Peran konsultan pajak dalam penyusunan dokumen transfer pricing berdasarkan arm’s length principle untuk kepatuhan pajak
DOI:
https://doi.org/10.60036/jbm.778Keywords:
Transfer Pricing, Arm's Length Principle, Kepatuhan Pajak, Konsultan Pajak, Dokumen Transfer PricingAbstract
Penelitian ini menganalisis faktor-faktor pertimbangan konsultan pajak dalam penyusunan dokumen transfer pricing, implementasi arm's length principle, dan kontribusinya terhadap kepatuhan pajak PT X. Menggunakan pendekatan kualitatif studi kasus melalui SAR Tax & Management Consultant, data dikumpulkan via wawancara semi-terstruktur, observasi partisipan selama satu bulan, dan analisis dokumen yang dianalisis dengan triangulasi dan NVivo. Temuan mengidentifikasi empat faktor kunci: kualitas data internal, karakteristik bisnis, regulasi PMK 172/2023, dan ketersediaan data benchmarking eksternal. Implementasi arm's length principle menggunakan analisis FAR (Fungsi, Aset, Risiko) dengan metode CUP, Cost Plus Method, dan RPM. Dokumentasi transfer pricing terbukti efektif meningkatkan kepatuhan pajak melalui mitigasi risiko pemeriksaan, transparansi pelaporan, dan penguatan posisi defensif menghadapi otoritas pajak.
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