DOI: https://doi.org/10.14710/mmh.49.2.2020.112-124

ANALISIS PENERAPAN KETENTUAN PERPAJAKAN ATAS PERBANDINGAN HUTANG DAN MODAL DI INDONESIA

*Ginda Togatorop  -  Fakultas Ilmu Administrasi, Universitas Indonesia, Indonesia
Maria R.U.D. Tambunan  -  Fakultas Ilmu Administrasi, Universitas Indonesia, Indonesia
Open Access Copyright (c) 2020 Masalah-Masalah Hukum under http://creativecommons.org/licenses/by-nc/4.0.

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Abstract

Artikel ini membahas penerapan ketentuan perpajakan terkait perbandingan hutang dan modal ratio di Indonesia sebagai salah satu bentuk pengalihan laba untuk minimalisir beban pajak oleh perusahaan multi nasional dengan melakukan pinjaman jumlah besar kepada pihak afiliasi sebagai modal usaha. Akibatnya, terjadi penggerusan basis pemajakan di Indonesia dengan pembayaran bunga dengan jumlah yang tidak rasional untuk mengurangi penghasilan neto. Penelitian ini menggunakan metode penelitian kualitatif dengan teknik pengumpulan data kualitatif. Hasil penelitian menunjukkan bahwa ketentuan yang diterapkan saat ini merupakan salah satu langkah maju dalam mencegah terjadinya erosi basis pemajakan, yaitu menetapkan rasio utang terhadap modal sebesar 4:1. Namun, ketentuan tersebut masih menyisakan pekerjaan rumah seperti apakah rasio demikian benar-benar mampu mencerminkan struktur permodalan suatu entitas bisnis dimana setiap sektor industri memiliki karakteristik struktur permodalannya masing-masing.

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Keywords: Perbandingan Utang dan Modal; Transfer Pricing; Penggeseran Laba; Erosi Basis Pemajakan; Prinsip Kewajaran

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