TANTANGAN DAN STRATEGI PENERAPAN ARMS’S LENGTH PRINCIPLE DALAM TRANSFER PRICING: KAJIAN PUSTAKA LITERATUR

Abstrak

Penelitian ini menganalisis tantangan dan strategi implementasi Arm's Length Principle (ALP) dalam transfer pricing di Indonesia melalui kajian pustaka sistematis. Perubahan regulasi melalui PMK-172/2023 yang menerapkan pendekatan ex-ante telah menciptakan kompleksitas baru dalam pengawasan transfer pricing perusahaan multinasional. Hasil penelitian menunjukkan bahwa implementasi ALP menghadapi tantangan multidimensional meliputi kompleksitas regulasi, keterbatasan data pembanding yang relevan terutama untuk transaksi aset tidak berwujud dan jasa unik, kesulitan pemilihan metode penentuan harga transfer yang tepat, dan kebutuhan dokumentasi yang ekstensif. Penelitian ini memberikan kontribusi praktis bagi perusahaan multinasional dalam mengembangkan strategi transfer pricing yang efektif dan bagi otoritas pajak dalam meningkatkan framework pengawasan transfer pricing di Indonesia. This study analyzes the challenges and strategies for implementing the Arm's Length Principle (ALP) in transfer pricing in Indonesia through a systematic literature review. Regulatory changes through PMK-172/2023, which implement an ex-ante approach, have created new complexities in the transfer pricing oversight of multinational companies. The results indicate that ALP implementation faces multidimensional challenges, including regulatory complexity, limited relevant comparable data, particularly for intangible asset and unique service transactions, difficulty in selecting an appropriate transfer pricing method, and extensive documentation requirements. This study provides practical contributions to multinational companies in developing effective transfer pricing strategies and to tax authorities in improving the transfer pricing oversight framework in Indonesia.