DAMPAK PENETAPAN HARGA TRANSFER TERHADAP PAJAK
DOI:
https://doi.org/10.35446/akuntansikompetif.v7i2.1760Abstract
Transfer price has an effectin tax avoidance, CompaniesCompanies try to find ways to divert their profits, instead of not paying their taxes, companies try to minimize their profits so that their taxes are also reduced.pay the tax, the company tries to minimize its profits so that the tax is also smaller.become smaller. That transfer pricing errors fell immediatelyafter the reforms, but then returned to its original level against the reformedtransfer pricing legislation was based on unfounded expectations of an increase and companies returned to manipulative practices.of improvement and that firms revert to their original transfer pricing manipulation practices once they are certain of the implications of the transfer pricing law.manipulation practices once they gain certainty about the implications of the new policy.of the new policy. Tax rate cuts will incentivizeincentivize transfer pricing due to more widespread profit shifting.widespread. This is because a higher withholding tax rate on royaltyroyalty payments encourage profit shifting through mispricing of goods.price of goods. Transfer Pricing can be done without being detrimental to tax authorities by using thetax authorities by using the OECD Method of setting a fair price.Translated with DeepL.com (free version)
References
Ansori, Manual, U., Brämswig, K., Ploner, F., Martel, A., Bauernhofer, T., Hilbe, W., Kühr, T., Leitgeb, C., Mlineritsch, B., Petzer, A., Seebacher, V., Stöger, H., Girschikofsky, M., Hochreiner, G., Ressler, S., Romeder, F., Wöll, E., Brodowicz, T., … Baker, D. (2022). No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title. Science, 7(1), 1–8. http://link.springer.com/10.1007/s00232-014-9701-9%0Ahttp://link.springer.com/10.1007/s00232-014-9700-x%0Ahttp://dx.doi.org/10.1016/j.jmr.2008.11.017%0Ahttp://linkinghub.elsevier.com/retrieve/pii/S1090780708003674%0Ahttp://www.ncbi.nlm.nih.gov/pubmed/1191
Astutie, C. S. A. (2018). No 主観的健康感を中心とした在宅高齢者における 健康関連指標に関する共分散構造分析Title. 1990, 1–26.
Doloksaribu, A. (2023). Akuntansi Manajenmen Lanjutan (ke 5). LPPM UHN Press.
DOLOKSARIBU, A. (2023). Akuntansi Manajemen Lanjutan (KE-5).
Hasibuan, A. N., Harisman, H., & Samad, A. W. (2023). Pengaruh Pajak, Tingkat Kepemilikan Asing, Rencana Bonus, Dan Perjanjian Terhadap Keputusan Harga Transfer. Jurnal Akuntansi, Keuangan, Pajak Dan Informasi (JAKPI), 2(1), 76–88. https://doi.org/10.32509/jakpi.v2i1.2103
Hasyim, A. A. Al, Inayati, N. I., Kusbandiyah, A., & Pandansari, T. (2022). Pengaruh Transfer Pricing, Kepemilikan Asing serta Intensitas Modal pada Penghindaran Pajak. Jurnal Akuntansi Dan Pajak, 23(02), 1–12.
Hendi, & Handianto. (2021). Pengaruh harga transfer, manajemen laba dan tanggung jawab sosial perusahaan terhadap penghindaran pajak. Journal Feb Unmul, 23(3), 570–581.
Hidayat, T., Sinaulan, R. L., & Mau, H. A. (2023). Pengenaan Sanksi Administrasi Berupa Denda Atas Koreksi Nilai Pabean Impor Oleh Pejabat Bea Dan Cukai. Jurnal Studi Interdisipliner Perspektif, 23(December).
Ii, B. A. B., & Pustaka, T. (n.d.). BAB II TINJAUAN PUSTAKA 2.1 Landasan Teori 2.1.1 Tax Avoidance. 6–22. http://digilib.unila.ac.id/5761/14/BAB II.pdf
Lingga, I. S. (2012). Aspek Perpajakan dalam Transfer Pricing dan Problematika Praktik Penghindaran Pajak (Tax Avoidance). Jurnal Zenit, 1(3), 1–14.
Nursiti, B. W., Jhoansyah, D., & Komariah, K. (2022). Penilaian Harga Wajar Saham Sebagai Alat Bantu Keputusan Investasi Di Masa Pandemi Covid 19. Jimek : Jurnal Ilmiah Mahasiswa Ekonomi Volume 05 Nomor 1 Tahun 2022, 05, 36–46.
Pajak, M. (2013). Transfer Pricing: Strategi, Praktik, dan Minimisasi Pajak. 2011(Oecd), 2010–2013.
Pajak, T., & Perusahaan, O. (2018). JURNAL PENGARUH KEBIJAKAN TRANSACTION TRANSFER PRICING.
Peran oecd. (2015).
Perpajakan, D. K. (n.d.). PENETAPAN HARGA TRANSFER DALAM KAJIAN PERPAJAKAN Gusnardi Dosen Pendidikan Ekonomi Universitas Riau - Pekanbaru. 36–43.
Rioni, Y. S. (2020). Analisis Peningkatan Kepatuhan Wajib Pajak Dalam Pembuatan NPWP UKM di Kebun Lada Kecamatan Hinai Kabupaten Langkat. Jurnal Perpajakan, 1(2), 28–37. http://jurnal.pancabudi.ac.id/index.php/jurnalperpajakan/article/view/805
Sukarno, S. (2022). Apakah Transfer Pricing Documentation Meningkatkan Kepatuhan Pajak? Jurnal Pajak Dan Keuangan Negara (PKN), 4(1S), 245–252. https://doi.org/10.31092/jpkn.v4i1s.1864
Suyanto, Apriliyana, S., Alfiani, H., & Putri, F. (2021). Harga Transfer, Kesulitan Keuangan, Manajemen Laba, dan Penghindaran Pajak: Ukuran Perusahaan sebagai Pemoderasi. Akuntansi Dewantara, 6(3), 88–101. https://doi.org/10.30738/ad.v6i3.13327
Teza, S. D., & Ningsih, D. (2017). Analisis Implementasi Transfer Pricing Perusahaan Batam dan Singapura. Jurnal Akuntansi, 6(1), 27–38.
Umayah, B., & Kurniawan, F. (2019). Analisa Perilaku Konsumen Melalui Data Transaksi Berbasis Pendekatan Market Basket Analysis. Sains, Aplikasi, Komputasi Dan Teknologi Informasi, 1(2), 30. https://doi.org/10.30872/jsakti.v1i2.2603
Wier, L. (2020). Jurnal Ekonomi Publik Kesalahan penetapan harga transfer yang bermotif pajak di Afrika Selatan : Bukti langsung menggunakan data transaksi. 184.
Wilestari, M., & Afriani, W. (2020). Penerapan Nilai Wajar Untuk Penilaian Aset Perusahaan Perbankan Pada Bank Permata, Tbk. AKRUAL : Jurnal Akuntansi Dan Keuangan, 1(1), 1–14. https://doi.org/10.34005/akrual.v1i1.1011
Wiwik Lestari. (2017). No Title.
ZED. (2008). No Title.
Published
Versions
- 2024-08-03 (3)
- 2024-08-03 (2)
- 2024-08-03 (1)
Issue
Section
License
Copyright (c) 2024 Eska Rajagukguk, Tiori Kesia, Ardin Doloksaribu Saribu, Yesi Banjarnahor, Naomi Simamora, Paken Taras Simanullang, Asmida Rosari Turnip , Irfan Zebua Zebua
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
