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"Globalisasi ekonomi, bisnis, dan Investasi mempersubur tumbuh dan berkembangnya perusahaan multinasional. Kemajuan pesat secara serentak yang berlangsung di bidang teknologi informasi, komunikasi, dan transportasi mengakibatkan arus perdagangan barang, modal, dan tenaga kerja di dunia melampaui batas-batas negara dan mendorong meningkatnya transaksi lintas batas (cross border transaction) antar negara. Peningkatan volume transaksi internasional oleh perusahaan multinasional menyebabkan transfer pricing untuk tujuan perpajakan teiab dan akan menjadi salah satu isu perpajakan yang sangat penting. Dalam era perekonomian yang teiah mendunia. transfer pricing telah menjadi isu penting baik bagi Wajib Pajak maupun otoritas pajak.Ilmu pengetahuan telah menjadi faktor kunci dalam memacu pertumbuhan ekonomi di suatu negara. Wujud dari keberadaan ilmu pengetahuan tersebut dalam faktor-faktor produksi adalah teknologi. Teknologi dalam konteks transfer pricing berupa pemikiran, penelitian. dan pengembangan yang berkembang dalam sebuah operasi, proses, atau produk. Output dari pemikiran, penelitian, dan pengembangan inilah yang kemudian didefinisikan sebagai "intangible property" of a company. Teknologi sebagai media transfer pricing memberikan kesempatan pada perusahaan multinasional untuk me-manage arus kas dan tarif pajak efektif.Mengingat globatisasi, aktifitas perusahaan multinasional dan Indonesia yang menganut sistem ekonomi terbuka mengakibatkan transaksi tidak hanya ditinjau sebagai hubungan antar subjek ekonomi tetapi juga interaksi antar Negara yang berkepentingan. Dalam praktik di Indonesia sehari-hari, walau diyakini penerapan transfer pricing banyak dilakukan, dipastikan kepatuhan pada ketentuan yang berlaku belum memadai. Dalam kaitannya dengan transfer pricing, belum ada aturan yang bersifat khusus dalam mempertimbangkan adanya transfer intangible asset.Karya akhir inl bertujuan untuk menganalisis apakah pernturan perpajakan Indonesia mampu mengidentifikasikan dan menentukan kepemilikan atas intangible property, dampak transfer pricing of intangible property terhadap Indonesia sebagai negara berkembang dan apa kemungkinan dampak yang ditimbulkan praktik tersebut terhadap penerimaan pajak negara serta bagaimana pelaksanaan transfer pricing rule di Indonesia dafam transaksi yang melibatkantechnology intangible asset.Transfer pricing of technology merupakan masalah yang kompleks dan membutuhkan pertimbangan yang seksama. Di negara-negara maju misalnya Amerika Serikat maupun Kanada ataupun di beberapa negara berkembang seperti China dan Argentina, masalah ini sudah mendapatkan perhatian khusus dengan diterbitkannya beberapa kebijakan perpajakan terkait dengan masalah tersebut Sedangkan di Indonesia, regulasi yang mengatur tentang transfer pricing. intangible property maupun mengenai technology intangible asset masih sangat kurang. Hal ini bukan saja melepaskan potensi pajak yang scharusnya bisa dioptimalkan tetapi juga tidak memberikan kepastian hukum kepada Wajib Pajak karena memberikan peluang penafsiran yang sangat Juas kepada otoritas pajak berkaitan dengan regulasi tersebut.Pemerintah Indonesia dalam hat ini Direktorat Jenderal Pajak seharusnya mengambil langkah kungkret dengan melakukan penguatan atas ketentuan-ketentuan yang berlaku saat ini termasuk diantaranya dengan menegaskan dan menjabarkan secara lebih rinci beberapa konsep dasar dalam transfer pricing termasuk mengenai transfer pricing of technology intangible asset sehingga dapat meningkatkan pemahaman mengenai transfor pricing dan bisa memberikan kepastian hukum bagi Wajib Pajak serta menjaga kepentingan Indonesia sendiri dari kemungkinan penghindaran atau penggelapan pajak melalui skema transfer pricing baik yang bersifat cross-border maupum domestik.

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Economic globalization, business and lnvestment prospered the growth and development of multinational businesses. Quick simultaneous development happening at the information technology field. communication and transportation resulted in a flow of trade, capital and labor in the world, passing through countries border and pushing the increase of cross border transactions. The increase of international transactions volume by multinational companies causing transfer pricing for tax purposes. has been and will be one of a very important tax issue. In a global economy era, transfer pricing became an important issue for the taxpayer as well as for the tax authorities.

Science has become a key factor in accelerating the economy growth in a country, The substance of said science presence in production factors is techology. Technology in the context of transfer pricing is the thought, research and development in an operation, process or produce The output of thoughts, research and development is later on defined as "intangible property of a company", Technology through the medium of transfer pricing provides considerable opportunities for a multinational company to manage its cash flow and global effective tax rates.

Regarding globalization, activities of multinational companies and Indonesian, which very much practices the open economy system, causes the transaction not only to be seen as a relation between economical subjects but also as an interaction between the countries concerned. In daily practice in Indonesia, although assured that transfer pricing is often done, it is certain that obeying the valid provisions are not yet adequate. 1n its connection to transfer pricing, there are not yet special rules for taking into consideration the transfer intangible asset

This thesis is aimed at analyzing whether the Indonesian tax system will be able to identify and determine the ownership of intangible property, the lmpact of transfer pricing of intangible property towards Indonesia as a developing country and what are the possibilities of the impact resulting from said practice to the country's revenues and how will be the execution of transfer pricing rule in Indonesia in transactions involving technology intangible asset.

Transfer pricing of technology became a complicated problem, needing meticulous consideration. In developed countries, for example, the United States of America or Canada or sorae developing countries like China and Argentina, this problem has already got special attention through the establishing of a few tax policies connected to the problem.

While in Indonesia the regulations regulating transfer pricing intangible property as well as technology tangible asset is still insufficient. This fuct not only decreases the tax potentials which should be optimal. but also doesn't give judicial certainty to the taxpayer, because it gives an opportunity for a very broad interpretation to the tax authorities concerned with this regulations.

The Indonesian Government, in this case the Directorate General of Taxes should take concrete steps by strengthening the provisions valid at present, including clarifying and describing in more detail a few basic concepts in transfer pricing including the transfer pricing of technology intangible asset, so that a understanding of transfer pricing can be increased and the taxpayer obtains a judicial certainty while taking care of the well-being of Indonesia from the possibility of evasion and embezzlement of taxes through good transfer pricing schemes either cross border or domestic."

"This research investigates whether Chinese cross-border investments have positive impact onshareholders wealth and whether the amount of bidders? free cash flow influences the shareholderreturns resulted from the acquisitions. The sample is based on 77 top Chinese cross-border investmentsduring the years 2005-2009 with each deal value of minimum US$100 million. The assessmentsof acquisition abnormal returns are based on the event study methodology (Brown & Warner, 1985).Cross-sectional regression analysis is used to determine the bidding firms factors which significantlyaffect the returns. Factors are examined using OLS with White?s heteroscedasticity-corrected standarderrors, since the assumption of homoscedasticity is likely to be violated. The study proves Chinesecross- border acquisitions result in positive abnormal returns which is consistent with synergyhypothesis. The amount of bidders? free cash flow is also found to be marginally but positively associatedwith shareholders return which is consistent with Myers and Majluf?s pecking order hypothesisbut unsupportive of Jensen?s free cash flow hypothesis."

"Teknologi yang semakin melesat maju mengakibatkan kegiatan jual-beli barang menjadi lebih mudah untuk dilakukan. Bukan hanya barang yang memilki bentuk fisik, tetapi juga barang-barang dalam bentuk digital. Demikian juga dengan kegiatan hiburan dimana kegiatan berlangganan streaming online menjadi alternatif pilihan hiburan di masa pandemi. Penelitian ini membahas mengenai administrasi pajak pada penerapan kebijakan Pajak Pertambahan Nilai (PPN) dalam transaksi PMSE atas pemanfaatan produk digital melalui kegiatan berlangganan streaming online dari luar daerah pabean pada transaksi business-to-consumer. Penelitian ini juga membahas mengenai strategi pengawasan pemungutan PPN dalam transaksi PMSE atas pemanfaatan produk digital melalui kegiatan berlangganan streaming online ini. Metode penelitian dilakukan dengan pendekatan kualitatif melalui studi komparasi. Perbandingan dengan UU GST Australia, UU IGST di India dan UU JCT di Jepang digunakan sebagai komparasi administrasi perpajakan dengan peraturan PMSE yang berlaku saat ini di Indonesia yang peraturan teknisnya diatur dalam PMK No. 48/PMK.03/2020. Hasil penelitian ini menunjukan bahwa terdapat perbedaan-perbedaan yang cukup jelas pada aspek administrasinya, yang meliputi ketentuan dalam pendaftaran sebagai Pengusaha Kena Pajak (PKP), definisi mengenai objek pajak digital, pihak pemungut PPN atau VAT Collector serta tata cara pemungutan dan pelaporan PPN/GST yang terutang dalam kegiatan berlangganan online streaming. Sementara itu, belum ada pengawasan terkait pemajakan dalam pengimplentasian peraturan PMSE di Indonesia. DJP masih mengandalkan kesukarelaan pemungut PPN PMSE kegiatan online streaming untuk melaporkan PPN yang dipungut (voluntary tax compliance). DJP belum memiliki perbandingan transaksi kegiatan berlanggan online streaming yang sebenarnya.. Dari situasi serta kondisi ini, DJP perlu segera melakukan improvement khususnya pada system e-government dalam rangka intensifikasi dan ekstensifikasi pajak.

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The evolusion of technology nowadays makes buying and selling activities of goods easier to do. Not only goods that have physical form, but also all goods in digital form. Likewise with entertainment activities especially during this pandemic situation, all done through internet. This study discusses tax administration on the policy of collecting Value Added Tax (VAT) in PMSE transactions on the use of digital products through online streaming subscription activities from outside the customs area in business-to-consumer transactions. This study also discusses the strategy of controlling VAT reporting in PMSE transactions on the use of digital products through this online streaming subscription activity. The research method was carried out with a qualitative approach through comparative study. Comparison with the Australian GST Law, the IGST Law in India and the JCT Law in Japan are used as a comparison of the design of tax administration policies with the PMSE regulations currently in effect in Indonesia whose technical regulations are regulated in PMK No. 48/PMK.03/2020. The results of this study indicate that there are quite clear differences in the administrative aspects. These differences include provisions for registration as a Taxable Entrepreneur (PKP), definitions of digital tax objects, VAT collectors or VAT Collectors and procedures for collecting and reporting VAT/GST payable in online streaming subscription activities. Meanwhile, there is no law enforcement in control related to taxation in the implementation of PMSE regulations in Indonesia. DJP still relies on the voluntary tax compliance of PMSE VAT collectors in online streaming activities to report the VAT collected. DJP does not have a comparison of actual streaming online subscription activity transactions. Thus, it is necessary to create a VAT reporting monitoring system on the PMSE Portal provided by e-government system. From this situation and condition, DGT needs to immediately make improvements, especially in the e-government system in the context of tax intensification and extensification."