Optimizing the Implementation of Beneficial Ownership in Transfer Pricing in Taxes as a Corporate Crime

Anita Kamilah; Md Zubair Kasem Khan

doi:10.58829/lp.8.2.2021.47-64

Authors

Anita Kamilah Faculty of Law, Universitas Suryakancana, Cianjur, Indonesia
Md Zubair Kasem Khan Baruch College, City University of New York, USA

DOI:

https://doi.org/10.58829/lp.8.2.2021.47-64

Keywords:

Corporate Crime, Taxation, Transfer Pricing, Beneficial Ownership

Abstract

Tax is a source of state revenue that plays a major role in financing all state expenditures, including financing national development. The absence of counter-performance that the taxpayer can directly accept is one of the causes of tax crimes committed by corporations through transfer pricing practices, which are difficult to hold accountable, so it is necessary to optimize the application of the principle of Beneficial ownership (BO). The aim of this research is to examine the factors that cause transfer pricing as a form of corporate crime, the application of Beneficial ownership principles in the field of taxation, and the obstacles encountered in implementing Beneficial ownership in the field of taxation along with the solutions. The method is a normative juridical approach, descriptive-analytical research specifications, data types, and sources are derived from secondary data through the support of primary legal materials, secondary legal materials, and tertiary legal materials, and data analysis is carried out qualitatively. The results of the study explain that transfer pricing is a corporate crime that is supported by the use of earnings management, the use of opportunities for special relationships, the support of political connections, and thin capitalization. The application of the principle of Beneficial ownership in the field of taxation means that owners are entitled to enjoy income in the form of dividends, interest and/or royalties, which both individual and corporate taxpayers receive. The obstacles faced in implementing BO in the field of taxation are the weak update of information on Beneficial owners and their changes and partial and sectoral regulations.

Abstrak

Pajak merupakan salah satu sumber pendapatan negara yang berperan besar dalam membiayai semua pengeluaran negara termasuk membiayai pembangunan nasional. Tidak adanya kontra prestasi yang langsung dapat diterima wajib pajak menjadi salah satu penyebab terjadinya kejahatan di bidang perpajakan yang dilakukan korporasi melalui praktik transfer pricing, yang sulit untuk dimintai pertanggungjawabannya sehingga perlu dioptimalkan penerapan prinsip Beneficial ownership (BO). Tujuan penelitian untuk mengkaji faktor-faktor penyebab terjadinya transfer pricing sebagai bentuk kejahatan korporasi, penerapan prinsip Beneficial ownership di bidang perpajakan dan kendala yang dihadapi dalam menerapkan Beneficial ownership di bidang perpajakan disertai solusinya. Metode pendekatan yuridis normatif, spesifikasi penelitian deskriptif analisis, jenis dan sumber data berasal dari data sekunder melalui dukungan bahan hukum primer, bahan hukum sekunder, dan bahan hukum tersier, dan analisis data dilakukan secara kualitatif. Hasil penelitian menjelaskan bahwa transfer pricing merupakan kejahatan korporasi yang didukung pemanfaatan manajemen laba, pemanfaatan peluang hubungan istimewa, dukungan political connection dan thin capitalization. Penerapan prinsip Beneficial ownership di bidang perpajakan merupakan pemilik yang berhak menikmati penghasilan berupa deviden,bunga dan atau royalti, yang diterima baik wajib pajak perorangan maupun wajib pajak badan. Kendala-kendala yang dihadapi dalam menerapkan (BO) di bidang perpajakan yaitu lemahnya update informasi Beneficial owner maupun perubahannya, serta regulasi yang bersifat parsial dan bersifat sektoral.

Kata kunci: Kejahatan Korporasi, Perpajakan, Transfer Pricing, Beneficial Ownership

References

Ariani, Nevey Varida. “Beneficial Owner: Mengenali Pemilik Manfaat Dalam Tindak Pidana Korporasi.” Jurnal Penelitian Hukum De Jure 20, no. 1 (2020): 71-84.

Ashofa, Burhan. Metode Penelitian Hukum. Jakarta: Rineka Cipta, 2001.

Darussalam. “Beneficial Owner Dalam Konteks Perpres No. 13/2018 Dan Pajak.” Last modified 2019. https://news.ddtc.co.id/benefi owner-dalamkonteks-perpres-no- 13-2018-dan-pajak-12661.

Dunning, John H., and Sarianna M. Lundan. Multinationals enterprises and the global economy. England: Addison-Wesley Publishing Company, 1993.

Falbo, Teza Deasvery, and Amrie Firmansyah. “Penghindaran pajak di Indonesia: multinationality dan manajemen laba.” Bisnis-Net Jurnal Ekonomi dan Bisnis 4, no. 1 (2021): 94-110.

Financial Action Task Force. “FATF Guidance Transparency and Beneficial ownership.” 2014. accessed 14 March 2018.

Hadiyono, Venatius. “Indonesia Dalam Menjawab Konsep Negara Welfare State dan Tatangannya.” Jurnal Hukum, Politik dan Kekuasaan 1, no. 1 (2020): 23-33.

Li, Jian and Alan Paisey. Transfer Pricing, A Diagrammatic and Case Study Introduction, With Special Reference to China. Boca Raton: Brown Walker Press, 2012.

Li, Jian and Alan Paisey. Transfer pricing audits in China. Springer, 2007.

Lumbantoruan, Henry Donald. “Pembentukan Regulasi Badan Usaha Dengan Model Omnibus Law.” to-ra 3, no. 1 (2017): 463-472.

Mayasari, Risa. “Analisis Penerapan Metode Gross Up Dalam Penghitungan PPH 21 Sebagai Salah Satu Strategi Perencanaan Pajak Pada SPPBE PT. Trijaya Adymix Jombang.” Al-Anwar 1, no. 1 (2017): 1-10.

Moeljono, Moeljono. “Faktor-Faktor yang Mempengaruhi Penghindaran Pajak.” Jurnal Penelitian Ekonomi Dan Bisnis 5, no. 1 (2020): 103-121.

Muladi, and Dwidja Priyatno. Pertanggungjawaban Pidana Korporasi. Jakarta: Penerbit Kencana Prenada Media Group, 2010.

Oe, Meita Djohan. “Pajak sebagai Penunjang Pembangunan Nasional di Indonesia.” Pranata Hukum 5, no. 2 (2010): 123-132.

Pajriyansyah, Ridwan and Amrie Firmansyah. “Pengaruh leverage, kompensasi rugi fiskal dan manajemen laba terhadap penghindaran pajak.” Keberlanjutan: Jurnal Manajemen Dan Jurnal Akuntansi 2, no. 1 (2017): 431–459.

Purwijanti, Kusrini, and Iman Prihandono. “Pengaturan Karakteristik Beneficiary Owner di Indonesia.” Notaire 1, no. 1 (2018): 53-86.

Romadhon, Fitri, Alifiatus Sholikhah, and Elisa Putri Wachdaniyah. “Pengaruh Manajemen Laba Terhadap Penghindaran Pajak (Studi Empiris Efek Pemoderasi Tata Kelola Perusahaan).” Jurnal Sociaperti 1, no. 2 (2021): 1-10.

Sahrir, Sahrir, Sofyan Syamsuddin, and Sultan Sultan. “Pengaruh koneksi politik, intensitas aset tetap, komisaris independen, profitabilitas dan leverage terhadap tax avoidance.” Jurnal Penelitian Ekonomi Akuntansi (JENSI) 5, no. 1 (2021): 14-30.

Sari, Kartika, and Rawidjo Mulyo Somoprawiro. “Pengaruh Corporate Governance, Koneksi Politik dan Profitabilitas Terhadap Potensi Tax Avoidance.” Jurnal Akuntansi 9, no. 1 (2020): 90-103.

Sekhar, G. V. “Transfer pricing-A case study of Vodafone.” International Journal of Engineering Science 6, no. 5 (2016): 6207-6210.

Sitanggang, Raymondo, and Amrie Firmansyah. “Transaksi dengan pihak berelasi dan praktik transfer pricing di Indonesia.” Jurnal Pajak dan Keuangan Negara (PKN) 2, no. 2 (2021): 34-52.

Suandy, Erly. Perencanaan Pajak (Edisi Kelima ed.). Jakarta: Salemba Empat, 2011.

Subechi, Imam. “Mewujudkan Negara Hukum Indonesia.” Jurnal Hukum dan Peradilan 1, no. 3 (2012): 339-358.

Taylor, Grantley, and Grant Richardson. “International corporate tax avoidance practices: Evidence from Australian firms.” The International Journal of Accounting 47, no. 4 (2012): 469-496.

The Organisation for Economic Co-operation and Development (OECD). “Disclosure of Beneficial Ownership and Control in Listed Companies in Asia.” 2016. accessed 17 November 2021.