ANALISIS PENERAPAN PRINSIP KEWAJARAN DAN KELAZIMAN USAHA ATAS TRANSAKSI HUBUNGAN ISTIMEWA BERDASARKAN PMK 213/PMK.03/2016 (Studi Kasus pada PT SANSAN)

Febrinaldy, Jeremiah (2021) ANALISIS PENERAPAN PRINSIP KEWAJARAN DAN KELAZIMAN USAHA ATAS TRANSAKSI HUBUNGAN ISTIMEWA BERDASARKAN PMK 213/PMK.03/2016 (Studi Kasus pada PT SANSAN). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Dengan berlakunya Peraturan Menteri Keuangan Nomor 213/PMK.03/2016, maka hampir semua Wajib Pajak atau badan usaha di Indonesia bergegas untuk mengidentifikasi transaksi afiliasi apa saja yang dilakukan dengan pihak-pihak yang memiliki hubungan istimewa baik di dalam negeri maupun di luar negeri dan memastikan apakah atas transaksi tersebut wajib untuk menyelenggarakan Transfer Pricing Documentation untuk menguji apakah transaksi afiliasi yang dilakukan telah sesuai dengan Prinsip Kewajaran dan Kelaziman Usaha. Penelitian ini bertujuan untuk menganalisis apakah PT SANSAN wajib menyusun Transfer Pricing Documentation sesuai dengan ketentuan yang diatur dalam PMK - 213/PMK.03/2016 dan menganalisis apakah transaksi hubungan istimewa yang dilakukan oleh PT SANSAN sudah sesuai dengan Prinsip Kewajaran dan Kelaziman Usaha. Penelitian ini dilakukan di PT SANSAN yang tergabung dalam Kelompok Usaha SANHOK yang bergerak di bidang produksi komponen elektronik untuk pasar domestik dan ekspor dengan produk utama yang dihasilkan yaitu remote control. Dalam penelitian ini digunakan dua teknik pengumpulan data, yaitu teknik Studi Lapangan dengan mewawancarai Wajib Pajak dan praktisi serta teknik Studi Kepustakaan. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis data kualitatif. Penelitian ini menghasilkan bukti mengenai fakta bahwa PT SANSAN berdasarkan PMK - 213/PMK.03/2016 diwajibkan untuk menyiapkan Transfer Pricing Documentation dan telah menerapkan Prinsip Kewajaran dan Kelaziman Usaha pada transaksi dengan pihak afiliasinya. Kata kunci : Transfer Pricing, Prinsip Kewajaran dan Kelaziman Usaha, Threshold, Organisation for Economic Cooperation and Development. With the enactment of the Minister of Finance Regulation (Peraturan Menteri Keuangan) Number 213/PMK.03/2016, almost all taxpayers or entities in Indonesia are rushing to find out whether they are conducting affiliated transactions with parties that have special relationships both abroad and domestically, and if they make such transactions whether they are obliged or not obliged to carry out Transfer Pricing Documentation to test whether the affiliated transactions carried out are in accordance with the Arm’s Length Principle. This study aims to analyze whether PT SANSAN is required to prepare a Transfer Pricing Document in accordance with the regulation stipulated in PMK - 213/PMK.03/2016 and analyze whether related party transactions carried out by PT SANSAN are in accordance with the Arm’s Length Principle. This research was conducted at PT SANSAN which is a member of the SANHOK Business Group which is engaged in the production of electronic components for the domestic and export markets with the main product produced, namely remote control. In this study, two data collection techniques were used, namely the Field Research technique by interviewing the taxpayer and practitioners and also the Library Research technique. The data analysis method used in this study is a qualitative data analysis method. This research generates evidence regarding the fact that PT SANSAN based on PMK - 213/PMK.03/2016 is required to prepare a Transfer Pricing Document and has applied the Arm’s Length Principle to its related party transactions. Keywords : Transfer Pricing, Arm’s Length Principle, Threshold, Organisation for Economic Cooperation and Development

Item Type: Thesis (S1)
NIM/NIDN Creators: 43216110260
Uncontrolled Keywords: Transfer Pricing, Prinsip Kewajaran dan Kelaziman Usaha, Threshold, Organisation for Economic Cooperation and Development. Transfer Pricing, Arm’s Length Principle, Threshold, Organisation for Economic Cooperation and Development
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Maulana Arif Hidayat
Date Deposited: 06 Jul 2022 04:24
Last Modified: 06 Jul 2022 04:24
URI: http://repository.mercubuana.ac.id/id/eprint/64567

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