SUCCESS RATE SENGKETA TRANSFER PRICING: PENYEBAB DAN STRATEGI

WAHYUNI, RATIH NUR (2023) SUCCESS RATE SENGKETA TRANSFER PRICING: PENYEBAB DAN STRATEGI. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui penyebab rendahnya success rate sengketa transfer pricing pada Direktorat Jenderal Pajak dan mengetahui strategi yang dapat dilakukan untuk memperbaiki tingkat keberhasilan tersebut. Penelitian ini menggunakan sequential mixed-methods. Teknik pengumpulan data yang digunakan adalah dokumentasi dan wawancara. Analisis data dilakukan menggunakan beberapa metode yaitu content analysis, exploratory factor analysis, logistic regression, serta discourse analysis. Hasil penelitian menunjukkan bahwa terdapat 5 faktor yang dapat menyebabkan rendahnya success rate Direktorat Jenderal Pajak dalam sengketa transfer pricing yaitu kualitas pemeriksaan, sumber daya manusia, mindset pegawai, peradilan semu serta keyakinan hakim. Strategi yang dapat dilakukan untuk meningkatkan success rate dalam sengketa transfer pricing tersebut adalah pelaksanaan kegiatan evaluasi, peningkatan sumber daya manusia dan peningkatan peran pengawasan. Kata kunci: sengketa pajak, transfer pricing, pemeriksaan pajak, keberatan dan banding pajak This research aims to identify the factors behind the low success rate of transfer pricing dispute at the Directorate General of Taxes and to determine strategies that can be implemented to improve this success rate. The research employs a sequential mixed-methods approach, utilizing documentation and interviews as data collection techniques. Data analysis is conducted using various methods, including content analysis, exploratory factor analysis, logistic regression, and discourse analysis. The findings reveal that there are five factors contributing to the low success rate of the Directorate General of Taxes in transfer pricing disputes: tax audit quality, human resources, employee mindset, quasijudicial process, and judge's conviction. Strategies to enhance the success rate in transfer pricing disputes include implementing evaluation activities, enhancing human resources quality and strengthening tax supervisory roles. Keywords: tax dispute, transfer pricing, tax audit, tax objections and appeals

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