TRANSFER PRICING DALAM HUKUM BISNIS INDONESIA: MEWUJUDKAN KEADILAN PADA TRANSAKSI PIHAK BERELASI

Abstract

Dalam konteks globalisasi, praktik transfer pricing antar perusahaan berelasi menjadi isu penting dalam hukum bisnis dan perpajakan. Di Indonesia, pengaturan mengenai transfer pricing telah diatur dalam Pasal 18 ayat (3) Undang-Undang Pajak Penghasilan yang kemudian ditegaskan kembali melalui Undang-Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (UU HPP). Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan dan konseptual. Hasil penelitian menunjukkan bahwa prinsip keadilan dalam pengaturan transfer pricing di Indonesia telah diwujudkan melalui penerapan Arm's Length Principle sebagaimana diatur dalam UU HPP dan peraturan turunannya, termasuk PMK Nomor 172 Tahun 2023. Namun, implementasinya masih menghadapi hambatan, terutama potensi ketidakadilan akibat kewenangan luas otoritas pajak dalam melakukan koreksi transaksi afiliasi. Diperlukan rekonstruksi norma hukum yang lebih menekankan pada keadilan prosedural dan substansial, sehingga transfer pricing dapat ditempatkan sebagai praktik bisnis yang sah dan berkeadilan.

In the context of globalization, transfer pricing among related-party companies has become a crucial issue in business law and taxation. In Indonesia, transfer pricing regulation is stipulated in Article 18 paragraph (3) of the Income Tax Law, reaffirmed by Law Number 7 of 2021 concerning the Harmonization of Tax Regulations (HPP Law). This study employs a normative juridical method with statutory and conceptual approaches. The findings indicate that the principle of justice in transfer pricing regulation has been reflected through the implementation of the Arm's Length Principle as stipulated in the HPP Law and its derivative regulations, including Minister of Finance Regulation Number 172 of 2023. Nevertheless, its implementation still faces obstacles, particularly potential injustices arising from the broad authority of tax authorities to adjust affiliated transactions. A reconstruction of legal norms emphasizing both procedural and substantive justice is necessary, so that transfer pricing can be recognized as a legitimate and just business practice.