ABSTRAK
Belum banyaknya studi mengenai kasus sengketa banding atas koreksi kewajaran hargaatas imbalan bunga di Pengadilan Pajak membuat penulis tertarik untuk meneliti kasussejenis. Penulis mengangkat satu kasus sengketa banding dimana DJP melakukankoreksi kewajaran harga yang relatif besar nilainya. Struktur transaksi yang melibatkanhubungan istimewa antara perusahaan di Indonesia serta British Virgin Island danSingapura, serta putusan pengadilan pajak membuat kasus ini menarik untuk diteliti.Penelitian ini bertujuan untuk meneliti kesesuaian koreksi DJP dengan konsep transferpricing, menganalisis kesesuaian transaksi dengan kriteria abuse transfer pricing, sertamenguraikan dan menganalisis putusan majelis hakim. Penelitian ini menggunakanpendekatan kualitatif dengan jenis penelitian deskriptif. Hasil penelitian menunjukkankoreksi DJP pada kasus yang dibahas tidak sesuai dengan konsep transfer pricingkarena mengabaikan analisis kesebandingan. Transaksi yang dibahas sendiri terindikasisebagai abuse transfer pricing karena melibatkan perusahaan yang berdomisili dinegara dengan tarif yang lebih rendah dari Indonesia. Kemudian permasalahan terakhiradalah mengenai putusan majelis yang menerima permohonan banding karenakelemahan bukti yang diajukan DJP. DJP juga terbukti tidak mengikuti ketentuanperpajakan yang berlaku dalam menentukan harga wajar sehingga posisinya lebih lemahdari pemohon banding.
ABSTRACT
The case of tax appeal on the reasonableness of interest income correction have not yetdiscussed by many writers. This has lead the writer to study on such a case, where theDGT made a correction of interest income received by a tax payer in Indonesia. Thefirst reason why this case is encouraging to be discussed is the amount of the correctionwas relatively high. Secondly, the structure of the transaction also relate companiesfrom Indonesia, British Virgin Island, and Singapore. Lastly, the verdict of the tax courtthat received the tax payer appeal has bring the attention to the writer. The purposes ofthis study are to analyze the properness of the DGT correction base on the transferpricing concept, analyze the transaction and indicate it as an abuse transfer pricing,and also analyze the verdict of the tax court on the case. This study use a qualitativeapproach and a descriptive type of research. The result of the study showed that DGThave not yet properly followed the concept of transfer pricing on the correction becauseit fails to made a comparability analysis. The transaction it self could indicate an abuseof transfer pricing because it involves companies incorporated in the British VirginIsland, which do not impose tax income on the tax payer. And on the last issue, the taxcourt received the tax payer appeal because DGT fail to submit a valid evidence. DGTalso fail to followed the regulation properly on the case. |
