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"ABSTRACTGene-specific markers are important tools in genetic analysis, allowing direct estimation of functional diversity. The goal of this study was to develop intron length polymorphism (ILP) markers from candidate genes associated with the secondary growth related traits that underpin the economics of rubber tree cultivation. We performed a BLAST analysis of Eucalyptus spp. expressed sequence tag (EST) sequences for 23 candidate genes involved in secondary growth. From the total 142 shotgun contig hits, 531 introns were identified and 23 polymorphic ILP markers representing 23 candidate genes were selected for diversity assessment of 170 Amazonian accessions. The markers yielded 140 alleles with an average of 6.1 alleles per locus. Polymorphism information content (PIC) values ranged from 0.40 to 0.89, with an average of 0.64, indicating a high level of polymorphism in the markers. Analyses of population structure confirmed that the Amazonian accessions fell into two subpopulations grouped by catchment area, supporting previous reports. Among the 23 ILP markers analyzed, 11 revealed private alleles across Amazonian populations. The ILP markers developed in this study provide an immediate resource for the study of genetic diversity and establishment of marker-trait association for secondary growth traits in rubber trees."

"Praktik transfer pricing di Indonesia semakin berkembang beriringan dengan perkembangan perusahaan multinasional. Berkaitan dengan hal ini, baik DJP maupun Wajib Pajak harus memenuhi peraturan perundang-undangan yang berlaku dalam menerapkan Prinsip Kewajaran dan Kelaziman Usaha pada praktik transfer pricing. Namun, tidak jarang bahwa baik wajib pajak maupun DJP belum dapat mengimplementasikan ketentuan-ketentuan tersebut, yang kemudian mengarah kepada terjadinya sengketa pajak, salah satunya terjadi pada sengketa yang dibahas dalam penelitian ini. Penelitian ini bertujuan untuk menganalisis penetapan harga transfer PT ABC atas pembelian dari pihak afiliasi serta koreksi yang dilakukan oleh DJP atas pembelian tersebut sesuai dengan peraturan perundang-undangan dan ketentuan lainnya yang berlaku di Indonesia. Metode penelitian yang digunakan berupa pendekatan kualitatif dengan melakukan studi literatur dan studi lapangan. Hasil penelitian menunjukkan bahwa PT ABC belum memenuhi ketentuan perpajakan dalam praktik penetapan harga transfer dengan pihak yang memiliki hubungan istimewa dikarenakan pembuatan dokumentasi Transfer Pricing yang tidak lengkap. Disamping itu, penetapan koreksi dianggap keliru karena belum ada peraturan rigid terkait constructive dividend serta tahapan pemeriksaan yang dilakukan oleh DJP juga masih belum sesuai dengan ketentuan yang berlaku dikarenakan DJP tidak turut mempertimbangkan latar belakang dan kondisi PT ABC dalam melakukan analisis kesebandingan.

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Transfer pricing practices in Indonesia are growing in tandem with the development of multinational companies. In this regard, both DGT and Taxpayers must comply with the prevailing laws and regulations in applying the Arm’s Length Principle in transfer pricing practices. However, it is not uncommon that both taxpayers and the DGT have not been able to implement these provisions, which then leads to disputes, one of which is the dispute discussed in this study. This study aims to determine the transfer price of PT ABC for purchases from third parties as well as correction made by the DGT for these purchases in accordance with the laws and regulations and other provisions in force in Indonesia. The research method used is an approach by conducting literature studies and field studies. The results of the study indicate that PT ABC has not complied with the tax provisions in the application of transfer pricing with related parties due to incomplete transfer price documentation. In addition, the determination of the correction is considered wrong because there are no rigid regulations regarding constructive dividends and the stages of inspection carried out by the DGT are also not in accordance with the applicable regulations because the DGT does not take into account the background and condition of PT ABC in conducting a comparability analysis.

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