Hasil Pencarian  ::  Simpan CSV :: Kembali

"The consequence of the implementation of the Law Number 22 Year 1999 on the Local Government is to apply the fiscal decentralization in giving an adequate fund for the autonomous local government in order to finance its authority. One of evidences of the implementation of the fiscal decentralization is the birth of the Law Number 34 Year 2000, which is the modification of the Law Number 18 Year 1997, on Local Taxes and Tariffs, furthermore, to support this Law, Government Regulation Number 65 Year 2001 on Local Tax was also launched. In addition to the authority that is written in the Law Number 34, This Government Regulation Number 65 year 2001 authorizes local government to tax.

In applying the Law and Government Regulation on Local Tax and Tariff, central government has an important role to ensure that the implementation of the local's authority in taxing does not have negative effect to the local and national economic growth. Without ignoring the fairness aspect and local community burden, this somehow" overlapping taxing between Central and Local Government should be done through Controlling. The Central control on the Local Regulation on local tax is administrated by the State Minister and Finance Minister. This control is written in the Law Number 3412000, Government Regulation Number 6512000, Government Regulation 20/2001 on Supervising and Controlling the Local Government Arrangement, and the Presidential Decree Number 7412001 on the Local Government Arrangement Management Control.

In the implementation, the local regulation on the local tax is considered troublesome because is contradict the article 2 : 4 Law Number 34/2000 and also it disobey the Law and Regulation that orders the Local Government has to submit its Local Regulation on tax to the Home Affairs Minister and the Finance Minister in the latest of 15 (fifteen) days since it is declared. Some points that could be stressed from this problem are: Firstly, How is the role of the Home Affairs Minister and the Finance Minister in the implementation of tax decentralization that is given to the Local Government as written in article 2 : 4 Law 34/2000? Secondly, how is the control of the both ministers in the implementation of the tax decentralization in the Local Government?

Reviewing these problems, in the general the theory of Central-Local can be discussed 3 approaches as follows: local-government centered approach, service centered approach, and the mix democratic-administrative value approach. In the implementation of the fiscal decentralization, theories that be could used in the Central-Local relationship in financial aspect are partnership model and agency model. Fiscal decentralization is based on 2 perspectives, bottom-up and top-down. To review the role and control of Home Affairs Minister and Finance Minister, there are 4 central roles in the Central-Local relationship which affect the controlling, they are : promote role, preventive role, punitive role, and reformative role. The review on the controlling is also using theory that relates the base of controlling in the local autonomy, the condition that needed to avoid the control transforms to limiting Local Government autonomy, and the major bases of the controlling mechanism.

This research is using a qualitative approach explaining the social trend or social reality, stressing in the role and control of Home Affairs Minister and Finance Minister on Local Tax Regulation. The discussion is described descriptively that focused in 2 major fields. The first is the illustration of the role of the Home Affairs Minister and Finance Minister in the implementation of tax decentralization which is conducted by the local governments, and the second is the illustration of the implementation of control conducted by both Ministers.

Based on the research that has been done, there are some conclusions that can be taken. (1) The fiscal decentralization in Indonesia is using the partnership model and the bottom up which is based on local-government centered approach. (2) Troubled Local tax regulation is the negative product of the local-government centered approach. (3) Both Home Affairs and Finance Ministers are tend to imply promotive and preventive role, however, they are ignoring the proportional balance in implying punitive and reformative tole. (4) The effect of the both Ministers' role is the less effective control from both Ministers that caused conflict between both institutions in. (5) The coordination between both Ministers have not settled yet.

Refer to those conclusion, advices that can be given in this thesis are as follow: (1) The Partnership Model and the bottom-up should also balance the democratization, efficiency, and administratively economical local government. (2) the local-government centered approach has to be changed with approach that combine the democratic and administrative value. (3) Home Affairs Minister and Finance Minister should imply the balance and proportional promotive, preventive, punitive, and reformative role. (4) There is a need of a clear line separating between the Home Affairs Minister and Finance Minister's authority. (5) The need of clear control coordination should be followed by the modification of the Law 34/2000, Government Regulation 65/2001, and Government Regulation 20/2001."

"ABSTRAKTesis ini membahas mengenai komparasi kebijakan Advance Pricing Agreement (APA) di Indonesia China, Singapura dan Australia. Hal-hal apa saja yang menjadi hambatan dalam pelaksanaannya di Indonesia dan apa saja yang telah dilakukan Ditjen Pajak untuk mengatasi hambatan tersebut. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian menyimpulkan bahwa mengingat APA merupakan hal baru dalam sistem perpajakan Indonesia masih banyak terdapat hambatan dalam pelaksanaannya. Utamanya adalah belum jelasnya pihak yang ditunjuk sebagai pelaksana APA dan aturan yang menjadi petunjuk pelaksanaan di lapangan. Hasil penelitian ini menyarankan agar Ditjen Pajak sebagai otoritas perpajakan di Indonesia segera melakukan perbaikan-perbaikan dalam rangka persiapan agar dalam pelaksanaan APA dapat berjalan dengan baik dan menjadi sebuah alat bantu dalam rangka menangani permasalahan transfer pricing.

---

ABSTRACTThis thesis discusses the implementation of Advance Pricing Agreement (APA) in the Indonesian, China, Singapore and Australia. What are the things that become obstacles in its implementation in Indonesia and what has been done Taxation Office to overcome these obstacles. This study is a descriptive qualitative research design. The study concluded that the APA is considering new Indonesian tax system there are still many obstacles to its implementation. The main parties is unclear appointed as the executor of APA and rules into guidelines in the field. The results of this study suggest that the Taxation Office as tax authorities in Indonesia immediately to make improvements in preparation for the implementation what can run well and be an invaluable tool in order to deal with transfer pricing issue"

"Transfer pricing audit sering mengakibatkan perselisihan (dispute) antara perusahaan multinasional dengan pemerintah setempat atau otoritas pajak asing lainnya. Pemeriksaan, proses administrasi dan proses peradilan yang menyertai pendekatan tradisional dalam menyelesaikan masalah transfer pricing ini bia-sanya memakan waktu, tenaga dan biaya untuk kedua belah pihak. Masalah yang terkatung-katung secara berlarut-larut ini menimbulkan ketidakpastian bagi perusahaan multinasional. Penerapan APA merupakan solusi yang lebih baik untuk menghindari proses pengadilan (litigation) atau arbitase. Program APA memberikan kesempatan kepada Otoritas Pajak dan perusahaan multinasional untuk saling bertemu dalam satu meja untuk menyelesaikan masalah transfer pricing lebih awal dan dalam satu proses yang lebih cepat. Kondisi ini akan lebih menghindarkan kedua belah pihak dari perselisihan yang berlarut-larut dan lebih memberikan kepastian kepada perusahaan multnasional mengenai nasibnya dimasa yang akan datang berkaitan dengan masalah transfer pricing. Penerapan APA di negara-negara terutama di kawasan Amerika dan Eropa dan sedikit negara pasifik dipertimbangkan sebagai alternatif penyelesaian masalah transfre pricing lebih awal. Di Indonesia, penerapan APA sebagai pendekatan baru untuk mencegah transfer pricing juga merupakan hal yang tidak dapat dihindarkan lagi dan merupakan konsekuensi Indonesia sebagai bagian dari masyarakat perpajakan internasional. Mengingat APA merupakan hal yang masih baru, Direktorat Jenderal Pajak berusaha untuk mengadopsi aturan-aturan APA yang telah diberlakukan oleh negara lain dan yang diterapkan oleh OECD untuk kemudian diaplikasikan di Indonesia setelah dilakukan penyesuaian seperlunya. Penelitian ini ditujukan untuk membahas perbandingan antara draft peraturan APA Indonesia dengan peraturan APA Amerika Serikat. Hasil perbandingan tersebut akan dijadikan sebagai dasar usulan dalam pembuatan APA di Indonesia."

"Transfer pricing merupakan praktik yang lazim digunakan oleh multinational enterprises dalam kegiatan usahanya. Transfer pricing yang dilakukan oleh multinational enterprises memungkinkan terjadinya pengenaan pajak berganda. Untuk mendapatkan kepastian dalam metode transfer pricing yang dilakukannya maka advance pricing agreement dapat digunakan. Penelitian ini bertujuan memberikan gambaran mengenai penerapan advance pricing agreement di Indonesia dan faktor-faktor yang dihadapi oleh Direktorat Jenderal Pajak dalam penerapan tersebut. Metode penelitian yang digunakan adalah kualitatif dengan analisis data kualitatif. Data kualitatif didapatkan melalui studi literatur dan wawancara mendalam. Hasil penelitian ini adalah penerapan advance pricing agreement di Indonesia masih memiliki banyak kekurangan bila dibandingkan dengan Singapura, faktor-faktor penghambat penerapan advance pricing agreement di Indonesia dan saran agar Direktorat Jenderal Pajak sebagai otoritas pajak di Indonesia memperbaiki peraturan pelaksana advance pricing agreement dan mengatasi faktor-faktor penghambat penerapan advance pricing agreement di Indonesia.

---

Transfer pricing is a common practices used by multinational enterprises in their business activities. Transfer pricing used by multinational enterprises leads to possibility of double taxation. To get a certainty on their transfer pricing method, multinational enterprises can use advance pricing agreement.

This study aims to provide an overview of advance pricing agreement application in Indonesia and obstacles faced by Directorate General of Tax in its application. The method use was a qualitative study with qualitative data analysis. Qualitative data was obtained through study of literature and in-depth interviews.

The result of this study is advance pricing agreement application in Indonesia still have many inadequacy compared with Singapore, obstacle on advance pricing agreement application in Indonesia and suggestion so Directorate General of Tax as Indonesian tax authority can make improvement on advance pricing agreement regulation and how to overcome obstacles on advance pricing agreement implementation in Indonesia."

"Advance Pricing Agreement (APA) merupakan salah satu alternatif penyelesaiansengketa Transfer Pricing dengan bentuk perjanjian yang mengatur ketentuan hargawajar sesuai dengan Arm's Length Principles untuk transaksi pada tahun yangdisepakati. Adapun alternatif lain yang dapat ditempuh oleh Wajib Pajak dalampenyelesaian sengketa Transfer Pricing yaitu dengan Mutual Agreement Procedure(MAP) atau penyelesaian sengketa sesuai Undang-Undang KUP Pajak sepertiupaya keberatan dan banding (dispute settlement). Penelitian ini bertujuan untukmenganalisis penggunaan APA sebagai salah satu alternatif penyelesaian sengketaTransfer Pricing berdasarkan analisis biaya dan manfaat dengan menggunakanstudi kasus pada PT X. PT X merupakan anak perusahaan dari induk perusahaannyayang berada di Jepang. PT X dalam prakteknya menjalankan fungsi pabrikasi atausebagai contract manufacturer. Berdasarkan skema bisnis yang dijalankan ini,maka permasalahan Transfer Pricing menjadi suatu permasalahan yang selaludihadapi PT X pada setiap pemerikaan pajak. Analisis biaya dan manfaat dilakukandengan membandingkan komponen biaya dan manfaat dalam bentuk berwujud(tangible) maupun tidak berwujud (intangible) dari setiap alternatif. Rekomendasipenelitian ini adalah menjelaskan mengapa APA merupakan alternatif yang terbaikbagi PT X diantara alternatif lainnya dalam menghadapi sengketa Transfer Pricing

---

Advance Pricing Agreement (APA) is an alternative for Transfer Pricing disputes

through an agreement that regulates fair price provisions in accordance with the

Arm's Length Principles for transactions in the agreed year. Other alternatives can

be reached by taxpayers in the settlement of Transfer Pricing disputes, such as the

Mutual Agreement Procedure (MAP) or dispute settlement in accordance with the

KUP Tax Law such as objection and appeal. This study aims to analyze the use of

APA as an alternative to transfer pricing dispute based on cost and benefit analysis

using a case study at PT X. PT X is a subsidiary of its parent company in Japan. In

practice, PT X performs the function a contract manufacturer. Based on this

business scheme, the Transfer Pricing problem is a problem that is always found in

every tax examination. The cost and benefit analysis is conducted by comparing the

components of costs and benefits in tangible and intangible forms of each

alternative. The recommendation of this research is to explain why APA is the best

alternative for PT X among other alternatives in dealing with Transfer Pricing

disputes"