Literatur Internasional Advance Pricing Agreement dan Implikasi bagi Regulasi Indonesia
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Globalisasi ekonomi mendorong peningkatan transaksi lintas negara oleh perusahaan multinasional, khususnya dengan entitas afiliasi, yang menghadirkan tantangan dalam penetapan harga transfer. Praktik ini berisiko dimanfaatkan untuk pengalihan laba ke yurisdiksi pajak rendah, sehingga menggerus basis pajak negara asal. Advance Pricing Agreement (APA) merupakan instrumen yang dirancang untuk mengatasi permasalahan tersebut. Studi ini menggunakan pendekatan kualitatif melalui tinjauan literatur internasional guna menganalisis kerangka kebijakan APA dan implikasinya terhadap pengembangan regulasi di Indonesia. Hasil kajian menunjukkan bahwa APA secara umum efektif dalam mengurangi sengketa transfer pricing dan meningkatkan kepastian hukum, serta mendukung penerapan prinsip arm’s length dalam konteks reformasi perpajakan global pasca-BEPS. Namun, efektivitas implementasi APA bergantung pada kapasitas kelembagaan, kualitas data keuangan, dan komitmen politik nasional. Bagi Indonesia, perumusan kebijakan APA perlu mempertimbangkan manfaat potensial dan tantangan struktural secara holistik. Dengan pendekatan kontekstual dan adaptif, APA berpotensi menjadi bagian integral dari strategi reformasi perpajakan menuju sistem yang lebih transparan, adil, dan kompetitif secara global.
Kata Kunci: Advance Pricing Agreement (APA), Transfer Pricing, Reformasi Pajak, Indonesia
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DOI: https://doi.org/10.37531/yum.v8i3.9863
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