Account Representative’s Challenges in Supervising Affiliated Transactions on Intragroup Loans
Abstract
Amendments to the supervisory business process by the Directorate General of Taxes in SE-05/PJ/2022 require the Account Representative to conduct transfer pricing analysis. The analysis at the supervision stage is expected to improve cooperative compliance and reduce transfer pricing disputes. This study will examine the problems in monitoring affiliate transactions on intragroup loans by Account Representatives as a result of business process changes. This study makes a empirical contribution by addressing research gap in affiliate transactions on intragroup loans from the standpoint of tax supervisions. This study is a case study on Account Representatives at the Directorate General of Taxes, conducted using qualitative descriptive methodologies. Open-ended surveys and interviews are utilized for triangulation purposes to increase the level of validity. The findings revealed that barriers to the supervision of affiliate transactions on intragroup loans include inadequate personnel capability, lack of taxpayer cooperation, regulatory issues and organizational issues.
Downloads
Download data is not yet available.
References
Andiko, T. (2018). Analisis implementasi kebijakan pemeriksaan pajak di Indonesia ditinjau dari konsep cooperative compliance [Universitas Indonesia]. https://lib.ui.ac.id/detail?id=20476490&lokasi=lokal
Boroh, C. S., & Mursalim. (2018). Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak dan Kompetensi Account Representative terhadap Penerimaan Pajak (Studi Kasus KPP Madya Makassar). Jurnal Aplikasi Manajemen, Ekonomi Dan Business, 2(2), 23–35. https://www.jameb.stimlasharanjaya.ac.id/JAMEB/article/view/63/31
Chalu, H., & Mzee, H. (2018). Determinants of tax audit effectiveness in Tanzania. Managerial Auditing Journal, 33(1), 35–63. https://doi.org/10.1108/MAJ-06-2016-1390
DJP. (2024). Laporan Kinerja Direktorat Jenderal Pajak Tahun 2023. https://pajak.go.id/sites/default/files/2024-03/Laporan%20Kinerja%20Direktorat%20Jenderal%20Pajak%202023.pdf
Eden, L. (2020). David and the Three Goliaths – Defending the Arm’s Length Principle. Tax Management International Journal. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3692565
Gumaila, M. A., & Adiyanto, T. (2021). Peran Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK) sebagai Sarana untuk Menekan Jumlah Keberatan Pajak di Kantor Pelayanan Pajak Pratama Yogyakarta Ditinjau dari Asas Efisiensi. https://etd.repository.ugm.ac.id/penelitian/detail/199350
Hardiyanto, I. (2019). PERMASALAHAN TRANSFER PRICING DALAM UNDANG-UNDANG PAJAK DI INDONESIA. Jurnal Magister Hukum ARGUMENTUM, 6(1), 1082–1103. https://doi.org/10.24123/argu.v6i1.1859
Kristiaji, B. B., & Utama, M. P. (2023). Analisis Transfer Pricing atas Transaksi Keuangan Intragrup. In Darussalam, D. Septriadi, B. B. Kristiaji, & A. R. Marhani (Eds.), Transfer Pricing: Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional: Vol. II (Kedua, pp. 105–158). DDTC.
Mashiri, E., Dzomira, S., & Canicio, D. (2021). Transfer pricing auditing and tax forestalling by Multinational Corporations: A game theoretic approach. Cogent Business & Management, 8(1). https://doi.org/10.1080/23311975.2021.1907012
Maulana, A., & Abbas, Y. (2021). KETERTERAPAN KONSEP COOPERATIVE COMPLIANCE PADA AKTIVITAS PENGAWASAN WAJIB PAJAK. JABE (Journal of Applied Business and Economic), 8(2), 208. https://doi.org/10.30998/jabe.v8i2.11430
Muhammadi, A. H., Ahmed, Z., & Habib, A. (2016). Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives. Asian Review of Accounting, 24(3), 313–337. https://doi.org/10.1108/ARA-10-2014-0112
Muzaki, I. S., Garis, R. R., Rozak, D. A., & Kasman, K. (2020). Efektivitas Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Terhadap Penerimaan Pajak di KPP Pratama Ciamis. Jurnal Ilmiah Akuntansi Dan Keuangan, 9(1), 12–18. https://doi.org/10.32639/jiak.v9i1.365
Natama, R. A. M., & Irawan, F. (2021). Analisis Penerapan Arm’s Length Principle Dalam Transaksi Pinjaman. Competitive: Jurnal Akuntansi Dan Keuangan, 5(2), 243–258. https://jurnal.umt.ac.id/index.php/competitive/article/view/5278/2845
Nations, U. (2021). United Nations Practical Manual on Transfer Pricing for Developing Countries. United Nations. https://desapublications.un.org/publications/united-nations-practical-manual-transfer-pricing-developing-countries
OECD. (2022). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022. OECD. https://doi.org/10.1787/0e655865-en
Oguttu, A. W. (2020). Challenges of Applying the Comparability Analysis in Curtailing Transfer Pricing: Evaluating the Suitability of Some Alternative Approaches in Africa. Intertax, 48(Issue 1), 74–102. https://doi.org/10.54648/TAXI2020006
Parmono, F. V. (2016). Analisis Efektivitas Surat Himbauan atau Surat Permintaan Penjelasan atas Data dan atau Keterangan (SP2DK) terhadap Penerimaan Pajak pada KPP Pratama Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(1), 860–973. https://ejournal.unsrat.ac.id/index.php/emba/article/view/11839
Peraturan Menteri Keuangan Republik Indonesia Tentang Penerapan Prinsip Kewajaran Dan Kelaziman Usaha Dalam Transaksi Yang DIpengaruhi Hubungan Istimewa (PMK Nomor 172 Tahun 2023), Pub. L. No. 172 (2023). https://jdih.kemenkeu.go.id/en/dokumen/peraturan/9edac120-e189-4174-b18a-08dc131180ba
Prokoph, T. (2022). Applying the Arm’s Length Principle to High-Risk and Low-Risk Financing/Treasury Entities - A Case Study. International Transfer Pricing Journal, 173–181.
Sarbunan, Y., Safriliana, R., & Suprapti. (2023). Tax Revenue: Account Representative Competency and Taxpayer Compliance. Jurnal Akuntansi Dan Perpajakan, 9(1). https://jurnal.unmer.ac.id/index.php/ap/article/view/9027
Sari, A. L., & Nuryanah, S. (2023). ANALISIS SENGKETA PAJAK ATAS PEMBATASAN PERBANDINGAN UTANG DAN MODAL PERUSAHAAN. Media Riset Akuntansi, Auditing & Informasi, 23(2), 203–224. https://doi.org/10.25105/mraai.v23i2.16956
Savin-Baden, M., & Howell Major, C. (2023). Qualitative Research. Routledge. https://doi.org/10.4324/9781003377986
Sebele-Mpofu, F., Mashiri, E., & Schwartz, S. C. (2021). An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries. Cogent Business & Management, 8(1). https://doi.org/10.1080/23311975.2021.1944007
Simamora, B. E. P. P., & Hermawan, A. A. (2018). Transfer Pricing Analysis on Intra-Group Services and the Related Transfer Pricing Disputes from Indonesian Tax Perspectives. Proceedings of the 6th International Accounting Conference (IAC 2017). https://doi.org/10.2991/iac-17.2018.5
Sugiyono. (2013). Metode Penelitian Kuantitatif dan Kualitatif dan R&D (19th ed.). Alfabeta.
Surat Edaran Direktur Jenderal Pajak Tentang Pengawasan Kepatuhan Wajib Pajak (SE-05/PJ/2022) (2022).
Woodside, A. G. (2010). Case Study Research: Theory, Methods, Practice. Emerald Group Publishing Limited.
Yin, R. K. (2018). Case Study Research and Applications: Design and Methods (L. Fargotstein, Ed.; Sixth Edition). SAGE Publications, Inc.
Zulfiqar, F. L., Ulupui, I. G. K. A., & Respati, D. K. (2023). A qualitative analysis on transfer pricing tax audit performance in Indonesia. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 5(1), 73–84. https://doi.org/10.36407/akurasi.v5i1.805
Boroh, C. S., & Mursalim. (2018). Pengaruh Pemahaman Peraturan Perpajakan, Kesadaran Wajib Pajak dan Kompetensi Account Representative terhadap Penerimaan Pajak (Studi Kasus KPP Madya Makassar). Jurnal Aplikasi Manajemen, Ekonomi Dan Business, 2(2), 23–35. https://www.jameb.stimlasharanjaya.ac.id/JAMEB/article/view/63/31
Chalu, H., & Mzee, H. (2018). Determinants of tax audit effectiveness in Tanzania. Managerial Auditing Journal, 33(1), 35–63. https://doi.org/10.1108/MAJ-06-2016-1390
DJP. (2024). Laporan Kinerja Direktorat Jenderal Pajak Tahun 2023. https://pajak.go.id/sites/default/files/2024-03/Laporan%20Kinerja%20Direktorat%20Jenderal%20Pajak%202023.pdf
Eden, L. (2020). David and the Three Goliaths – Defending the Arm’s Length Principle. Tax Management International Journal. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3692565
Gumaila, M. A., & Adiyanto, T. (2021). Peran Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK) sebagai Sarana untuk Menekan Jumlah Keberatan Pajak di Kantor Pelayanan Pajak Pratama Yogyakarta Ditinjau dari Asas Efisiensi. https://etd.repository.ugm.ac.id/penelitian/detail/199350
Hardiyanto, I. (2019). PERMASALAHAN TRANSFER PRICING DALAM UNDANG-UNDANG PAJAK DI INDONESIA. Jurnal Magister Hukum ARGUMENTUM, 6(1), 1082–1103. https://doi.org/10.24123/argu.v6i1.1859
Kristiaji, B. B., & Utama, M. P. (2023). Analisis Transfer Pricing atas Transaksi Keuangan Intragrup. In Darussalam, D. Septriadi, B. B. Kristiaji, & A. R. Marhani (Eds.), Transfer Pricing: Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional: Vol. II (Kedua, pp. 105–158). DDTC.
Mashiri, E., Dzomira, S., & Canicio, D. (2021). Transfer pricing auditing and tax forestalling by Multinational Corporations: A game theoretic approach. Cogent Business & Management, 8(1). https://doi.org/10.1080/23311975.2021.1907012
Maulana, A., & Abbas, Y. (2021). KETERTERAPAN KONSEP COOPERATIVE COMPLIANCE PADA AKTIVITAS PENGAWASAN WAJIB PAJAK. JABE (Journal of Applied Business and Economic), 8(2), 208. https://doi.org/10.30998/jabe.v8i2.11430
Muhammadi, A. H., Ahmed, Z., & Habib, A. (2016). Multinational transfer pricing of intangible assets: Indonesian tax auditors’ perspectives. Asian Review of Accounting, 24(3), 313–337. https://doi.org/10.1108/ARA-10-2014-0112
Muzaki, I. S., Garis, R. R., Rozak, D. A., & Kasman, K. (2020). Efektivitas Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Terhadap Penerimaan Pajak di KPP Pratama Ciamis. Jurnal Ilmiah Akuntansi Dan Keuangan, 9(1), 12–18. https://doi.org/10.32639/jiak.v9i1.365
Natama, R. A. M., & Irawan, F. (2021). Analisis Penerapan Arm’s Length Principle Dalam Transaksi Pinjaman. Competitive: Jurnal Akuntansi Dan Keuangan, 5(2), 243–258. https://jurnal.umt.ac.id/index.php/competitive/article/view/5278/2845
Nations, U. (2021). United Nations Practical Manual on Transfer Pricing for Developing Countries. United Nations. https://desapublications.un.org/publications/united-nations-practical-manual-transfer-pricing-developing-countries
OECD. (2022). OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022. OECD. https://doi.org/10.1787/0e655865-en
Oguttu, A. W. (2020). Challenges of Applying the Comparability Analysis in Curtailing Transfer Pricing: Evaluating the Suitability of Some Alternative Approaches in Africa. Intertax, 48(Issue 1), 74–102. https://doi.org/10.54648/TAXI2020006
Parmono, F. V. (2016). Analisis Efektivitas Surat Himbauan atau Surat Permintaan Penjelasan atas Data dan atau Keterangan (SP2DK) terhadap Penerimaan Pajak pada KPP Pratama Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(1), 860–973. https://ejournal.unsrat.ac.id/index.php/emba/article/view/11839
Peraturan Menteri Keuangan Republik Indonesia Tentang Penerapan Prinsip Kewajaran Dan Kelaziman Usaha Dalam Transaksi Yang DIpengaruhi Hubungan Istimewa (PMK Nomor 172 Tahun 2023), Pub. L. No. 172 (2023). https://jdih.kemenkeu.go.id/en/dokumen/peraturan/9edac120-e189-4174-b18a-08dc131180ba
Prokoph, T. (2022). Applying the Arm’s Length Principle to High-Risk and Low-Risk Financing/Treasury Entities - A Case Study. International Transfer Pricing Journal, 173–181.
Sarbunan, Y., Safriliana, R., & Suprapti. (2023). Tax Revenue: Account Representative Competency and Taxpayer Compliance. Jurnal Akuntansi Dan Perpajakan, 9(1). https://jurnal.unmer.ac.id/index.php/ap/article/view/9027
Sari, A. L., & Nuryanah, S. (2023). ANALISIS SENGKETA PAJAK ATAS PEMBATASAN PERBANDINGAN UTANG DAN MODAL PERUSAHAAN. Media Riset Akuntansi, Auditing & Informasi, 23(2), 203–224. https://doi.org/10.25105/mraai.v23i2.16956
Savin-Baden, M., & Howell Major, C. (2023). Qualitative Research. Routledge. https://doi.org/10.4324/9781003377986
Sebele-Mpofu, F., Mashiri, E., & Schwartz, S. C. (2021). An exposition of transfer pricing motives, strategies and their implementation in tax avoidance by MNEs in developing countries. Cogent Business & Management, 8(1). https://doi.org/10.1080/23311975.2021.1944007
Simamora, B. E. P. P., & Hermawan, A. A. (2018). Transfer Pricing Analysis on Intra-Group Services and the Related Transfer Pricing Disputes from Indonesian Tax Perspectives. Proceedings of the 6th International Accounting Conference (IAC 2017). https://doi.org/10.2991/iac-17.2018.5
Sugiyono. (2013). Metode Penelitian Kuantitatif dan Kualitatif dan R&D (19th ed.). Alfabeta.
Surat Edaran Direktur Jenderal Pajak Tentang Pengawasan Kepatuhan Wajib Pajak (SE-05/PJ/2022) (2022).
Woodside, A. G. (2010). Case Study Research: Theory, Methods, Practice. Emerald Group Publishing Limited.
Yin, R. K. (2018). Case Study Research and Applications: Design and Methods (L. Fargotstein, Ed.; Sixth Edition). SAGE Publications, Inc.
Zulfiqar, F. L., Ulupui, I. G. K. A., & Respati, D. K. (2023). A qualitative analysis on transfer pricing tax audit performance in Indonesia. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 5(1), 73–84. https://doi.org/10.36407/akurasi.v5i1.805
Published
2024-09-06
How to Cite
WURYANINGSIH, Heni; NURYANAH, Siti.
Account Representative’s Challenges in Supervising Affiliated Transactions on Intragroup Loans.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 8, sep. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/115109>. Date accessed: 21 nov. 2024.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
