TRANSFER PRICING IN THE PERSPECTIVE OF INTERNATIONAL BUSINESS LAW AND ETHICS
DOI:
https://doi.org/10.59733/jishup.v4i1.181Keywords:
Transfer Pricing, Law, Business Ethics, International, TaxAbstract
Transfer Pricing is currently widely carried out by multinational companies with the aim of avoiding taxes because the company wants a large amount of profit, Tax avoidance activities result in bad risks for the company related to the company's reputation in the wider community but in fact taxes are very important income in the country, because the tax revenue is used to finance all forms of national development for the welfare of the people. This research is motivated by government complaints about transfer pricing actions carried out by multinational manufacturing companies or other large companies which are considered very contrary to the state system of the Republic of Indonesia, The formulation of the problem in this study is how the process of transfer pricing occurs and its relationship to state revenues to the tax sector in Indonesia and how according to the views of international business law and ethics related to the application of transfer pricing in a company. This research is an empirical juridical research with a descriptive analytical approach.
Downloads
References
Ayu Ida, Budi Ispriyarso, Henry Juliani, (2016), Analisis Yuridis Terhadap Transfer Pricing Sebagai Upaya Penghindaran Pajak (Tax Avoidance), jurnal volume 5, Universitas Diponegoro.
I Gede Yudi Henrayana, (2016), Makalah Status Kasus Transfer Pricing PT Toyota Motor Manufacturing Indonesia, Politeknik Keuangan Negara.
Kiryanto dan Indri Atik Lestari, (2018), “Dampak International Financial Reporting Standard (IFRS) Terhadap Penghindaran Pajak (Tax Avoidance)”. Jurnal Riset Akuntansi Keuangan, 3 (2) : 1-19, diakses pada tanggal 27 Oktober 2025, https://doi.org/http://dx.doi.org/10.31002/rak.v3i2.1071
Mahmud Marzuki, Peter, (2016), Penelitian Hukum, Jakarta: Kencana Prenada Media Group.
Pudyatmoko, Sri, (2009), Pengantar Hukum Pajak, Yogyakarta: Andi
Setiawan, Hadi. (2014), Transfer Pricing dan Risikonya Terhadap Penerimaan Negara, jurnal diakses pada tanggal 27 Oktober 2025.
Soemitro, Rochmat, (1993), Pajak Penghasilan, Bandung: Pt Ereso.
Suandy, Erly, (2003), Perencanaan Pajak Edisi Revisi, Jakarta: Salemba Empat.
Suteki dan Galang Taufani, (2020), Metodologi Penelitian Hukum (Filsafat, Teori dan Praktik), Depok: Rajawali Pers
Tampubolon, Karianton dan Zulham Al Farizi, (2018), Transfer Pricing & Cara Membuat TP Doc, Yogyakarta: Deepublish.
Undang-Undang No 36 Tahun 2008 Tentang Pajak Penghasilan, Tanggal 23 September 2008 (Lembaga Negara Republik Indonesia Tahun 2008 Nomor 133)
Undang-Undang Nomor 7 Tahun 1983 Tentang Pajak Penghasilan
