis is to do a comparative study of Indonesian transfer pricing regulation with OECD, Malaysian and Singaporean Transfer Pricing Guidelines. This reasearch is a qualitative descriptive interpretive. As the result of this reasearch, reasearcher suggests to Director General of Taxation to issue a comprehensif and complete guidelines, Transfer Pricing Guidelines-Documentation and Transfer Pricing Guidelines for related party services, intagible property and loans transaction similar to what has been issued by Malaysia and Singpore tax authority, to issue a tax regulation that regulates domestic correlative transfer pricing adjustment, and to reconsider/to revise tax regulation that regulates limitation of transaction amount which does not require a transfer pricing documentation, currently it is still considered too low compares to what are regulated by other countries."