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All Journal Kinerja Zenit The Indonesian Accounting Review Jurnal Akuntansi Bisnis AKUNTANSI DEWANTARA Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) ACCRUALS (Accounting Research Journal of Sutaatmadja) Patria : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi JAKPI Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pengabdian Pada Masyarakat International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Akuntansi Fairness
Ita Salsalina Lingga
Universitas Kristen Maranatha
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Journal : Zenit

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Aspek Perpajakan dalam Transfer Pricing dan Problematika Praktik Penghindaran Pajak (Tax Avoidance) Lingga, Ita Salsalina
Zenit Vol 1, No 3 (2012)
Publisher : Zenit

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Abstract

The up rise of globalization in these modern times has resulted in the rapid growth of multinational trade  and cross-border intercompany transactions (related parties transactions). In a global economy where multinational enterprises (MNEs) play a prominent role, many transaction normally take place between members of the group. This phenomena has brought impact to the practice of transfer pricing.  The purpose of transfer pricing are to achieve performance evaluation and optimal determination of taxes. Transfer prices are significant for both taxpayers and tax administration because they determine in large part  the income and expenses, and therefore taxable profits, of associated enterprises in different tax jurisdictions.  In order to regulate the practice of transfer pricing and tax avoidance, Directorate General of Taxes has made regulations that govern the authority to realocate transfer price among divisions that have related parties.  Keywords: transfer pricing, tax avoidance, arm’s length principle
Co-Authors Alyssa, Carmen Tiffany Candra Sinuraya Christine Dwi Karya Susilawati Christy, Lovena Clairine Agelica Riona Saputra Clairine Angelica Riona Saputra Crystalin, Aura Regia Debbianita Dwistia , Reynald Emmanuel Eddy, Endah Purnama Sari Eiren Eunike Elisabect Elisabect Elyzabet Indrawati Marpaung Enny Prayogo Enrico Goiyardi Erna Erna Excel, Alexander Fadillah, Anita Nur Hanny Hanny Herman Kambono Herman Kambono I Nyoman Agus Wijaya I Nyoman Agus Wijaya Irawan Perdanaputra Kaidun Jovi, Christian Julianetta, Vennecia Khalid El Ouafa Kristiana, Stefanie Lauw Tjun Tjun Lidya Agustina Lidya Agustina Maria Maria Meiliana, Yohana Nunik Lestari Dewi Nunik Lestari Dewi Nunik Lestari Dewi Nunik Lestari Dewi Oktavianti Oktavianti Prayogo, Enny Ranesa Thedya Rapina . Rini Handayani Rosa Cristiana Septya Nyman Saputra, Clairine Agelica Riona Se Tin SETIN, SETIN Siahaya, Princessa Sinta Setiana SRI RAHAYU Sri Watini Steven Asher Suwandi, Andrew Matthew Suying Sumantri Tantya, Fiorin Thedya, Ranesya Tjandra, Felicia Giovanni Tjun , Lauw Tjun Verani Carolina Vinny Stephanie Hidayat Wayan Feri Permana Widjaja, Kanisius Kevin Yassine Oubahou Yayi Suryo Prabandari Yenni Carolina Yohana Meiliana