Analisis Penyelesaian Sengketa PPh Badan atas Koreksi Transfer Pricing pada PT AFN oleh Kantor Konsultan Pajak TaxFlash

Abstract

Sengketa perpajakan atas PPh Badan sering terjadi akibat perbedaan pandangan antara Wajib Pajak dan otoritas pajak. Penelitian ini bertujuan untuk menganalisis penyelesaian sengketa PPh Badan pada PT AFN yang dikoreksi akibat dugaan transfer pricing tidak wajar oleh Direktorat Jenderal Pajak. Penelitian dilakukan dengan metode kualitatif deskriptif melalui studi kasus, wawancara, dan analisis dokumen. Hasil penelitian menunjukkan bahwa koreksi fiskal oleh otoritas pajak didasarkan pada NCPM aktual yang dianggap tidak mencerminkan kewajaran. PT AFN menolak koreksi tersebut dan menempuh jalur hukum melalui keberatan hingga banding. Pendampingan oleh konsultan pajak memberikan strategi argumentasi yang sistematis. Pembahasan menunjukkan bahwa transfer pricing documentation dan faktor ekonomi eksternal perlu dipertimbangkan secara proporsional dalam penilaian kewajaran transaksi. Rekomendasi diberikan agar penyelesaian sengketa perpajakan mempertimbangkan pendekatan substantif dan konteks bisnis yang relevan.

Tax disputes concerning Corporate Income Tax frequently arise due to differing interpretations between taxpayers and the tax authority. This study aims to analyze the resolution of a Corporate Income Tax dispute involving PT AFN, which was subject to a correction based on alleged unfair transfer pricing by the Directorate General of Taxes. The research adopts a descriptive qualitative method through case studies, interviews, and document analysis. The findings reveal that the tax authority’s fiscal correction was based on the actual NCPM which was deemed not to reflect arm’s length principles. PT AFN rejected this correction and pursued legal remedies through objection and appeal procedures. Assistance from a tax consultant provided a structured argumentative strategy. The discussion highlights the importance of proportionally considering transfer pricing documentation and external economic factors in assessing the fairness of related party transactions. The study recommends that tax dispute resolution should adopt a substantive approach and take into account the relevant business context.