METODE TRANSFER PRICING: HIERARCHY ATAU THE MOST APPROPRIATE?

Authors

DOI:

https://doi.org/10.31092/jpi.v4i1.1433

Keywords:

metode transfer pricing, pendekatan hirarki, pendekatan paling tepat

Abstract

Penentuan metode transfer pricing yang dikenal saat ini dilakukan dengan pendekatan “yang paling tepat†(the most appropriate). Pendekatan hirarki yang sebelumnya digunakan dianggap kurang memenuhi kaidah logika dan sistematika yang baik. Penelitian ini bertujuan untuk menginvestigasi bagaimana pendekatan hierarchy dan the most appropriate berdasarkan studi literatur. Hasil penelitian menunjukkan bahwa sebetulnya tidak ada yang perlu dipertentangkan antara kedua pendekatan tersebut. Pendekatan the most appropriate tetap memiliki unsur hirarki dalam pelaksanaannya.

Determination of the transfer pricing method that is currently known is carried out using “the most appropriate" approach. The previous approach (hierarchy) was widely is considered unfamiliar with good logical and unsystematical. This study aims to investigate how the hierarchical and most appropriate approach is based on the literature study. The results of the study show that there is actually nothing to contradict the two approaches. The most appropriate approach still has an element of hierarchy in its implementation.

References

Amidu, M., Coffie, W., & Acquah, P. (2019). Transfer pricing, earnings management and tax avoidance of firms in Ghana. Journal of Financial Crime, 26(1), 235–259. https://doi.org/10.1108/JFC-10-2017-0091

Baldenius, T., Melumad, N. D., & Reichelstein, S. (2004). Integrating Managerial and Tax Objectives in Transfer Pricing. In THE ACCOUNTING REVIEW (Vol. 79, Issue 3).

Borkowski, S. C. (1996). An Analysis (Meta-and Otherwise) of Multinational Transfer Pricing Research. The International Journal of Accounting, 31(1), 39-53.

Challoumis, C. (2019). Transfer Pricing Methods for Services and the Policy of Fixed Length Principle. Economics and Business, 33(1), 222–232. https://doi.org/10.2478/eb-2019-0016

Choi, J. P., Furusawa, T., & Ishikawa, J. (2020). Transfer pricing regulation and tax competition. Journal of International Economics, 127, 103367. https://doi.org/10.1016/j.jinteco.2020.103367

Cravens, K. S. (1997). Examining the Role of Transfe, r Pricing.as a Strategy for Multinational Firms. In btternational Business Review (Vol. 6, Issue 2).

Dyreng, S. D., & Lindsey, B. P. (2009). Using financial accounting data to examine the effect of foreign operations located in tax havens and other countries on U.S. multinational firms’ Tax rates. Journal of Accounting Research, 47(5), 1283–1316. https://doi.org/10.1111/j.1475-679X.2009.00346.x

Feinschreiber, R. (2003). Transfer Pricing Method: An Application Guide. John Wiley & Sons.

Horner, F. M. (1996). International Cooperation and Understanding: What’s New About the OECD’s Transfer Pricing Guidelines. In 50 U. Miami L. Rev (Vol. 50). https://repository.law.miami.edu/umlrAvailableat:https://repository.law.miami.edu/umlr/vol50/iss3/8

Hsu, V. N., Xiao, W., & Xu, J. (2019). The Impact of Tax and Transfer Pricing on a Multinational Firm’s Strategic Decision of Selling to a Rival. Production and Operations Management, 28(9), 2279–2290. https://doi.org/10.1111/poms.13050

Juranek, S., Schindler, D., & Schjelderup, G. (2017). Transfer Pricing Regulation and Taxation of Royalty Payments. Journal of Public Economic Theory, 20(1), 67-84.

Kadet, J. M. (2015). Reprinted from Tax Notes Int’l (Vol. 77). http://ssrn.com/abstract=2593548http://ssrn.com/abstract=2593548

Kant Padhi Professor, S. (2019). Article ID: IJARM_10_01_001 Cite this Article: Dr. Subha Kant Padhi, Transfer Pricing a Review of Literature. In International Journal of Advanced Research in Management (IJARM) (Vol. 10, Issue 1). http://www.iaeme.com/ijarm/index.asp1http://www.iaeme.com/IJARM/issues.asp?JType=IJARM&VType=10&IType=1JournalImpactFactor

Kekana, N. D. (2020). The effectiveness of the adopted OECD transfer pricing dispute resolution mechanisms in an African context (Doctoral dissertation, University of Pretoria).

Kirmil, M.M. (2014). Overview of Transfer Pricing Methodologies: The Best Method Rule, Transaction-Based Method, and Profit-Based Method. In D.B. Blair (Eds.) Transfer Pricing Answer Book 2014. (3rd Ed., pp. 137-180).

Nguyen, N. T. (2019). The Relationship between FDI Enterprise Earnings and Signs of Transfer Pricing. Journal of Sustainable Development, 12(4), 99. https://doi.org/10.5539/jsd.v12n4p99

OECD (2017). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. OECD Publishing, Paris. http://dx.doi.org/10.1787/tpg-2017-en

Picciotto, S. (2020). Technocracy in the Era of Twitter: Between intergovernmentalism and supranational technocratic politics in global tax governance. Regulation and Governance. https://doi.org/10.1111/rego.12351

Plesner Rossing, C., Cools, M., & Rohde, C. (2017). International transfer pricing in multinational enterprises. Journal of Accounting Education, 39, 55–67. https://doi.org/10.1016/j.jaccedu.2017.02.002

Rabbi, F., & Almutairi, S. S. (2021). Corporate Tax Avoidance Practices of Multinationals and Country Responses to Improve Quality of Compliance. International Journal for Quality Research, 15(1), 21–44. https://doi.org/10.24874/IJQR15.01-02

Tørsløv, T. R., Wier, L. S., & Zucman, G. (2020). Externalities in international tax enforcement: Theory and evidence (No. w26899). National Bureau of Economic Research.

United Nations (2017). Practical Manual on Transfer Pricing for Developing Countries.

Published

2021-12-09

How to Cite

Irawan, F. (2021). METODE TRANSFER PRICING: HIERARCHY ATAU THE MOST APPROPRIATE?. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 4(1), 34–40. https://doi.org/10.31092/jpi.v4i1.1433

Most read articles by the same author(s)