Implementasi Prinsip Arm’s Length Dalam Transfer Pricing Untuk Mencegah Penghindaran Pajak Internasional

Authors

  • Annisa Mulyani Universitas Islam Negeri Sumatera Utara, Indonesia
  • Zakaria Ahmed Universitas Islam Negeri Sumatera Utara, Indonesia
  • Muhammad Ridho Alfikri Universitas Islam Negeri Sumatera Utara, Indonesia
  • Nurlaila Nurlaila Universitas Islam Negeri Sumatera Utara, Indonesia

DOI:

https://doi.org/10.57235/bima.v2i1.5014

Keywords:

arm’s length, transfer pricing, penghindaran pajak, perpajakan internasional, OECD

Abstract

Transfer pricing merupakan salah satu isu penting dalam dunia perpajakan internasional yang berpotensi digunakan sebagai alat untuk penghindaran pajak. Prinsip arm’s length, sebagaimana diatur dalam Pedoman Transfer Pricing OECD, menjadi landasan utama untuk menentukan harga transaksi antar pihak yang memiliki hubungan istimewa agar sesuai dengan kondisi pasar independen. Penelitian ini bertujuan untuk menganalisis implementasi prinsip arm’s length dalam transfer pricing dan efektivitasnya dalam mencegah penghindaran pajak internasional. Dengan menggunakan pendekatan yuridis-normatif. Penelitian ini mengeksplorasi kebijakan perpajakan di beberapa negara, studi kasus terkait transfer pricing, serta tantangan dalam penerapan prinsip arm’s length. Hasil penelitian menunjukkan bahwa penerapan prinsip ini efektif dalam menciptakan keadilan fiskal, meskipun masih terdapat kendala seperti perbedaan interpretasi antar negara dan keterbatasan data pembanding yang andal. Penelitian ini menyarankan peningkatan kerja sama internasional dan harmonisasi regulasi untuk mengatasi hambatan tersebut. Implementasi yang optimal dari prinsip arm’s length dapat menjadi instrumen yang kuat dalam mendukung sistem perpajakan internasional yang adil dan berkelanjutan.

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Published

2025-02-27

Issue

Vol. 2 No. 1 (2025): Januari 2025

Section

Articles

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