Studi kasus penerapan metode comparable uncotrolled price atas suku bunga transaksi pinjaman antara pt. kln dengan pihak afiliasi
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2026
Pembimbing 1 : Yoseph Agus Bagus Budi Nurani
Subyek : Transfer pricing
Kata Kunci : transfer pricing, comparable uncontrolled price method, arm’s length principle, affiliate loans
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2026_LM_PJK_024032301083_Halaman-Judul.pdf | 10 | |
| 2. | 2026_LM_PJK_024032301083_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2026_LM_PJK_024032301083_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2026_LM_PJK_024032301083_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2026_LM_PJK_024032301083_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2026_LM_PJK_024032301083_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2026_LM_PJK_024032301083_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2026_LM_PJK_024032301083_Bab-1.pdf | 6 | |
| 9. | 2026_LM_PJK_024032301083_Bab-2.pdf |
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| 10. | 2026_LM_PJK_024032301083_Bab-3.pdf |
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| 11. | 2026_LM_PJK_024032301083_Bab-4.pdf |
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| 12. | 2026_LM_PJK_024032301083_Bab-5.pdf | 2 | |
| 13. | 2026_LM_PJK_024032301083_Daftar-Pustaka.pdf | 2 | |
| 14. | 2026_LM_PJK_024032301083_Lampiran.pdf |
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T Transaksi pinjaman antara pt kln dengan pihak afiliasi merupakan hal yang umumterjadi dalam kelompok usaha, namun penetapan suku bunga yang tidak mencerminkankondisi pasar dapat menimbulkan ketidakwajaran laba kena pajak dan berpotensimenimbulkan koreksi fiskal. sesuai ketentuan pmk nomor 172/pmk.03/2023, setiaptransaksi afiliasi wajib memenuhi prinsip kewajaran dan kelaziman usaha (arm’s lengthprinciple). pt kln melakukan transaksi pinjaman dengan abc ltd, entitas afiliasi yangberkedudukan di tiongkok, dengan karakteristik transaksi yang memerlukan penilaian ataskewajarannya. untuk menilai kewajaran suku bunga, digunakan metode comparableuncontrolled price dengan membandingkan tingkat bunga atas transaksi pinjaman afiliasiterhadap suku bunga pasar dari bank-bank di indonesia sebagai pihak independen. tinjauanini menegaskan pentingnya penerapan metode yang tepat agar suku bunga dalam transaksipinjaman afiliasi mencerminkan kondisi pasar wajar serta mendukung kepatuhan terhadapketentuan perpajakan yang berlaku.
L Loan transactions between pt kln and its affiliates are common within businessgroups, but setting interest rates that do not reflect market conditions can lead tounreasonable taxable profits and potentially result in fiscal corrections. in accordance withthe provisions of pmk no. 172/pmk.03/2023, every affiliate transaction must comply withthe arm’s length principle. pt kln conducted a loan transaction with abc ltd, an affiliateentity based in china, with transaction characteristics that required an assessment of itsfairness. to assess the arm’s-length nature of the interest rate, the comparable uncontrolledprice method is applied by comparing the interest rate of the affiliated loan transaction withmarket interest rates offered by independent banks in indonesia. this review underscores theimportance of applying an appropriate method to ensure that the interest rate in affiliatedloan transactions reflects arm’s-length market conditions and supports compliance with theapplicable tax regulations.
