Kajian Proses Penilaian Kewajaran atas Transaksi Sewa Pihak Berelasi

Authors

  • Ferry Irawan Politeknik Keuangan Negara STAN
  • Wirdatul Khusna Febri Safitri Politeknik Keuangan Negara STAN, Direktorat Jenderal Pajak

DOI:

10.33395/owner.v5i2.491

Keywords:

Business valuation, fairness transaction, market rental value, related-party

Abstract

This research aims to identify the fairness assessment procedures of related-party transactions by the tax assessor functional at KPP Madya Surabaya as well as the resistancesoccured whilemaking the assessment. This research applies qualitative method with descriptive research type. The focus of this research is to ascertain the assessment procedures carried out by the tax assessor functional at KPP Madya Surabaya with the types of transactions in the form of machine and equipment rental for the cigarette industry between the related-party (PT ABC and PT XYZ) The assessment is achived by adopting the income approach. The results of this study indicate that the valuation of fair market rental rates is implemented by referring to the investment feasibility criteria. The rental price is said to be reasonable if it yields NPV> 0, IRR>WACC and does not exceed the tenant's maximum return level (interest rate for investment credit in 2017 is 10.29% + bank credit risk (insurance 5%)).There are no specific provisions regarding how much numbers are used as long as they meet the criteria used by the tax assessor functional of the Surabaya Tax Office. The Resistance during the assessment process arises due to the lack of taxpayers and related parties disclosure regarding to the data and required information in the assessment. Apart from that, the assessment object which is classified as special property and the conditions during the field visit were different from the day of the assessment

Downloads

Download data is not yet available.

        Plum-X Analityc

References

Adinda, S. (2012). Analisis penetapan harga pasar wajar dalam transfer pricing atas intra-group management service di indonesia. Universitas Indonesia. http://lib.ui.ac.id/file?file=digital/20297266-S-Smita%20Adinda.pdf

Dyreng, S., Hanlon, M., & Maydew., E. L. (2008). Long-run corporate tax avoidance. The Accounting Review, 83(2), 61–82. https://www.researchgate.net/publication/228302496_Long-Run_Corporate_Tax_Avoidance

Husen, S. (2011). Masalah transfer pricing dalam praktek perpajakan. Jurnal Ekonomi, 65–81.

KPSPI-MAPPI. (2018). KEPI & SPI 2018. Masyarakat Profesi Penilai Indonesia.

Lingga, I. (2015). Aspek perpajakan dalam transfer pricing dan problematika praktik penghindaran pajak (tax avoidance). Zenit, 1(3), 1–14. https://repository.maranatha.edu/3941/1/Aspek%20Perpajakan%20dalam%20Transfer%20Pricing.pdf

Luthfiana, H. (2018). Pengaruh nilai tukar, tingkat suku bunga dan inflasi terhadap indeks harga saham sektor properti yang terdaftar di Bursa Efek Indonesia. Universitas Islam Indonesia. https://dspace.uii.ac.id/bitstream/handle/123456789/7274/15911096_HILMIA%20LUTHFIANA_MM46_JURNAL.pdf?sequence=2&isAllowed=y

Nurhayati, I. D. (2013). Evaluasi atas perlakuan perpajakan terhadap transaksi transfer pricing pada perusahaan multinasional di Indonesia. Jurnal Manajemen dan Akuntansi, 2(1), 1–14. http://publishing-widyagama.ac.id/ejournal-v2/index.php/jma/article/view/270

OECD Committee on Fiscal Affairs. (1979). Transfer pricing and multinational enterprises. In OECD Library.

Pahlevi, K. A., Nuzula, N. F., & Alfandia, N. S. (2019). Pemanfaatan transfer pricing documentation pada pemeriksaan transfer pricing untuk menilai kewajaran dan kelaziman transaksi afiliasi (studi pada kantor pelayanan pajak penanaman modal asing empat). Jurnal Administrasi Bisnis,73(1), 69–77. http://administrasibisnis.studentjournal.ub.ac.id/index.php/jab/article/view/2904

Panjalusman, P. A., Nugraha, E., & Setiawan, A. (2018). Pengaruh transfer pricing terhadap penghindaran pajak. Jurnal Pendidikan Akuntansi & Keuangan, 6(2), 105. https://doi.org/10.17509/jpak.v6i2.15916

Pardiastuti, P., Samrotun, Y., & Fajri, R. (2020). Faktor-Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2016-2018. Owner : Riset Dan Jurnal Akuntansi, 4(2), 337-345. doi:10.33395/owner.v4i2.210

Puji, T., & Aryani, Y. A. (2016). Tren penghindaran pajak perusahaan manufaktur di indonesia yang terdaftar di BEI tahun 2001-2014. Jurnal Akuntansi, XX(03), 375–388. https://www.neliti.com/id/publications/77249/tren-penghindaran-pajak-perusahaan-manufaktur-di-indonesia-yang-terdaftar-di-bei

Puspita, D., & Febrianti, M. (2018). Faktor-faktor yang memengaruhi penghindaran pajak pada perusahaan manufaktur di Bursa Efek Indonesia. Jurnal Bisnis dan Akuntansi, 19(1), 38–46. https://doi.org/10.34208/jba.v19i1.63

Ranjan, P., & Gozgor, G. (2019). Globalization and taxation: theory and evidence. European Journal of Political Economy, 59, 296–315. https://doi.org/10.1016/j.ejpoleco.2019.04.001

Saraswati, M. J., Saifi, M., & Dwiatmanto. (2015a). Evaluasi kewajaran harga dan kesesuaian metode transfer pricing dengan perdirjen pajak nomor per-32/pj/2011 (studi kasus pada PT. Mertex Indonesia). Journal of Chemical Information and Modeling, 53(9), 1689–1699. http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/view/52

Saraswati, M. J., Saifi, M., & Dwiatmanto. (2015b). Evaluasi kewajaran harga dan kesesuaian metode transfer pricing dengan Perdirjen Pajak Nomor PER-32/PJ/2011 (Studi kasus pada PT. Mertex Indonesia). Journal of Chemical Information and Modeling, 53(9), 1689–1699. http://perpajakan.studentjournal.ub.ac.id/index.php/perpajakan/article/view/52

Sari, P. S., & Salamun, S. (2019a). Analisis prinsip kewajaran dan kelaziman usaha terhadap transaksi afiliasi (studi kasus pada PT. ABC). Journal of Accounting and Capital Market Politeknik Bisnis dan Pasar Modal Campus-BCM, 2 (1), 23–33. http://jurnal.bcm.ac.id/index.php/jma/article/view/14

Sari, P. S., & Salamun, S. (2019b). Analisis prinsip kewajaran dan kelaziman usaha terhadap transaksi afiliasi (studi kasus pada PT ABC). Journal of Accounting and Capital Market Politeknik Bisnis Ddn Pasar Modal Campus-BCM, 2.1, 23–33. http://jurnal.bcm.ac.id/index.php/jma/article/view/14

Siregar, D. D. (2002). Optimalisasi pemberdayaan harta kekayaan negara: peran konsultan penilai dalam pemulihan ekonomi nasional. PT Gramedia Pustaka.

Tax Justice Network. (2020). The State of tax justice 2020?: Tax justice in the time of covid-19 (issue november). https://taxjustice.net/wp-content/uploads/2020/11/The_State_of_Tax_Justice_2020_ENGLISH.pdf

Yudizwara, M. (2018). Pengaruh transaksi afiliasi dan capital intensity terhadap penghindaran pajak. In Unpad Repository. Universtas Padjajaran. http://repository.unpad.ac.id/frontdoor/index/index/year/2020/docId/2471

Yusuf, H. (2008). Penentuan nilai wajar instrumen keuangan ketika pasar tidak aktif. Buletin Teknis 3. http://directory.umm.ac.id/sistem-pakar/Bultek%20No.%203%20Penentuan%20Nilai%20Wajar%20Instrumen%20Keuangan%20Ketika%20Pasar%20Tidak%20Aktif.pdf

Downloads

Published

2021-08-09

How to Cite

Irawan, F., & Safitri, W. K. F. . (2021). Kajian Proses Penilaian Kewajaran atas Transaksi Sewa Pihak Berelasi. Owner : Riset Dan Jurnal Akuntansi, 5(2), 578-588. https://doi.org/10.33395/owner.v5i2.491