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Cakrawala Repositori Imwi
ISSN : 26208490     EISSN : 26208814     DOI : https://doi.org/10.52851/cakrawala.
Core Subject : Economy,
Jurnal Cakrawala Repositori IMWI focuses on publishing original research articles, reviewing articles from contributors, and current issues relating to Economics, Business and Management. The main purpose of the journal is to provide a platform for scholars, academics, and researchers to share contemporary thinking in the field. The work should not be published or submitted for publication elsewhere. The official language of the manuscript that will be published in Jurnal Cakrawala Repositori IMWI is Indonesian. For information and registration, contact cakrawala@imwi.ac.id. Jurnal Cakrawala Repositori IMWI is a peer-reviewed journal which is published six times a year. This journal is an open-access that publishes research outcomes with significant contributions to the understanding and improvement of management science. The review process in this journal employs a double-blind peer-review, which means that both the reviewer and author identities are concealed from the reviewers, and vice versa.
Articles 1 Documents
Search results for , issue "330-342" : 1 Documents clear
Distinguishing Between Transfer Pricing, Transfer Mispricing, and Trade Mis Invoicing: Implications for Indonesia’s Fiscal Resilience Sahat Parlindungan Simarmata
Cakrawala Repositori IMWI 330-342
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

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Abstract

The erosion of the multinational tax base is not only related to transfer pricing, but also transfer mispricing and trade mis invoicing which have different normative characteristics and policy implications. PMK 172/2023 and PMK 136/2024 mark a shift in tax base protection from the fairness testing of affiliate transactions towards a global minimum tax architecture. This article analyzes the conceptual differentiation of the three terms and explains how the two PMKs complement each other in dealing with the erosion of the tax base and strengthening Indonesia's fiscal resilience. The research used a qualitative approach in the form of a conceptual study of the latest Indonesian tax regulations and journal literature and academic reports 2016–2026 on transfer pricing, base erosion and profit shifting, and Global Anti-Base Erosion Rules (GloBE). Transfer pricing is a legitimate practice as long as it meets the arm's length principle; Transfer mispricing is an aggressive irregularity that shifts profits to a low-tax jurisdiction; and trade mis invoicing is the manipulation of trade documents related to illicit financial flows. PMK 172/2023 functions as a micro instrument to test the fairness of affiliate transactions, while PMK 136/2024 is a macro instrument through IIR, UTPR, and QDMTT to ensure an effective tax rate of at least 15 percent. All three concepts cannot be treated equally. The protection of Indonesia's tax base requires clarity of terminology, supervision of affiliate transactions, inter-agency coordination, and readiness for compliance with the GloBE regime.

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