ANALISIS PENERAPAN CUSTOMS VALUATION DAN TRANSFER PRICING DALAM TRANSAKSI PARA PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA
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Abstract
Indonesia is ranked the 9th largest developing country with illicit financial flows with an
average of USD 18,071 billion per year and ranked 8th with the highest trade miss
invoicing over the period 2004 - 2013 with gross trade miss invoicing of USD 590.941
billion. (Global Financial Integrity, 2015). The relationship between transfer pricing and
customs valuation has been discussed in various national and international forums in
recent years. The purpose of this study is to analyze the relationship between customs
valuation for the calculation of import duties and transfer pricing carried out by
multinational companies in Indonesia. This study uses a qualitative method. The type of
data used in this study is secondary data in the form of books, journals, or written works
that can be obtained through literature studies and interviews with regulators,
practitioners, and academics. The results of the study show that there are similarities
between customs valuation and transfer pricing, namely they both use the concept of the
arm's length principle in setting a "fair price" and there are differences in focus and
importance between customs valuation and transfer pricing. The transfer pricing
adjustment at the end of the fiscal year can significantly affect the validity of the customs
value of the goods concerned..
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