ANALISIS YURIDIS MANIPULASI TRANSFER PRICING SEBAGAI KEJAHATAN PAJAK OLEH PERUSAHAAN MULTINASIONAL DI INDONESIA
Abstract
The practice of transfer pricing manipulation became Indonesia's obstruction into a welfare
state that was included in the Opening of the 4th Paragraph 1945 Constitution. Indonesia, as a
Welfare State, can be realized through tax revenues. Income in the tax sector is hampered by the
manipulation of transfer pricing by multinational companies. The current regulations regarding
transfer pricing are considered to be in competing with the practice. Based on this, the
problems formulated in this paper are as follows:1. What is the background of transfer pricing
manipulation by multinational companies in Indonesia?, 2How to position transfer pricing
manipulation by multinational companies in taxation in Indonesia, 3. What an attempt at
bullying transfer pricing manipulation by multinational corporations. Through descriptive
research methods of analysis with research data collection techniques, literature, and case
analysis as descriptive case studies. Thus, the practice of manipulation of transfer pricing as a
tax crime can be provided a solution through this paper.
Keywords: Transfer Pricing Manipulation; Taxes; Multinational Corporations
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