Analisis Strategi Direktorat Jenderal Pajak untuk Meminimalkan Praktik Transfer Pricing sebagai Peningkatan Pendapatan Negara (Studi pada Kantor Pelayanan Pajak Madya Dua Medan)

Abstract

Transfer pricing practices are part of many global issues that often occur in the world of taxation. This practice has become an important issue and received the focus of many countries in the world including Indonesia. Transfer pricing practice is an incorrect action because it has harmed the government. The impact of transfer pricing practice has resulted in consequences for the country where the company conducts the practice. Therefore, the government, especially the Directorate General of Taxes (DJP) needs to review the strategy or rules and regulations that have been running. The negative practice of transfer pricing needs to be suppressed and minimized by the Directorate General of Taxes to achieve an increase in state revenue from taxes. The purpose of this study is to determine the strategy of the Directorate General of Taxes in minimizing transfer pricing practices as an increase in state revenue, as well as factors that can affect the success of the Directorate General of Taxes strategy as an increase in state revenue. This research uses qualitative methods by using interview data collection techniques and literature review to obtain information in this research. The research location was conducted at the medium Tax Office Two Of Medan which is located at Jl. Sukamulia No.17 Regional Office Building of Directorate General of Taxes North Sumatra I 3rd Floor, Kec. Medan Maimun, Medan City, North Sumatra 20151. The results of this study are the Directorate General of Taxes' strategy in minimizing transfer pricing practices as an increase in state revenue is by implementing ALP (Arm's Length Principle), APA (advance pricing agreement), MAP (mutual agreement procedure), and implementing the PASTI Program (Supervision, Analysis, and Study of Affiliated Transactions), then the factors that can affect the success of the Directorate General of Taxes' strategy are divided into two, which are internal factors (quality of human resources, technology and infrastructure, leadership and management, interdivisional cooperation) and external factors (legal and regulatory developments, international cooperation, technology and innovation).