Implementasi Kebijakan PMK 172/2023 Tentang Dokumentasi Transfer Pricing dalam Meningkatkan Transparansi Pelaporan Pajak dan Kepatuhan Wajib Pajak di Indonesia
DOI:
https://doi.org/10.31334/reformasi.v12i1.4693Keywords:
Implementation PMK 172/2023, Transfer Pricing, Tax Reporting, Transparency, Taxpayer ComlienceAbstract
The phenomenon of this research is the realization of economic growth being hindered in terms of tax revenue, one of which is tax evasion through transfer pricing practices. This study analyzes the implementation of transfer pricing documentation regulation in improving transparency and taxpayer compliance in Indonesia. This research method uses a type of qualitative descriptive research. The data source consists of interview results from informants directly involved in transfer pricing documentation. The results of this study indicate (1) the implementation of PMK 172/2023 has successfully improved compliance and the quality of transfer pricing reporting in Indonesia. (2) The response from tax authorities shows a strong commitment to providing in-depth and targeted guidance to taxpayers. (3) Entities as Drivers of the Implementation of PMK 172/2023, there has been a significant increase in the number of transfer pricing reports prepared by taxpayers, and Entities as Barriers to the Implementation of PMK 172/2023 include the complexity of the transfer pricing documentation process that must meet various requirements such as Master File, Local File, and Country-by-Country Report.. The recommendations in this study are to strengthen socialization and guidance, enhance the consistency of supervision, and simplify the process of transfer pricing documentation administration.References
Agustino, Leo. 2017. Dasar-dasar Kebijakan Publik. Bandung : Alfabeta
Arnold, B. J., & McIntyre, M. J. (2002). International Tax Primer. New York: Kluwer Law International.
Bandura, A. (1977). Social Learning Theory. Englewood Cliffs, NJ: Prentice Hall.
Bardach, E. (1977). The Implementation Game: What Happens After a Bill Becomes a Law. MIT Press.
Beebeejaun, Y. (2019). "Beban Administrasi dalam Penerapan Pajak Pertambahan Nilai (PPN) di Indonesia." Jurnal Pajak Indonesia, 7(2), 54-66.
Desai, M. A., & Dharmapala, D. (2006). "Corporate Tax Avoidance and High- Powered Incentives." National Tax Journal, 59(3), 551-574.
Desai, M. A., & Dharmapala, D. (2006). "Corporate Tax Avoidance and High Powered Incentives." Journal of Financial Economics, 79(1), 145-179.
Eden, L. (2001). "Regulatory Dynamics: The Role of Institutions in the Regulation of International Trade." Journal of International Business Studies, 32(4), 675-693.
Ernst & Young. (2018). Global Transfer pricing Survey. Ernst & Young.
Grindle, M. S. (1980). Politics and Policy Implementation in the Third World. Princeton University Press.
Handoko, E. (2021). "Keterbatasan Sumber Daya Manusia dalam Pengelolaan UMKM." Jurnal Ekonomi dan Manajemen, 10(2), 112-120.
Hines, J. R. (2010). "Transfer pricing and the Arm's Length Principle After BEPS." Journal of Economic Perspectives, 24(4), 27-48.
Horngren, C. T. (1996). Cost Accounting: A Managerial Emphasis (8th ed.). Prentice Hall.
Hughes, O. E. (2012). Public Management and Administration: An Introduction (4th ed.). Palgrave Macmillan.
Kvale, S., & Brinkmann, S. (2009). InterViews: Learning the Craft of Qualitative Research Interviewing (2nd ed.). SAGE Publications.
Lasswell, H. D. (1948). The Structure and Function of Communication in Society. In The Communication of Ideas (pp. 37-51). New York: Institute for Religious and Social Studies.
Mahsun, Mohamad. (2009). Pengukuran Kinerja Sektor Publik (3th ed). Yogyakarta: BPFE.
Nonaka, I., & Takeuchi, H. (1995). The Knowledge-Creating Company: How Japanese Companies Create the Dynamics of Innovation. New York: Oxford University Press.
Osborne, D., & Gaebler, T. (1992). Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector. Addison-Wesley.
Prasetyo, B. (2022). "Sosialisasi dan Kepatuhan Wajib Pajak atas Peraturan Transfer pricing." Journal of Indonesian Economy and Business, 37(2), 123-136.
Rachmadi, F. (2021). "Pemindahan Fungsi dalam Transfer pricing: Implikasi atas Kebijakan Perpajakan di Indonesia." Jurnal Ilmu dan Riset Akuntansi, 10(4), 1-15.
Rogers, E. M. (1962). Diffusion of Innovations. New York: Free Press of Glencoe.
Rohatgi, R. (2007). Transfer pricing: A Practical Guide to the Arm's Length Principle. Kluwer Law International.
Santoso, G. (2019). Penetapan Harga Transfer: Teori dan Praktik. Jakarta: PT RajaGrafindo Persada.
Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Weber, M. (1947). The Theory of Social and Economic Organization. New York: Free Press.
Wijaya, C. (2020). "Analisis Penyimpangan Harga dalam Praktik Transfer pricing di Indonesia." Jurnal Ilmu dan Riset Akuntansi, 9(3), 1-15.
Yulianto et al. (2023). KEBIJAKAN PUBLIK Konsep, Proses, Analisis, dan Praktik Kebijakan. Jakarta: LPPM Institut STIAMI.
Downloads
Published
Issue
Section
License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License
Please find the rights and licenses in JURNAL REFORMASI ADMINISTRASI
Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
- License
The commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Majalah Ilmiah Bijak permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Majalah Ilmiah Bijak on distributing works in the journal and other media of publications.
4. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy.
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will not be held liable for anything that may arise due to the author(s) internal dispute. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will only communicate with the corresponding author.
5. Miscellaneous
JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement"prior to the article publication.