TRANSAKSI REKAYASA PAJAK PADA TRANSFER PRICING MENURUT HUKUM ISLAM
ABSTRACT: This article is the
result of the research literature to answer how the mechanism of engineering
transactions tax, how engineered transactions tax mechanism on transfer
pricing, and how hukun Islamic perspective on engineering transaction tax on
transfer pricing. Get an overview of research results that engineering
transactions tax on transfer pricing is done by diverting profits of a company
in a high tax cost countries to company branches located in low-tax countries
cost (tax-haven) through transfer pricing. One of them with the sale or
purchase at a price different from the market price, so the taxes paid into
smaller ones. As a result of state income tax sector to be reduced. Transfer
pricing transaction was actually done when intended for legitimate non-tax
motive, namely to control the management, control of the market, and so on,
because when viewed from the pillars and trading terms, transfer pricing
transactions already comply. The research concludes that a transaction tax on
the transfer pricing engineering in Islamic law considered acts perspetif
z}a>lim although in substance transfer pricing transactions classified as a
legitimate purchase. Further to the company in Indonesia, which has branches
abroad or in tax-haven countries in order to run their business properly and
honestly, including by paying taxes according to the amount of the obligations,
because the tax is needed to fund the construction.
Kata Kunci: transaction tax,
transfer pricing, Islamic law
Penulis: Ria Achmadiyah
Kode Jurnal: jpperadabanislamdd130099
