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"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. "

"ABSTRAKPerlakuan biaya bunga pinjaman untuk menghitung besarnya penghasilan kena pajak dalam hal Wajib Pajak memperoleh penghasilan berupa bunga deposito yang dikenakan PPh final haruslah berpedoman pada Surat Direktur Jenderal Pajak Nomor SE-46/PJ.4/1995, dimana aturan tersebut mengindikasikan adanya dugaan penempatan dana deposito yang berasal dari dana pinjaman bank, apabila hal tersebut terjadi maka biaya bunga pinjaman pada hakikatnya adalah biaya untuk mendapatkan penghasilan berupa bunga deposito yang dikenakan PPh final, sehingga tidak dapat dibebankan sebagai biaya. Penelitian ini betujuan untuk menganalisis argumentasi dan pembuktian yang dilakukan oleh Perum Percetakan Uang RI dan Fiskus dalam menentukan bahwa biaya bunga pinjaman merupakan biaya sehubungan dengan penghasilan final atau tidak dan menganalisis Putusan Pengadilan Pajak Perum Percetakan Uang RI ditinjau dari asas kepastian hukum. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan wawancara mendalam. Hasil dari penelitian ini menunjukan bahwa menurut argumentasi fiskus koreksi biaya bunga pinjaman dilakukan karena dana yang ditempatkan pada deposito Perum Peruri berasal dari pinjaman sehingga biaya bunga tidak dapat dibebankan secara fiskal, kemudian melalui pembuktian dalam persidangan, fiskus dapat membuktikan bahwa Perum Peruri tidak dapat memenuhi 3 (tiga) unsur pengecualian pada penerapan SE-46/PJ.4/1995, selanjutnya argumentasi Perum Peruri menyebutkan bahwa dana yang ditempatkan pada deposito bukan berasal dari pinjaman, melainkan dari laba ditahan sementara dana pinjaman bukan ditempatkan pada deposito, melainkan pembelian mesin-mesin produksi, kemudian melalui pembuktiannya, Perum Peruri dapat memenuhi 3 (tiga) unsur pengecualian pada penerapan SE-46/PJ.4/1995. Pada Putusan Pengadilan Pajak sengketa ini, Majelis Hakim berpendapat substansi biaya bunga pinjaman sangat berkaitan erat dengan bidang usaha Perum Peruri, dan Putusan Pengadilan Pajak yang mengabulkan seluruhnya permohonan banding Perum Peruri telah memenuhi asas Kepastian Hukum.

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ABSTRACT

Treatment of loan interest expense for calculate the amount of taxable income in the case that a Taxpayer obtaining deposit interest income which is subject by the final income tax must refer to Director General of Taxes Letter Number SE-46/PJ.4/1995. That rules indicate the alleged placement of deposits derived from bank loans, if this happens, the interest expense on the bank loan is essentially the cost of obtaining income in the form of deposit interest subject to final tax income, so that it cannot be charged as a fiscal costs. The purpose of this research was to analyze the analyze the arguments and evidence carried out by the Perum Percetakan Uang RI and Fiskus to determine that the cost of loan interest is the costs related to the final tax or not, and to analyze the tax court ruling on behalf of Perum Peruri from the legal certainty principal. The study method is qualitative which is used in-depth interviews. The results of this study indicate that according to the arguments of the tax authorities, fiscal correction of the interest loan expense is made because the funds placed on Perum Peruri deposits come from bank loans so that the interest costs cannot be charged as a fiscal costs, and then through verification in the tax court, the tax authorities can prove that Perum Peruri cannot fulfill 3 (three) exceptions in the implementation of SE-46/PJ.4/1995. according to the argument Perum Peruri, which is stated that the funds placed on deposits did not come from bank loans, but from retained earnings while the bank loans funds were not placed on deposits, but for the purchases of production machine. then through its verification, Perum Peruri can fulfill 3 (three) exceptions in the implementation of SE-46/PJ.4/1995. In this dispute of the Tax Court, the Panel of Judges argued that the substance of the loan interest cost was closely related to Perum Peruri's business sector, and the Tax Court Decision that granted all Perum Peruri's appeal had fulfilled the principle of Legal Certainty."

"Di era globalisasi, transaksi lintas batas negara dilakukan oleh perusahaan multinasional dengan melakukan pinjaman luar negeri yang mewajibkan pembayaran bunga pinjaman. Sebagai penghasilan pasif, untuk menerapkan Persetujuan Penghindaran Pajak Berganda (P3B) perlu memperhatikan beneficial owner dari suatu transaksi. Skripsi ini bertujuan untuk mengetahui penerapan beneficial owner secara konsep yang paling tepat antara DJP, PT XYZ, dan Majelis Hakim Pengadilan Pajak, selain itu tujuan lainnya untuk mengetahui penerapan azas kepastian hukum dalam Putusan Banding yang dikeluarkan Pengadilan Pajak. Metode penelitian yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan teknik pengumpulan data melalui studi kepustakaan dan studi lapangan. Dalam kasus sengketa ini, penerapan beneficial owner secara konsep menurut PT XYZ adalah yang paling tepat dilakukan dibandingkan penerapan beneficial owner oleh DJP dan Majelis Hakim. Selain itu, dalam kasus ini ketiga belah pihak tidak memenuhi prinsip lex specialis derogate lex generalis, karena mengesampingkan P3B sebagai dasar dalam menentukan beneficial owner. Berdasarkan analisis menurut azas kepastian hukum, dapat dilihat menjadi tiga bagian: kepastian dari segi hukum pajak material dan formal, kepastian hukum dari segi kepastian hukum dari segi jaminan hukum, dan kepastian hukum dari segi menemukan hukum yang diwujudkan dengan metode interpretasi hukum. Untuk mengatasi perbedaan penentuan beneficial owner seharusnya tidak hanya mengacu pada UU Domestik melainkan perlu memperhatikan International Best Practice. Selain itu, perlu meningkatkan pemahaman mengenai kedudukan tax treaty yang lebih tinggi dibandingkan dengan UU Domestik. Pengetahuan terkait perpajakan internasional khususnya beneficial owner juga perlu ditingkatkan oleh Majelis Hakim untuk memenuhi kepastian hukum, terutama dari segi jaminan hukum dan interpretasi hukum.

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In the era of globalization, cross-border transactions are carried out by multinational enterprises through foreign loans that require to payment of loan interest. As a passive income, to applying tax treaty it is necessary to pay attention to the beneficial owner of a transaction.This thesis aims to find out the most appropriate concept of beneficial owner between DGT, PT XYZ, and Panel of Judges, in addition the other aims to find out the application of the principle of legal certainty in the Appeal Decision issued by the Tax Court. The research method used in this study is descriptive qualitative method with data collection techniques through library research and field research. In the case of this dispute, the application of conceptually beneficial owner according to PT XYZ is the most appropriate compared to the application of the beneficial owner by the DGT and the Panel of Judges. Furthermore, in this case three parties are not to fulfill the principle of lex specialis derogate lex generalis, because they override the tax treaty as a basis in determining the beneficial owner.Based on the analysis according to the principle of legal certainty, it can be seen as three parts: certainty in terms of material and formal tax law, legal certainty in terms of legal guarantees, and legal certainty in terms of finding laws through legal interpretation methods. To overcome the difference in determining the beneficial owner, it should not only refer to the Domestic Law, but also need to pay attention to International Best Practice. Moreover, there is a necessary to increase the knowledge about position of the tax treaty that is higher than the Domestic Law. The knowledge related international tax especially beneficial owner also needs to be improved by the Panel of Judges to fulfill legal certainty, especially in terms of legal guarantees and legal interpretations."

"ABSTRAKKetentuan tentang transfer pricing di Indonesia diatur secara tegas dalam PMK 213/PMK.03/2016. Wajib Pajak yang telah memenuhi threshold sebagaimana diatur dalam Pasal 2 ketentuan tersebut, diwajibkan untuk menerapkan prinsip kewajaran dan kelaziman usaha dengan menyelenggarakan transfer pricing documentation. PT FGD Indonesia adalah Wajib Pajak yang memiliki hubungan istimewa dengan perusahaan induknya yakni FGDK Corporation Korea Selatan. PT FGD Indonesia memiliki peredaran bruto melebihi 50 miliar Rupiah, maka PT FGD Indonesia wajib untuk menyelenggarakan dokumentasi transfer pricing sesuai yang diamanatkan PMK-213. PT FGD Indonesia memiliki sejumlah transaksi afiliasi, salah satu dari transaksi tersebut adalah transaksi pembayaran bunga atas utang pinjaman. Berdasarkan fakta tersebut, PT FGD Indonesia wajib membuat transfer pricing documentation atas pembayaran bunga pinjaman yang dibayarkan untuk membuktikan bahwa transaksi yang dilakukan memenuhi prinsip kewajaran dan kelaziman usaha. Hasil penelitian menunjukkan PT FGD Indonesia dalam penerapan transfer pricing documentation atas transaksi pembayaran bunga pinjaman telah memenuhi prinsip kewajaran dan kelaziman usaha dengan terpenuhinya tiga tahap pengujian yakni pengujian eksistensi, pengujian kewajaran utang dan pengujian tingkat suku bunga pinjaman. Adapun hambatan-hambatan yang dihadapi dalam penerapan PMK-213 dilihat dari 2 dua sudut pandang yaitu dari sisi fiskus terkait dengan adanya perubahan pola pemeriksaan serta dari sisi Wajib Pajak yaitu semakin tingginya cost of compliance. Hambatan-hambatan yang dihadapi dalam penerapan ketentuan dokumentasi transfer pricing PT FGD Indonesia atas pembayaran bunga pinjaman adalah terkait dengan sedikitnya informasi serta pemberian data yang cukup lama oleh Wajib Pajak hambatan teknis serta tidak adanya credit rating yang dimiliki oleh sebagian besar perusahaan di Indonesia hambatan substansi.

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ABSTRAKThe provisions on transfer pricing in Indonesia are strictly regulated in PMK 213 PMK.03 2016. Taxpayers who have fulfilled the threshold as stipulated in Article 2 of such provisions shall be obliged to apply the arm rsquo s length principle by conducting transfer pricing documentation. PT FGD Indonesia is a Taxpayer with special relationship with its parent company, FGDK Corporation of South Korea. PT FGD Indonesia has a gross turnover exceeding 50 billion Rupiah, then PT FGD Indonesia is obliged to hold documentation of transfer pricing as mandated by PMK 213. PT FGD Indonesia has a number of affiliate transactions, one of which is an interest payment transaction on loan debt. Based on these facts, PT FGD Indonesia is required to make transfer pricing documentation on loan interest payments paid to prove that the transaction fulfills the principle of fairness and business practice. The result of the research shows that PT FGD Indonesia in implementing transfer pricing documentation on loan interest payment transaction has fulfilled the arm rsquo s length principle with the fulfillment of three testing phases namely testing of existence, testing the reasonableness of debt and testing loan interest rate. The obstacles faced in the application of PMK 213 seen from 2 two point of view that is from the fiscal side associated with the change of inspection pattern and from the Taxpayer side that is the higher cost of compliance. The obstacles faced in applying the transfer pricing documentation of PT FGD Indonesia to the interest payment of the loan are related to the lack of information and long data giving by the Taxpayer technical barrier and the absence of credit rating owned by most companies in Indonesia substance barrier ."

"Dalam rangka melanjutkan proyek pembangunan PLTU, PT DZ Indonesia mengalami kondisi luar biasa yang mendorong perusahaan mengajukan pinjaman kepada pihak yang memiliki hubungan istimewa. Akan tetapi, sesuai dengan ketentuan yang ada, transaksi yang dipengaruhi oleh hubungan istimewa wajib menerapkan prinsip kewajaran dan kelaziman usaha. Dengan demikian, penelitian bertujuan untuk menganalisis apakah transaksi pinjaman afiliasi yang dilakukan oleh PT DZ Indonesia telah sesuai dengan prinsip kewajaran dan kelaziman usaha. Selain itu, penting juga untuk mengetahui hambatan penerapan dan juga sehubungan dengan transfer pricing documentation. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data berupa studi lapangan melalui wawancara mendalam dan studi kepustakaan. Berdasarkan penelitian yang telah dilakukan, transaksi afiliasi berupa bunga pinjaman yang dilakukan oleh PT DZ Indonesia telah sesuai dengan prinsip kewajaran dan kelaziman usaha. Hal tersebut dibuktikan melalui analisis kebutuhan pinjaman yang dinyatakan bahwa pinjaman afiliasi ini sangat dibutuhkan oleh perusahaan. Selain itu dari analisis kewajaran nilai pinjaman dan realistically option available dapat disimpulkan bahwa pinjaman afiliasi ini masih sesuai dengan ketentuan DER dan opsi pinjaman yang ada. Dalam penerapan prinsip PKKU, suku bunga pinjaman 11% juga dinilai masih dalam batas wajar menurut penerapan metode CUP dengan menggunakan database komersial dan credit risk rating. Selain itu, dapat diketahui bahwa dalam menerapkan prinsip tersebut dan implementasinya ke dalam TP Doc, PT DZ Indonesia diketahui kesulitan dalam mencari data pembanding dengan karakteristik yang sebanding dengan perusahaan. Dalam hal ini, PT DZ Indonesia kesulitan menentukan comparable companies yang mengalami kondisi extraordinary atau luar biasa.

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In the context of continuing the construction project of a Power Plant, PT DZ Indonesia faced extraordinary conditions that prompted the company to seek a loan from a party with a special relationship. However, in accordance with existing regulations, transactions influenced by special relationships must adhere to the ALP. Therefore, the research aims to analyze whether the affiliated loan transactions carried out by PT DZ Indonesia comply with the ALP. Additionally, it is important to understand the obstacles to implementation, particularly regarding transfer pricing documentation. This research adopts a qualitative approach with data collection techniques including field studies through in-depth interviews and literature reviews. Based on the conducted research, the affiliated transaction involving loan interest undertaken by PT DZ Indonesia is found to be in accordance with the arm's length principle. This is substantiated through an analysis of the loan's necessity, indicating that the affiliated loan is crucial for the company. Furthermore, an analysis of the fairness of the loan value and realistically available options concludes that the affiliated loan still complies with the company's DER requirements and the available loan options. In the application of the ALP, the loan interest rate of 11% is deemed reasonable according to the CUP method using commercial databases and credit risk ratings. Additionally, it is evident that in applying this principle and incorporating it into the TP Doc, PT DZ Indonesia faces difficulties in finding comparable data with characteristics similar to the company. In this regard, PT DZ Indonesia struggles to determine comparable companies experiencing extraordinary or exceptional conditions."

"Skripsi ini menganalisis pengaruh transaksi pihak berelasi dan likuiditas terhadap penghindaran pajak yang dilakukan pada perusahaan tambang yang terdaftar di BEI tahun 2008-2011. Transaksi pihak berelasi diukur dengan persentase penjualan dan pembelian kepada pihak berelasi, likuiditas diukur dengan quick ratio, dan penghindaran pajak diukur dengan tarif pajak efektif-kas (cash-ETR). Hasil penelitian menunjukkan bahwa peningkatan penjualan kepada pihak berelasi berpengaruh positif terhadap cash-ETR sehingga tidak mengindikasikan adanya penghindaran pajak. Selain itu, pembelian dari pihak berelasi dan likuiditas tidak signifikan jika digunakan untuk melihat adanya indikasi penghindaran pajak. Hal ini menunjukkan bahwa perusahaan tambang di Indonesia tidak berusaha menghindari pajak serta telah mematuhi peraturan perpajakan dalam hal penjualan kepada pihak berelasi.

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This thesis analyses the influence of related party transaction and liquidity to the tax avoidance did on mining company listed on Indonesian Stock Exchange in 2008-2011. Related party transaction measured by percentage of sales and purchase to related party, liquidiy measured by quick ratio, and tax avoidance measured by cash-effective tax rate.

The results showed that increase in sales to related party has a positive influence toward cash-effective tax rate so that did not indicate tax avoidance. Other than that, purchase from related party and liquidity are not significant if they are used to see tax avoidance indication. It shows that mining companies in Indonesia did not try to avoid tax and have obeyed taxation rules about sales to related party."

"Skripsi ini membahas fakta yang mendasari pertimbangan Hakim dalam memutus sengketa Pajak Pertambahan Nilai (PPN) pada perusahaan pembiayaan terkait perkara diskon asuransi dan penjualan barang yang ditarik kembali. Pendekatan penulisan yang digunakan adalah pendekatan kualitatif deskriptif. Transaksi diskon asuransi terutang PPN pada skema transaksi pembiayaan konsumen sedangkan transaksi penjualan barang yang ditarik kembali dapat terutang PPN pada transaksi sewa guna usaha dengan hak opsi. Sengketa ini disebabkan perbedaan interpretasi hukum sehingga memerlukan manajemen sengketa pajak berupa pembentukan aturan baru atau revisi aturan menggunakan peraturan yang sifatnya mengikat ke luar seperti Peraturan Presiden, Peraturan Menteri Keuangan, dan Peraturan Direktur Jenderal Pajak

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This thesis discusses facts which underpin the Judge?s verdict in Value Added

Tax (VAT) disputes on matters related finance company insurance discounts and sale

repossessed goods. It uses descriptive qualitative approach. VAT is levied on insurance

discount in consumer financing transaction scheme, while VAT on the sale of repossessed

goods can be levied in a finance lease transaction. This tax disputes are caused by different

legal interpretation, thus it needs tax dispute management by forming a new rule or

amendment of the existing rules using the rules which have legal binding force to the

society such as Peraturan Presiden, Peraturan Menteri Keuangan, and Peraturan Direktur

Jenderal Pajak"

"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."

"Praktik transfer pricing di Indonesia berkembang pesat beriringan dengan perkembangan perusahaan multinasional. Berkaitan dengan hal ini, baik DJP maupun Wajib Pajak harus memenuhi peraturan perundang-undangan yang berlaku dalam menerapkan PKKU pada praktik transfer pricing. Namun, tidak jarang ditemukan baik DJP maupun Wajib Pajak belum dapat mengimplementasikan ketentuan-ketentuan tersebut, yang kemudian mengarah kepada terjadinya sengketa pajak. Salah satu isu yang diangkat dalam penelitian ini berfokus pada analisis koreksi biaya bunga pinjaman dan penerapan secondary adjustment dalam konteks keputusan Pengadilan Pajak atas permohonan Banding PT WBI. Tujuan penelitian ini adalah untuk mengevaluasi kesesuaian putusan Pengadilan Pajak terhadap PKKU dalam koreksi yang dilakukan oleh DJP serta penerapan secondary adjustment. Metode yang digunakan adalah pendekatan kualitatif dengan studi lapangan dan studi pustaka, yang menggabungkan analisis dokumen dengan wawancara mendalam terhadap berbagai pihak yang terlibat dalam kasus ini. Hasil penelitian menunjukkan bahwa Majelis Hakim telah mempertimbangkan argumen DJP dan Wajib Pajak dalam memutus sengketa dengan tetap memperhatikan regulasi yang ada. Koreksi yang dilakukan oleh DJP tidak didukung oleh bukti yang memadai, sehingga mengakibatkan pembatalan primary adjustment dan mempengaruhi kelayakan secondary adjustment yang diterapkan. Kesimpulannya, Majelis Hakim telah mengambil keputusan sejalan dengan PKKU, serta secondary adjustment dibatalkan karena pengaruh dari pembatalan primary adjustment. Namun demikian, penerapan secondary adjustment tetap harus diperhatikan karena tidak dapat diterapkan kepada seluruh Wajib Pajak. Kebutuhan akan kejelasan lebih lanjut bahwa penerapan secondary adjustment kepada selain pemegang saham diperlukan untuk mencegah sengketa pajak di masa mendatang.

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The practice of transfer pricing in Indonesia has developed rapidly along with the growth of multinational companies. In this context, both the Directorate General of Taxes (DJP) and taxpayers are required to comply with applicable laws and regulations in implementing the General Provisions of Tax Procedures (PKKU) in transfer pricing practices. However, it is not uncommon to find that both the DJP and taxpayers have not yet implemented these provisions, leading to tax disputes. One issue addressed in this research focuses on the analysis of interest expense corrections and the application of secondary adjustments in the context of the Tax Court's decision on PT WBI's appeal. The objective of this study is to evaluate the consistency of the Tax Court's decision with PKKU in the corrections made by the DJP and the application of secondary adjustments. The method used is a qualitative approach with field studies and literature studies, combining document analysis with in-depth interviews with various parties involved in this case. The research findings indicate that the panel of judges considered the arguments of both the DJP and the taxpayers in resolving the dispute while still considering the existing regulations. The corrections made by the DJP were not supported by sufficient evidence, resulting in the annulment of the primary adjustment and affecting the feasibility of the secondary adjustment applied. In conclusion, the panel of judges made decisions in line with PKKU, and the secondary adjustment was canceled due to the impact of the annulment of the primary adjustment. However, the application of secondary adjustments must still be considered as they cannot be applied to all taxpayers. A further need for clarity that the application of secondary adjustments to parties other than shareholders is necessary to prevent future tax disputes."

"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."