HARMONISASI KETENTUAN PERPAJAKAN TRANSFER PRICING DALAM PENEGAKAN HUKUM PERJANJIAN PENGHINDARAN PAJAK BERGANDA (P3B) MENGHADAPI BASE EROSION AND PROFIT SHIFTING (BEPS)

Abstrak

Fenomena globalisasi ekonomi dan meningkatnya aktivitas lintas negara oleh perusahaan multinasional telah menimbulkan kompleksitas baru dalam sistem perpajakan internasional, khususnya terkait praktik transfer pricing dan penerapan Perjanjian Penghindaran Pajak Berganda (P3B). Permasalahan muncul ketika strategi Base Erosion and Profit Shifting (BEPS) dimanfaatkan untuk mengalihkan laba ke yurisdiksi dengan tarif pajak rendah, sehingga menggerus basis pajak negara sumber. Indonesia, sebagai negara berkembang yang bergantung pada penerimaan pajak penghasilan badan, menghadapi tantangan serius akibat ketidakharmonisan antara norma hukum nasional dan prinsip hukum internasional sebagaimana diatur dalam OECD Transfer Pricing Guidelines dan BEPS Action Plan. Penelitian ini bertujuan untuk menganalisis kepastian hukum dalam penanganan sengketa transfer pricing dan P3B di Pengadilan Pajak, serta merumuskan model harmonisasi hukum yang mampu menyeimbangkan antara kedaulatan fiskal nasional dan komitmen internasional. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan, konseptual, historis, dan komparatif antara Indonesia dan beberapa negara asia dan eropa. Analisis dilakukan terhadap ketentuan hukum positif, doktrin hukum, putusan pengadilan, dan instrumen internasional seperti Multilateral Instrument (MLI). Hasil penelitian menunjukkan bahwa ketidakpastian hukum timbul akibat perbedaan interpretasi atas prinsip arm’s length, beneficial ownership, dan permanent establishment antara otoritas pajak dan wajib pajak. Melalui sistem Advance Pricing Arrangement (APA), penerapan Mutual Agreement Procedure (MAP) dan Multilateral Instrument (MLI) yang konsisten, berhasil mewujudkan kepastian hukum dan keadilan fiskal yang lebih baik. Oleh karena itu, Indonesia perlu membangun sistem harmonisasi hukum transfer pricing dan P3B yang responsif terhadap prinsip keadilan, kepastian hukum, serta keterpaduan norma nasional dan internasional, guna memperkuat rule of law dan integritas sistem perpajakan nasional.

The phenomenon of economic globalization and the increasing cross-border activities of multinational enterprises have created new complexities in international taxation systems, particularly concerning transfer pricing practices and the implementation of Double Taxation Avoidance Agreements (DTAA). Problems arise when Base Erosion and Profit Shifting (BEPS) strategies are exploited to shift profits to low-tax jurisdictions, thereby eroding the tax base of source countries. As a developing nation reliant on corporate income tax revenues, Indonesia faces serious challenges due to disharmony between its national legal norms and international legal principles as outlined in the OECD Transfer Pricing Guidelinesand BEPS Action Plan. This study aims to analyze legal certainty in the settlement of transfer pricing and DTAA disputes before the Indonesian Tax Court and to formulate a model of legal harmonization capable of balancing national fiscal sovereignty with international commitments. The research employs a normative juridical method with statutory, conceptual, historical, and comparative approaches between Indonesia and Singapore. The analysis examines positive law, legal doctrines, judicial decisions, and international instruments such as the Multilateral Instrument (MLI). The findings reveal that legal uncertainty arises from differences in the interpretation of the arm’s length principle, beneficial ownership, and permanent establishment between tax authorities and taxpayers. Singapore, through its Advance Pricing Arrangement (APA) system and consistent implementation of the Mutual Agreement Procedure (MAP), has succeeded in ensuring better legal certainty and fiscal justice. Therefore, Indonesia needs to establish a harmonized legal framework for transfer pricing and DTAA that is responsive to the principles of justice (John Rawls), legal certainty (Gustav Radbruch), and the integration of national and international norms (Ralf Michaels) in order to strengthen the rule of law and the integrity of the national taxation system.