Tinjauan Tiga Putusan Pengadilan Pajak atas Sengketa Transfer Pricing terkait Transaksi Biaya Bunga Pinjaman

Abstract

Penelitian ini mengkaji sengketa transfer pricing atas transaksi biaya bunga pinjaman yang melibatkan PT X, PT Y, dan PT Z yang diselesaikan melalui putusan Pengadilan Pajak. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus terhadap putusan tahun 2020–2024. Sengketa timbul karena perbedaan pandangan antara Wajib Pajak (WP) dan Direktorat Jenderal Pajak (DJP) mengenai kewajaran pinjaman afiliasi. Fokus penelitian meliputi keberadaan pinjaman, kewajaran nilai pinjaman berdasarkan rasio utang terhadap modal, dan tingkat suku bunga sesuai arm’s length principle. Hasil menunjukkan bahwa PT X dan PT Y memperoleh putusan dikabulkan sebagian akibat ketidaksesuaian dalam penentuan suku bunga dan pembanding. PT Z dikabulkan seluruhnya karena dapat membuktikan keabsahan transaksi dengan dokumentasi yang memadai. Temuan ini menegaskan pentingnya pembuktian dokuemntasi dan pembebanan yang wajar sesuai dengan arm’s length principle, serta diharapkan dapat mendukung pengelolaan risiko perpajakan terkait transfer pricing atas transaksi biaya bunga pinjaman untuk menghindari sengketa serupa.

This study discusses a transfer pricing dispute related to loan interest expenses involving PT X, PT Y, and PT Z, which was resolved through decisions by the Tax Court. This research uses a qualitative approach with a case study method based on court rulings from 2020 to 2024. The dispute happened due to different opinions between the taxpayers and the Directorate General of Taxes (DJP) about whether the affiliated loans were fair. The main focus includes the existence of the loans, whether the loan amount was reasonable based on the Debt to Equity Ratio (DER), and whether the interest rate followed the arm’s length principle. The results show that PT X and PT Y received partially accepted decisions because there were problems in determining the interest rate and comparable data. PT Z received a fully accepted decision because it could prove the validity of the transaction with complete documentation. These findings show the importance of proper documentation and fair loan charges according to the arm’s length principle. This study is expected to help improve tax risk management related to transfer pricing in loan interest transactions to avoid similar disputes in the future.