Evaluasi Penerapan Harga Transfer di PT Reebonz

Ade Suryana

Abstract


This study aims to evaluate the transfer pricing activities of the transfer pricing practice conducted by PT Reebonz (“PT RB”) and its affiliates which are companies operating in a country with a lower tax rate than Indonesia in connection with compliance with the arm's length principle. This evaluation is carried out by analyzing the price setting which is measured based on Transactional Net Margin Method (TNMM) of independent comparison companies with the characteristics of similar industries to be compared with the net margin of PT RBI. This study used a qualitative method with a case study approach with data collection methods using interviews and documentation of data obtained from PT RB and data collection from the Bureau Van Dijk ("BVD") Database ("Oriana") external database. The results showed that the pricing measured based on the level of profitability of PT RB was within the interquartile range, so it could be concluded that PT RB had fulfilled the arm's length principle based on the taxation standards applicable in Indonesia. The research results are expected to be useful to increase understanding of the taxation aspects of setting transfer prices for affiliated transactions and their application to companies that carry out business activities in Indonesia and become a reference in setting transfer prices in conducting affiliate transactions for companies engaged in similar industrial sectors.


Keywords


arm’s length principle; transfer pricing; fair prices; interquartile range; Gross Mark-up; TNMM; intercompany transaction; TP DOc

Full Text:

PDF

References


Aninda, S. (2012). Analisis Penetapan Harga Pasar Wajar dalam Transfer Pricing atas Intra-Group Management Service di Indonesia. Depok: Fakultas Ekonomi Universitas Indonesia.

Arikunto. (2010). Metodologi Penelitian. Pendekatan Penelitian.

Bachri, B. S. (2010). Meyakinkan Validitas Data Melalui Triangulasi Pada Penelitian Kualitatif. Teknologi Pendidikan, 10, 46–62.

Creswell, J., & Poth, C. (2018). Qualitative Inquiry and Research Design: Choosing Among Five Approaches.

Chen, J. J., Chengb, P., & Xiao, X. (2011). Related party transactions as a source of earnings management. Applied Financial Economics. https://doi.org/10.1080/09603107.2010.528361

Direktorat Jenderal Pajak. (2011). Peraturan Direktur Jenderal Pajak Nomor: Per-32/PJ/2011. Indonesia: Kementerian Keuangan.

Direktorat Jenderal Pajak. (2011). Peraturan DJP Nomor PER-32/PJ/2011. Indonesia: Kementerian Keuangan.

Darussalam, Septriadi, D., & Kristiaji, B. B. (2013). Transfer Pricing: Ide, Strategi dan Panduan Praktis dalam Perspektif Perpajakan Internasional. Jakarta: Danny Darussalam Tax Center.

Jensen, M., C., dan W. Meckling, 1976. “Theory of the firm: Managerial behavior, agency cost and ownership structure”, Journal of Finance Economic 3:305 360

Johnson, R. Burke. (2005) “Educatioal Research : Quantitative and Qualitative” Internet : www.south.edu/coe/bset/johnson.

Kohlbeck, M., & Mayhew, B. W. (2017). Are Related Party Transactions Red Flags? Contemporary Accounting Research. https://doi.org/10.1111/1911-3846.12296

Moleong. (2007). Meode penelitian. Landasan Teori. https://doi.org/10.1017/CBO9781107415324.004

Nekhili, M., & Cherif, M. (2011). Related parties transactions and firm’s market value: The French case. Review of Accounting and Finance. https://doi.org/10.1108/14757701111155806

Ningsih, S. (2017). Earning Management Melalui Aktivitas Riil dan Akrual. Jurnal Akuntansi Dan Pajak. https://doi.org/10.29040/jap.v16i01.22

Nurhayati, I. D. (2013). Evaluasi atas Perlakuan Perpajakan terhadap Transaksi Transfer Pricing pada Perusahaan Multinasional di Indonesia.

OECD. (2017). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Paris: OECD Publishing.

Prasetyo, D. K. (Januari 2016). Penentuan Metode Harga Transfer untuk Menguji Kewajaran Transakksi Pemberian Jasa Intra-Grup dalam Pemeriksaan Pajak. Depok: Fakultas Ekonomi Universitas Indonesia.

Setiawan, H. (2013). Transfer Pricing dan Risikonya Terhadap Penerimaan Negara. Jakarta: Badan Kebijakan Fiskal - Kementerian Keuangan.

Setiawati, L., & Na’im, A. (2000). Manajemen Laba. Jurnal Ekonomi Dan Bisnis Indonesia.

Sugiono. (2016). Metode Penelitian Bisnis. Pendekatan Kuantitatif, kualitatif dan R&D. Bandung: Alfabeta.

UN, Departement of Economic and Social Affairs. (2017). Practical Manual on Transfer Pricing for Developing Countries. New York: United Nation.

PT Reebonz Indonesia, Penentuan Harga Transfer Dokumen Lokal untuk Tahun Fiskal yang berakhir pada 31 Desember 2018, Jakarta: KJA Ade Suryana.




DOI: https://doi.org/10.31334/neraca.v2i2.1492

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Neraca : Jurnal Akuntansi Terapan

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

_____________________________________________

Neraca : Jurnal Akuntansi Terapan

ISSN Media online 2715-1212

Email : [email protected]

Email : [email protected]

Website: http://ojs.stiami.ac.id/index.php/JATIBARU/index

 

LISTED & INDEXED :