Aspek Perpajakan Dalam Transfer Pricing dan Problematika Praktik Penghindaran Pajak (Tax Avoidance)

Lingga, Ita Salsalina (2012) Aspek Perpajakan Dalam Transfer Pricing dan Problematika Praktik Penghindaran Pajak (Tax Avoidance). Zenit, 1 (3). pp. 1-14. ISSN 2252-6749

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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.

Item Type:	Article
Uncontrolled Keywords:	transfer pricing, tax avoidance, arm’s length principle
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > S-1 Akuntansi
Depositing User:	admin LPPM
Date Deposited:	05 Oct 2017 04:22
Last Modified:	05 Oct 2017 04:22
URI:	http://repository.lppm.maranatha.edu/id/eprint/352

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