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"Transfer pricing sering digunakan perusahaan multinasional untuk kepentingan strategi bisnisnya secara global dengan cara memanipulasinya. Manipulasi transfer pricing ini berpotensi mengurangi basis pajak suatu negara yang berasal dari grup perusahaan multinasional yang beroperasi di negara tersebut.Manipulasi transfer pricing memiliki banyak implikasi, terutama yang terkait dengan ketidak sepahaman antara otoritas pajak dan wajib pajak. Salah satunya dan yang paling sering terjadi adalah perbedaan pendapat pada saat dilakukan audit tentang apakah penentuan harga transfer telah memenuhi prinsip harga pasar wajar. Dan jika masalah tersebut muncul, maka "alat" yang paling tepat untuk menyelesaikannya adalah dokumentasi transfer pricing.Regulasi tentang dokumentasi transfer pricing yang baik adalah suatu kebutuhan, karena diperlukan oleh kedua belah pihak. Di satu sisi, otoritas pajak harus memiliki batasan tentang dokumen yang secara wajar harus tersedia jika melakukan audit, karena tidak bisa secara sepihak meminta semua dokumen yang "diinginkannya" tanpa memperhatikan biaya kepatuhan yang harus ditanggung wajib pajak. Di sisi lain Wajib Pajak memiliki banyak manfaat yang bisa diperoleh, karena dokumentasi transfer pricing adalah dasar bagi penentuan harga transfer yang benar, sebagai bahan untuk pengisian Lampiran 3A SPT Tahunan PPh Badan, sebagai media untuk menjelaskan hubungan istimewa antar pihak yang bertransaksi, sebagai pendukung untuk menghadapi pemeriksaan pajak, atau sebagai referensi jika mengajukan keberatan/banding/kasasi, dan yang tidak kalah pentingnya adalah sebagai alat bukti jika berperkara di pengadilan.Berangkat dari kajian terhadap OECD Guidelines, PATA Documentation Package dan EU TPD, serta analisis perbandingan terhadap enam (6) negara dan dilengkapi informasi dari nara sumber, diperoleh beberapa poin yang dapat dijadikan pedoman dalam menyusun regulasi dokumentasi transfer pricing di Indonesia, yaitu : perlunya mengadopsi OECD Guidelines sebagai rujukan agar regulasi memiliki konteks global, memberi penegasan tentang saat dokumentasi transfer pricing harus tersedia, memberi kejelasan tentang siapa yang harus menanggung beban pembuktian apakah harga transfer yang ditentukan wajib pajak telah memenuhi prinsip harga pasar wajar, memastikan bahwa isi/ketentuan dari regulasi dokumentasi transfer pricing memberi keseimbangan antara kebutuhan otoritas pajak dan beban yang harus ditanggung wajib pajak, memberi kejelasan apakah wajib pajak yang tidak membuat dokumentasi transfer pricing perlu diberi sanksi.

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Transfer pricing is often used by multinational company for the interests of its global business strategies by manipulating it. This manipulation is potential to reduce a country tax basis that come from a group of multinationals company operating in that country.Transfer pricing manipulation has many implications, especially related to disagreement between tax authority and tax payers. One of them and the most often occurred is a dispute between the two parties during the audit process, whether the transfer pricing decision has met the arm's length principle or not. And if that problem arises, then one of the appropriate tools is to resolve it by the transfer pricing documentation.A regulation of transfer pricing documentation is a must because it is needed by both parties. On the one side, tax authority must have a guideline on the documents that must be reasonably available when performing audit because tax authority can not unilaterally asking all the documents without considering the tax payer's compliance cost. On the other side, tax payer has many benefits that can be obtained because the transfer pricing documentation is the basis for the legal transfer pricing decision ; as a substantial data to fill Appendix 3A of the Annual Tax Return of Corporate Income Tax ; as a media to explain the transaction between related parties ; as a supporting document to face the tax audit ; or as a reference when applying for an objection / appeal / cassation, and last but not least, is for evidence when the two parties have a case in the court.Stepping from the analysis on OECD Guidelines, PATA Documentation Package and EU TPD, and comparative study on six (6) countries and provided with information from the key informant, several points that can be made as references in compiling the regulations on transfer pricing documentation in Indonesia are obtained, they are : the need on adopting OECD Guidelines as a reference for the regulations to have global context, giving confirmation on when the transfer pricing documentation must be available (contemporaneous documentation), giving clarity on who is responsible to bare the burden of proof concerning whether the transfer price has met the arm's length principle, assuring that the content of the regulations is giving a balance between the need of tax authority and the liability that must be borne by tax payer, and giving clarity about the penalty for not making the transfer pricing documentation."

"The taxation of bequests has long been and still is subject to intensive discussions in many industrialized countries. Triggered by these discussions, Verena Kley analyzes the taxation of bequests from economic perspectives, focusing on wealth transfers of very rich individuals. Given empirical findings, bequests of these individuals generate almost the entire revenues from wealth transfer taxation. Due to this, their specific preferences prove to be decisive for the optimal taxation of bequests. The author analyzes normative as well as positive implications for optimal wealth transfer taxation, accounting for a 'capitalist spirit', traditionally associated with the upper tail of the wealth distribution. "

"Pengaturan mengenai penggunaan akta pembagian waris telah diatur sejak tahun 1997 dengan berlakunya Pasal 42 ayat (4) PP 24/1997. Namun, nyatanya hingga saat ini belum semua kantor pertanahan menerima penggunaan akta tersebut. Di Kantor Pertanahan Kota Administrasi Jakarta Utara, penggunaan akta pembagian waris baru dapat digunakan sejak tahun 2022, sedangkan di Kabupaten Bogor I, akta pembagian waris belum dapat digunakan. Adanya ketidakseragaman prosedur yang harus ditempuh oleh para ahli waris tidak mencerminkan asas sederhana yang dianut dalam pendaftaran tanah. Penelitian ini akan mengidentifikasi dan menganalisis permasalahan yang menyebabkan ketidakseragaman penerapan Pasal 42 ayat (4) PP 24/1997 di Kantor Pertanahan Kota Administrasi Jakarta Utara dan Kabupaten Bogor I, serta memberikan solusi terhadap permasalahan yang ditemui. Dalam penelitian yang menggunakan metode non-doktrinal ini, penulis terlebih dahulu mempelajari peraturan dan teori yang berkaitan dengan penggunaan akta pembagian waris sebagai dasar peralihan hak atas tanah karena pewarisan. Selanjutnya, penulis melakukan wawancara kepada Notaris/PPAT dan Kantor Pertanahan Kota Administrasi Jakarta Utara dan Kabupaten Bogor I untuk mengetahui kenyataan di lapangan. Dari penelitian ini, dapat disimpulkan bahwa terdapat dua perbedaan dalam penerapan Pasal 42 ayat (4) PP 24/1997 tentang akta pembagian waris di Kota Administrasi Jakarta Utara dan Kabupaten Bogor I, yaitu mengenai penerimaan akta pembagian waris sebagai dasar peralihan hak dan pajak yang dipungut. Hambatan utama yang menyebabkan tidak seragamnya penerapan Pasal 42 ayat (4) PP 24/1997 adalah karena perbedaan pandangan dari para pihak terkait, khususnya kantor pertanahan. Oleh sebab itu, untuk dapat mewujudkan keseragaman dalam penggunaan akta pembagian waris, diperlukan adanya peran aktif dari Badan Pertanahan Nasional, kantor pertanahan serta dari notaris.

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Provisions regarding the use of inheritance distribution deed have been regulated since 1997 with the enactment of Article 42 paragraph (4) of PP 24/1997. However, until now not all land offices accept the use of inheritance distribution deed. In the Land Office of North Jakarta Administrative City, the use of inheritance distribution deed can only be implemented from 2022, while in Land Office of Bogor Regency Area I, the use of inheritance distribution deeds cannot be used yet. The nonuniformity of these procedures that must be followed by the heirs does not reflect the simple principles adopted in land registration. This research will identify and analyze the problems that have caused the use of the inheritance distribution deed as the basis for the transfer of land rights yet to be carried out and provide solutions to the problems encountered. In this non-doctrinal method research, the author first studies the regulations and theories related to the use of inheritance distribution deed as the basis for transferring land rights due to inheritance. Furthermore, the authors conducted interviews with the Notary/PPAT and the representative from the Land Office of the North Jakarta Administrative City and Bogor Regency Area I to find out the reality on the ground. From this research, it is concluded that there are two differences in the implementation of the transfer of land rights due to inheritance in the Administrative City of North Jakarta and Bogor Regency Area I, namely regarding the acceptance of the inheritance distribution deed as the basis for the transfer of rights and the difference in taxes collected. The main obstacle regarding different implementations of Article 42 paragraph (4) of PP 24/1997 is caused by different perspectives from the relevant parties, especially the Land Officers. Therefore, in order to pursue uniformity of the use of the inheritance distribution deed, it is necessary to have a more proactive role from the National Land Agency, the Land Office, as well as from the notary."