Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
Tesis ini membahas tentang kebijakan perubahan tingkatan tarif progresif pajak kendaraan bermotor di DKI Jakarta. Penelitian ini merupakan penelitian kualitatif. Hasil analisis dalam penelitian ini menyatakan bahwa implementasi kebijakan perubahan tingkatan tarif progresif pajak kendaraan bermotor belum mencerminkan tujuan untuk menekan angka kepemilikan kendaraan bermotor dan mengurangi kemacetan.Hal ini terjadi karena implementasi masih terkendala dari sisi Regulasi dan Non Regulasi. Hasil penelitian menyarankan untuk menyederhanakan tingkatan tarif dan memperbaiki administrasi pajakterutama sistem dan basis data wajib pajak sehingga implementasi dapat berjalan baik dan tujuan untuk menekan eksternalitas negatif akibat dari jumlah kendaraan bermotor yang tidak terkendali dapat tercapai. ......This thesis discusses implementation of the change progresive rate levels policy of tax on vehicle in DKI Jakarta. This study is a qualitative research. The results of the analysis in this study stated that the implementation of policy changes in levels of progressive tax rates do not reflect the purpose to reduce the number of motor vehichles and reduce congestion. This occurs because the implementation still constrained in terms of regulation and non-regulation. The researcher suggests to simplify tariff rates and improve tax administration especially systems and taxpayer data base, so that the implementation can run well and the objective of suppressing negative externalities resulting from the number of vehicles that are not controlled can be achieved.

Abstrak :
Tesis ini berisi analisis tentang pengelolaan parkir on street di Kawasan Mayestik, Jakarta Selatan yang terdiri dari parkir on street lingkungan dan on street non lingkungan. Tujuannya untuk menganalisis pengelolaan parkir on street di Kawasan Mayestik, Jakarta Selatan. Penelitian ini menggunakan teori parking management yang dikembangkan oleh Kodransky dan Hermann yang meliputi empat strategi antara lain: mekanisme tarif, pengaturan, desain fisik, serta kualitas layanan kontrak. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan post positivis, dengan metode penelitian deskriptif kualitatif, yang dilakukan dengan wawancara mendalam, dan studi kepustakaan. Hasil penelitian menunjukkan bahwa pengelolaan parkir on street lingkungan Mayestik berjalan cukup baik walaupun masih dalam proses perbaikan infrastruktur dan fasilitas serta pengawasan dalam hal pungutan ganda. Permasalahan infrastruktur dan fasilitas dapat dilihat dari kondisi jalan di kawasan parkir on street yang masih kurang layak, yakni berlubang dan becek ketika hujan, serta penataan perparkiran yang masih belum rapi. Kemudian banyaknya Pedagang kaki lima yang berimbas pada semakin berkurangnya lahan parkir on street sehingga mengurangi potensi retribusi yang diterima oleh UP Perparkiran. Selanjutnya pada pemungutan retribusi masih dikeluhkan adanya pungutan ganda yang dilakukan oleh petugas parkir di lingkungan Mayestik sehingga pengguna jasa parkir merasa telah membayar biaya parkir dua kali. Pengelolaan yang cukup baik bisa dilihat dari peningkatan pendapatan retribusi yang diterima oleh Unit Pengelola Perparkiran sejak Kawasan Mayestik menggunakan sistem parkir terpadu dengan Perjanjian Kerja Sama dengan PT. Metroland. Sementara itu, pengelolaan parkir on street non lingkungan belum berjalan baik karena belum sesuai dengan ketentuan yang berlaku. Seperti masih minimnya pengawasan dari aparat terkait tentang ketentuan tarif yang harus dibayar oleh pengguna jasa parkir. ......The thesis consists of an analysis of On Street Parking Management in Mayestik Area, South Jakarta. The purpose of this thesis is to analyze on street parking management in Mayestik Area, South Jakarta. This research applied the parking management theory that was developed by Kodransky and Hermann. This theory has four strategies, as follows: tariff mechanism, regulation, physical design, and the quality of service contract. Method and techniques that used in this research is Post Positivist approach with qualitative descriptive method, and implemented indepth interview, and literature study. On street parking divided into two parts, which are environmental on street parking and non-environmental on street parking. The result showed that the management of the environmental on-street parking went quite well, although some improvements still needed particularly in the term of infrastructure, facilities and supervision to reduce the double-tax policy. Infrastructure and facilities problems can be seen from the condition of roads in the area of on-street parking, which is perforated and muddy while it rains and less arrangement of the parking area. The amount of peddler also decreases the area that supposed to be on street parking area. This condition brings the new problem, which is the reduction of potential retribution, that soon will be gathered by a parking institution. The characteristic of well-managed parking management in Mayestik area can be seen through the rise of retribution income, since there is a contract agreement between the local parking institution and PT Metroland. While in the other hand, the non-environmental on street not run well because it is not fit to the regulation applied. The cause can be lack of supervision from the government about the fare regulation.

Abstrak :
[Penelitian ini bertujuan untuk melakukan analisis praktik penghindaran pajak yang dilakukan oleh perusahaan multinasional dengan memanfaatkan negara tax haven. Selain itu, penelitian ini juga bertujuan untuk menganalisis kebijakan dan implementasi kebijakan itu sendiri dalam rangka menanggulangi penghindaran pajak tersebut dan bagaimana upaya-upaya yang telah dilakukan oleh Direktorat Jenderal Pajak. Penelitian ini menggunakan pendekatan kualitatif untuk memperoleh pemahaman mengenai permasalahan yang diangkat. Hasil penelitian ini menunjukan bahwa kebijakan Anti Tax Avoidance di Indonesia belum sepenuhnya dapat menanggulangi penghindaran pajak dengan pemanfaatan negara tax haven. Beberapa alternatif kebijakan yang direkomendasikan antara lain: revisi kebijakan Anti Tax Avoidance, pengertian tax avoidance, pencetusan General Anti Avoidance Rules;The purpose of this research is to the practice of tax avoidance by multinational companies to take advantage of tax haven countries. In addition, this study also aims to analyze the policy and implementation of the policy itself in order to tackle tax avoidance and the efforts which have been made by the Directorate General of Taxation. This study used a qualitative approach to gain an understanding of the issues raised. These results indicate that the policy of the Anti Tax Avoidance in Indonesia have not been fully able to cope with the utilization of tax avoidance with tax haven countries. Several policy alternatives are recommended, among others: Anti Tax Avoidance policy revision, the notion of tax avoidance, and establishment of General Anti Avoidance Rules, The purpose of this research is to the practice of tax avoidance by multinational companies to take advantage of tax haven countries. In addition, this study also aims to analyze the policy and implementation of the policy itself in order to tackle tax avoidance and the efforts which have been made by the Directorate General of Taxation. This study used a qualitative approach to gain an understanding of the issues raised. These results indicate that the policy of the Anti Tax Avoidance in Indonesia have not been fully able to cope with the utilization of tax avoidance with tax haven countries. Several policy alternatives are recommended, among others: Anti Tax Avoidance policy revision, the notion of tax avoidance, and establishment of General Anti Avoidance Rules]

Abstrak :
[ABSTRAK
Kebijakan Pajak Pertambahan Nilai (PPN) atas barang hasil pertanian telah mengalami pergeseran, dari yang semula tidak dikenakan PPN menjadi dikenakan PPN. Penelitian ini menggunakan metode kualitatif diskriptif bertujuan untuk mengevaluasi kebijakan PPN atas barang hasil pertanian, menganalisis implikasi perubahan kebijakan PPN berdasarkan asas revenue productivity, dan menganalisis pertimbangan kebijakan barang hasil pertanian menjadi barang kena pajak (BKP) atau non BKP. Hasil penelitian menunjukkan bahwa perubahan kebijakan atas barang hasil pertanian menjadi dikenakan PPN, telah sesuai dengan legal character PPN yaitu general, namun karena sektor pertanian termasuk dalam kategori hard to tax maka perlu adanya desain kebijakan khusus atas Pajak Masukannya dikarenakan implikasi dari perubahan kebijakan tersebut, petani dan pengusaha barang pertanian harus menanggung biaya administrasi, daya saing menurun dan terganggunya cash flow. Hasil analisis prinsip revenue productivity, menunjukkan bahwa terdapat kenaikan penerimaan pajak akibat perubahan kebijakan PPN atas barang hasil pertanian. Sementara berdasarkan hasil penelitian juga diperoleh data bahwa 30 negara memberikan fasilitas khusus berupa zero rated, exemption atau reduced rate terhadap barang hasil pertanian yang dapat menjadi pilihan kebijakan.

---

ABSTRACT
The Value Added Tax (VAT) Policy on agricultural products has shifted agricultural products from non-taxable to taxable goods. This study applies descriptive-qualitative method in order to, evaluate the appropriateness the VAT Policy on agricultural products, analyse the implication of the VAT Policy on national tax revenue using revenue-productivity principle and analyse government?s consideration in determining agricultural products as either taxable (BKP) or non-taxable goods (non-BKP). The result shows that the new Value Added Tax (VAT) Policy on agricultural products has been on the right path in accordance with the legal character of VAT, general. However, as the agricultural sector is hard to tax, a certain policy is required in stipulating VAT-in crediting mechanism. In fact, this new policy has lowered local farmers and entrepreneurs? competitiveness and significantly disrupted their cash flow. The result of revenue- productivity analysis shows that the new VAT Policy increases national tax revenue. Eventually, data obtained reveals that 30 nations offer VAT facilities on agricultural products such as zero-rate, exemption or reduced-rate policy; these could be solution to this problem., The Value Added Tax (VAT) Policy on agricultural products has shifted agricultural products from non-taxable to taxable goods. This study applies descriptive-qualitative method in order to, evaluate the appropriateness the VAT Policy on agricultural products, analyse the implication of the VAT Policy on national tax revenue using revenue-productivity principle and analyse government’s consideration in determining agricultural products as either taxable (BKP) or non-taxable goods (non-BKP). The result shows that the new Value Added Tax (VAT) Policy on agricultural products has been on the right path in accordance with the legal character of VAT, general. However, as the agricultural sector is hard to tax, a certain policy is required in stipulating VAT-in crediting mechanism. In fact, this new policy has lowered local farmers and entrepreneurs’ competitiveness and significantly disrupted their cash flow. The result of revenue- productivity analysis shows that the new VAT Policy increases national tax revenue. Eventually, data obtained reveals that 30 nations offer VAT facilities on agricultural products such as zero-rate, exemption or reduced-rate policy; these could be solution to this problem.]

Abstrak :
ABSTRAK
Permasalahan sengketa pajak internasional yang berhubungan dengan mengaplikasikan tax treaty Pasal dividen, bunga, dan royalti sebagian besar dikarenakan perbedaan interpretasi terkait istilah beneficial owner. Konsep beneficial owner diperkenalkan pertama kali dalam tax treaty OECD Model revisi tahun 1977. Berdasarkan latar belakang permasalahaan, peneliti ingin menganalisa konsep beneficial owner dalam tax treaty OECD Model. Penjabaran permasalahan akan disusun dalam bentuk pertanyaan (1) Bagaimana perkembangan konsep beneficial owner dalam OECD Model dan Apakah kebijakan mengenai beneficial owner di Indonesia telah sesuai dengan kondisi OECD Model? (2) Apakah kebijakan tentang Beneficial Owner di Indonesia telah berubah dan implikasinya terhadap P3B Indonesia sejak tahun 2015? (3) Bagaimana upaya yang dilakukan oleh otoritas pajak di Indonesia dalam menangani adanya sengketa yang berhubungan dengan beneficial owner?

Penelitian ini memiliki beberapa tujuan atas konsep beneficial owner dalam tax treaty OECD Model. (1) Memahami perkembangan konsep beneficial owner dalam OECD Model.(2) Menjelaskan dan menganalisa kebijakan beneficial owner di Indonesia sudah sesuai dengan kebijakan beneficial owner dalam OECD Model. (3) Mengetahui dan menganilisis upaya-upaya yang dilakukan otoritas pajak di Indonesia dalam menangani permasalahan yang terjadi berhubungan dengan beneficial owner. Penelitian dilakukan dengan cara studi kepustakaan dan didukung dengan beberapa wawancara sebagai penambah pengetahuan terhadap permasalahan yang sedang diteliti. Hasil penelitian menunjukan Pemerintah Indonesia perlu merevisi beberapa poin kebijakan beneficial owner di Indonesia sesuai OECD Commentary seperti yang tercantum dalam renegosiasi P3B Indonesia-Belanda tahun 2015

---

ABSTRACT
Issues of international tax disputes relating to applying tax treaty Article dividends, interest, and royalties are largely due to different interpretations related to the terms beneficial owner. The concept of a beneficial owner was first introduced in the OECD Model's revised 1977 tax treaty. Based on the background of the problem, the researcher wanted to analyze the concept of beneficial owner in the OECD Model tax treaty. The translation of the problem will be formulated in the form of questions (1) How is the development of beneficial owner concept in OECD Model and Is the policy of beneficial owner in Indonesia in accordance with OECD Model condition? (2) Has the policy on Beneficial Owners in Indonesia changed and its implications for P3B Indonesia since 2015? (3) How is the effort made by the tax authorities in Indonesia to handle any dispute related to the beneficial owner?

This research has several purposes for the concept of beneficial owner in OECD Model tax treaty. (1) Understanding the development of beneficial owner concept in OECD Model (2) Explaining and analyzing beneficial owner policy in Indonesia is in accordance with beneficial owner policy in OECD Model. (3) To know and analyze the efforts made by the tax authorities in Indonesia in handling the problems that occur related to the beneficial owner. The research was conducted by library study and supported by several interviews as an addition of knowledge to the problem under study. The results show that the Government of Indonesia needs to revise some beneficial owner policy points in Indonesia under the OECD Commentary as stated in the renegotiation of the Indonesia- Netherlands P3B in 2015

Abstrak :
Skripsi ini bertujuan menguak siklus penganggaran internal dari Kementrian Perindustrian yang mana, sebagian besar, dilaksanakan oleh Biro Keuangannya. Siklus penganggaran adalah sebuah kegiatan pengelolaan dana terpola yang dilakukan oleh sebuah organisasi sejak dana tersebut sudah cair / mulai bisa digunakan, bermula dari tahap awal-perencanaan hingga tahap akhir-pelaporan. Salah satu model siklus ini, yang mana dianjurkan oleh dua pakar teori administrasi negara yang paling terkenal di planet ini; Waylon Jones dan Maurice Pendlebury, terdiri dari empat fungsi yang saling terkait – Perencanaan, Penganggaran, Pengawasan, and Pelaporan – yang mana masing-masing diwujudkan dalam bentuk empat organisasi intern dari Kementrian itu sendiri – Biro Perencanaan, Biro Keuangan, Inspektorat Jendral, Pusat Data dan Informasi – berfungsi sebagai pembuka jalan bagi skripsi ini ke dalam lingkungan internal Sekretariat Jendral Kementrian Perindustrian dan dengan demikian, memusatkan perhatian terhadap Biro Keuangan. Lalu, setelah menerima data-data keuangan dalam jumlah yang memadai dan mempelajari teori yang teruji, didukung oleh pernyataan, konfirmasi dan perspektif dari beberapa staf yang sangat berpengalaman dan cukup berpengaruh melalui metode kualitatif, Skripsi ini berhasil menemukan sebuah anomali, penyebab yang mana, diduga secara teoritis, telah melemahkan siklus anggaran intern untuk kebutuhan Biro Keuangan Kementrian Perindustrian selama beberapa tahun belakangan.

---

This Journal aims to uncover the cycle of internal budgeting of the Ministry of Industry which, by a large extent, performed by its Monetary Bureau. The budgetting cycle is a patterned fund procession which is carried out by an organization once the fund itself had been ‘liquified’ or reached ‘usable’ status, started from the first phase of planning to the final one of reporting. One of the models for the Cycle, suggested by two of the Earth’s most reknown public administration theorists; Waylon Jones and Maurice Pendlebury, consists of four intertwined functions – Planning, Budgetting, Controlling, and Evaluation – which respectively embodied by the Ministry very own’s four internal organizations – Plan Bureau, Monetary Bureau, General Inspectorate, Evaluation and Data Center – serve as ‘the Cruiser of the Fleet’, opening the path to the internal realm of General Secretariate of the Ministy of Industry and thus, put the bulk of the concern to the Monetary Bureau. Then, by having received sufficient monetary data and learned proven theory, backed up by the statement, confirmation and perspectives of some very experienced and quite influental staff through qualitative methode, the research - carried out by this journal - successfuly found an anomaly, the culprit that, theoratically presumed, has been the cause of the weakened internal budget absorption for the Monetary Bureau’s necessities these last few years.

Abstrak :
Salah satu Retribusi Daerah yang dipungut di DKI Jakarta adalah Retribusi Pelayanan Olahraga dan Pemuda. Penelitian ini bertujuan untuk memaparkan latar belakang perubahan tarif Retribusi Daerah tersebut, proses formulasi kebijakan tarif berdasarkan suatu teori formulasi kebijakan dan kebijakan tarif, serta hambatan yang dihadapi selama proses formulasi kebijakan. Penelitian ini merupakan penelitian kualitatif dengan menggunakan teknik wawancara mendalam dan kajian literatur serta berjenis penelitian deskriptif. Hasil penelitian menunjukkan bahwa latar belakang perubahan tarif adalah pemberian payung hukum, perbedaan tarif yang signifikan, efisiensi pemberian pelayanan yang rendah, dan peningkatan pendapat untuk mendukung program pemerintah tanpa mengesampingkan hak masyarakat dan tanggung jawab pemerintah. Proses formulasi yang dilakukan secara umum sudah berjalan sesuai dengan proses formulasi yang ideal namun terdapat beberapa hambatan yang dialami seperti dilema yang dihadapi oleh Disorda DKI Jakarta dalam menentukan tarif serta koordinasi pihak-pihak yang terkait dalam proses formulasi Perda No. 3 Tahun 2012 yang kurang baik. ...... Charge on the use of sports facilities owned by Local Government is one of utility charges in DKI Jakarta.This research describes the reasons why the price is changed, the process of pricing policy formulation based on public policy formulation and pricing policy, and the obstacles faced during the process. This research is a qualitative-descriptive research with in-depth interview and literature review as data collection techniques. The result shows that the main reasons of this policy are to make sure that the charge is legally charged, huge gap between state’s price and private’s, poor efficiency on providing the service and to increase state’s income in addition to support in funding Government’s program without neglecting the human rights and government’s responsibilities. The formulation process was running with ideal process, but there are some obstables faced during the process such us dilemma faced by Disorda DKI Jakarta in pricing and poor coordination between stakeholders related to Local Law No. 3 of 2012.

Abstrak :
Implementasi retribusi izin mendirikan bangunan di kabupaten Banyumas dalam pelaksanaannya terdapat permasalahan yang terjadi salah satunya adanya penurunan yang signifikan atas penerimaan retribusi izin mendirikan. Hal ini disebabkan karena adanya pelanggaran yang dilakukan oleh pemilik bangunan hotel dan rumah tinggal serta pemberian sanksi yang kurang tegas atas pelanggaran tersebut. Penelitian dilakukan dengan menggunakan pendekatan kualitatif dan termasuk dalam penelitian cross sectional dengan teknik pengumpulan data berupa studi literatur dan studi lapangan Data tersebut dianalisis menggunakan teknis analisis data kualitatif. Hasil penelitian ini menunjukan bahwa pelaksanaan implementasi retribusi izin mendirikan bangunan di kabupaten Banyumas belum berjalan efektif karena kurangnya pengawasan yang dilakukan oleh pemerintah daerah. Hal ini disebabkan karena kurangnya koordinasi antara pihak yang terkait dan kurangnya sumber daya manusia dalam melakukan pengawasan langsung di lapangan. ......Implementation of building permits levy in Banyumas Regency in faces some problems, one of the problems is for a significant decreased on the revenue of building permits levy fees. The significant decreased by the owner of the hotel and residential buildings as well as less weakness low compliance penalty. This research was conducted by using a qualitative approach and cross sectional study with the literature review and field research as the data collection techniques. Data were analyzed using technical analysis of qualitative data. This study show that indicate that the implementation of building permits levy fees in Banyumas regency has not been effective due to a lack of supervision by local authorities. This cause a lack of coordination between the parties concerned and human resources in direct supervision of the fields.

Abstrak :
Kebijakan tarif cukai hasil tembakau yang dijalankan pemerintah merupakan perpaduan dari 3 (tiga) prioritas kepentingan yang berbeda, yaitu aspek kesehatan, tenaga kerja dan penerimaan. Ketiga aspek kepentingan harus mampu diakomodir dalam penyusunan kebijakan tarif cukai hasil tembakau. Oleh karenanya, Ketiga prioritas tujuan pemungutan cukai tersebut dituangkan dalam sebuah Roadmap Industri Hasil Tembakau 2007-2020, yang memaparkan visi Industri Hasil Tembakau (IHT) pada tahun 2020, yaitu terciptanya IHT yang berorientasi pada aspek kesehatan masyarakat, di samping penyerapan tenaga kerja dan pendapatan negara. Skripsi ini membahas tentang evaluasi tarif CHT dalam kerangka pencapaian Roadmap IHT 2007-2013. Penelitian ini adalah penelitian kualitatif deskriptif. Hasil penelitian menunjukkan bahwa kebijakan penetapan tarif cukai hasil tembakau tidak dilakukan sesuai dengan perguliran prioritas Roadmapnya. Dapat disimpulkan bahwa tidak terjadi perubahan paradigma (shifting paradigm) dalam pembuatan tarif cukai hasil tembakau yang seharusnya disesuaikan dengan perguliran Roadmap Industri Hasil Tembakau 2007-2013. ...... The current policy regarding the custom tariff for tobacco?s products in Indonesia is a combination of three different dominant interests coming from the concern regarding health issue, labor issue, and government?s income issue. These interests must be considered in the policy making of determining the custom tariff for tobacco?s products. Thus, those three interests are included in the Roadmap of Tobacco?s Product Industry 2007 ? 2020 that explains the vision of Tobacco?s Products Industry in 2020 that is to have a Tobacco?s Products Industry which is also oriented in the realization of public health other than the provision of work field and the contribution to national income. This research is a qualitative descriptive research which evaluates the current custom tariff for tobacco?s products in the efforts of succeeding the Roadmap of Tobacco?s Product Industry during 2007 until 2013. The research shows that the policy making of custom tariff for tobacco?s products was not enforced according to the Roadmap?s priority. Hence, the research concludes that shifting paradigm in the policy making of determining the custom tariff for tobacco?s products did not happen in which this was supposed to happen if the Roadmap of Tobacco?s Product Industry during the period of 2007 - 2013 was correctly enforced and considered during the policy making process.

Abstrak :
Penelitian ini membahas mengenai perhitungan penyesuaian modal kerja pada proses analisis kesebandingan dalam metode transfer pricing transactional net margin method yang dilakukan oleh PT PQR dengan tujuan untuk menghilangkan perbedaan keadaan perusahaan pada khususnya modal kerja yang ditemukan di antara PT PQR dan perusahaan pembanding. PT PQR menggunakan penyesuaian modal kerja atas dasar rekomendasi dari OECD Transfer Pricing Guidelines. Penelitian ini merupakan penelitian kualitatif dengan desain deskriptif. Pengumpulan data dilakukan melalui studi literatur, dan wawancara mendalam. Hasil penelitian ini menunjukkan bahwa perhitungan penyesuaian modal kerja dalam analisis kesebandingan yang dilakukan PT PQR dapat memberikan dampak positif bagi perhitungan tingkat kewajaran dan kelaziman usahanya. Selain itu, dalam sudut pandang peraturan perpajakan Indonesia, penggunaan working capital adjustment yang dilakukan oleh PT PQR dapat diterima. Saran yang dapat diberikan dari penelitian ini adalah Indonesia membuat panduan mengenai transfer pricing sesuai dengan kebutuhan dan keadaan di Indonesia. OECD Transfer Pricing Guidelines juga dapat dituliskan dalam peraturan yang berlaku sebagai panduan transfer pricing yang digunakan di Indonesia agar penggunaannya dapat dijadikan dasar hukum. ...... This research focused on working capital adjustment calculation on comparability analysis process in transfer pricing method transactional net margin method by PT PQR in purpose to eliminate the company?s circumtances difference especially working capital were found between PT PQR and comparable companies. PT PQR used this adjustment based on recommendation in OECD Transfer Pricing Guidelines. The research used a qualitative approach with descriptive design. Data collection was done through literature studies, and in-depth interviews. The results of the research shows that the implementation of working capital adjustment in transfer pricing comparability analysis by PT PQR can provide a positive impact on the calculation of arm?s length principle. In addition, in the view of Indonesia tax regulation , the use of working capital adjustment done by PT PQR acceptable. Suggestion can be given from this research in Indonesia make transfer pricing guidelines in accordance with the needs and circumtances in Indonesia. OECD Transfer Pricing Guidelines can also be written in the applicable regulation as transfer pricing guidelines used in Indonesia so the user can be used as a legal basis.