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"Maraknya isu penghindaran pajak melalui praktek transfer pricing yang dilakukan perusahaan multinasional membuat Indonesia ikut menghindari hal tersebut dengan mengatur praktek transfer pricing dalam Per-32/PJ.2011. PT ABC sebagai salah satu perusahaan multinasional yang bersengketa dalam hal Pajak Masukan atas biaya royalti ?know-how? dan trademark dicurigai Pihak DJP melakukan penghindaran pajak atas biaya royalti intangible property tersebut. Sengketa ini disebabkan oleh adanya perbedaan argumen antara PT ABC dan Pihak DJP terakait penafsiran peraturan yang berhubungan dengan biaya royalti intangible property tersebut baik peraturan domestic maupun internasional.

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A lot of tax avoidance issues through transfer pricing practices of multinational company make Indonesia taking a part to avoid that case with regulating the practice of transfer pricing in Per-32/PJ/2011. PT ABC as one of the multinational company that has a dispute about the input tax over royalty fees on ?know-how? and trademark that suspected by DJP do the tax evasion on the royalty fees of intangible property. This dispute caused by the differences argument between PT ABC and DJP about the interpretation of domestic and uinternational regulations related to the royalty fees of intangible property"

"Tesis ini bertujuan untuk mengidentifiaksi ada/tidaknya isu transfer pricing dalam kegiatan usaha jasa maklon (contract manufacturing); memperoleh gambaran mengenai alasan pemilihan struktur contract manufacturer sebagai bagian terintegrasi dari suatu manajemen rantai suplai global (global supply chain management) dalam kerangka pencapaian tujuan global perusahaan multinasional; mengetahui berbagai pendekatan dalam menentukan karakteristik bisnis manufaktur; mengetahui kecenderungan dan praktik penggunaan struktur contract manufacturer pada perusahaan penanaman modal asing di Indonesia; mengetahui bagaimana menerapkan analisis fungsional (functional analyses) dan analisis kesebandingan (comparability analyses) dalam memilih metode transfer pricing yang cocok sesuai prinsip harga wajar (arm?s length principle) untuk transaksi atau kegiatan contract manufacturing; menganalisis apakah ketentuan perpajakan di Indonesia telah cukup baik dalam mengantisipasi berbagai isu transfer pricing terutama yang dapat dilakukan melalui kegiatan ushaa contract manufacturing dan melakukan perbandingan dengan beberapa negara seperti China, Australia, Kanada, dan Meksiko dan negara-negara lainnya. Penelitian yang dilakukan berupa pendekatan kualitatif dengan deskriftif analitis dan metode survei. Hasil penelitian menunjukkan bahwa adanya hubungan istimewa antara perusahaan penanaman modal asing dengan persuahaan induk, transaksi-transaksi antar perusahaan dalam satu grup (intercompany transactions), dan pelaporan kegiatan usaha contract manufacturing sebagai full-fledged manufacturing, merupakan bukti adanya isu transfer pricing. Adanya beberapa kasus dimana perusahaan tidak melaporkan kegiatan usahanya sebagai contract manufacturer membuat semakin pentingnya melalukan analisis yang bertujuan untuk memastikan karakteristik (characterization) perusahaan yang bergerak dalam bisnis manufaktur. Kurang memadainya ketentuan tentang dokumentasi transfer pricing dikaitkan dengan mekanisme beban pembuktian yang berlaku dalam sistem perpajakan Indonesia merupakan faktor penting dalam memicu munculnya isu transfer pricing dalam kegiatan usaha contract manufacturing. Dalam hal karakteristik usaha adalah jasa maklon (contract manufacturer) maka praktik dan ketentuan transfer pricing di banyak negara menunjukkan penggunaan metode cost plus sebagai metode yang umum diterapkan untuk menentukan tingkat remunerasi yang wajar meskipun harus dilihat kasus per kasus dan ketersediaan data pembanding. Permasalahan akan menjadi lebih mudah jika hanya menyangkut metode transfer pricing yang akan diterapkan, tetap tetapi sulit jika karakteristik usaha tetap tidak jelas.

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This thesis aimed at identifying whether or not there is transfer pricing issue in contract manufacturing activities; comprehending any reasons for choosing contract manufacturing structure as an integral part of the supply chain management developed by multinational enterprises in global strategy to achieve its main goal; identifying any approaches could potentially turn up characteristics of a manufacturing business; knowing the tendency of using contract manufacturer structure by foreign investment enterprises in Indonesia; knowing how to use the functional analyses and comparability analyses in choosing an appropriate transfer pricing methods to determine the arm?s length price for any a contract manufacturing acitivities or transactions; analysing the prevailing tax rules in Indonesia pertaining the anticipation to transfer pricing issues especially arise in any case involving a contract manufacturing arrangement, compared with several other relevant countries having the same tax issues, such as China, Australia, Canada, Mexico, and also many other countries. Research in this thesis will take form of qualitative research with descriptive analysis and survey method. The result turns out that there are related companies, intercompany transactions between them and the fact that a contract manufacturer can be formally (caused by the lack of tax rules) reported for tax purposes. These circumtances become the proof that transfer pricing issues undeniedly exists. The fact that any cases arise where a contract manufacturer reporting form of business not representing actual activities or functions performed, makes any analyses aimed to ascertain characteristics of any foreign manufacturing investment enterprises in Indonesia become very important. The lack of documentation transfer pricing rules and its close relation to the burden of proof mechanism prevailing in Indonesian tax systems is one basic factor that trigger any transfer pricing issues in contract manufacturing business. Where, based on its actual characteristics, a foreign investment enterprose has been an contract manufacturer, hence therefore, practices and the prevailing tax rules in many foreign countries showing that the use of cost plus method as the general approach. As recommeded in OECD Guidelines, the selection of methods used in determining arm?s length price, case by case should closely be elaborated and this step hinges on the availability of comparable data. The transfer pricing issues could be solved easier if it is only about the selection of transfer pricing methods to be used, but not that easy if the characteristics of a business remain unclear."

"Tesis ini bertujuan untuk mengidentifikasi ada/tidaknya isu transfer pricing dalam suatu transaksi contract manufacturing, mengetahui praktik penggunaan bentuk kerjasama contract manufacturing yang dilakukan oleh perusahaan multinasional, baik di Indonesia maupun negara lainnya mengetahui bagaimana menerapkan analisis kesebandingan (comparability analysis) dalam penerapan prinsip harga wajar; menganalisis metode penentuan harga wajar apa yang sebaiknya digunakan untuk menentukan besarnya profit margin atas transaksi contract manufacturing ini; menganalisis praktik dan ketentuan perpajakan Indonesia yang terkait dengan ketentuan umum transfer pricing dan ketentuan khusus mengenai contract manufacturing yang kemudian dibandingkan dengan negara Amerika Australia. Canada, China dan Italia. Penelitian yang dilakukan berupa pendekatan kualitatif dengan deskriptif analitis, metode survei dan tanya jawab. Hasil penelitian menunjukkan bahwa adanya hubungan istimewa di antara para pihak dan tidak diberlaknkannya pembebenan harga wajar (arm's length) dalam transaksi contract manufacturing merupakan bukti bahwa telah timbul isu transfer pricing. Dalam penentuan besarnya profit margin yang wajar yang luirus dibebankan contract manufacturer kepada prinsipalnya,. diperlukan penetapan analisis kesebandingan (comparability analysis) dengan penekanan pada analisis fungsional. Berkaitan dengan pemilihan metode penentuan harga wajar yang harus digunakan untuk transaksi ini, haruslah dilihat kasus per kasus dan tergantung dari ketersediaan data pembanding. Meskipun demikian, metode berbasis transaksi lebih diutamakan untuk digunakan dihandlog metode berbasis profit. Dari penelitian terhadap ketentuan perpajakan pada keenam negara tersebut termasuk Indonesia, hampir semua negara tidak memiliki ketentuan perpajakan yang khusus terkait dengan contract manufacturing, kecuali Australia. Isu yang sering digunakan oleh otoritas pajak di negara-negara tersebut yang terkait dengan transaksi contract manufacturing ini adalah isu transfer pricing.

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This thesis is aimed at identifying whether or not there is transfer pricing issue in the transaction of contract manufacturing arrangement; comprehending some types of contract manufacturing arrangement practices conducted by various multinational corporations, both in Indonesia or in many other countries; understanding how to implement comparability analysis in applying arm's length principle; analysing and fmally using the best method in finding arm's length price to determine profit margin on the contract manufacturing transaction; and as well as analysing the prevailing tax rules in Indonesia pertaining to transfer pricing transactions and special rules on contract manufacturing arrangement from which the outcome will be compared with USA, Australia, Canada, China and Italy. Research in this thesis will take furm of qualitative research with descriptive analyses, survey method and inquiry. The result turns out that there is a related party in the transactions between them and that the arm's length principle is not evident in the transaction of contract manufactnring arrangement. These circumstances become the proof that transfer pricing practice looms and exists. In detennining fair profit margin iliat should finally be charged into contract manufacturer and to its principal, it requires analyses of comparability, with the emphasis on functional analyses. Pertaining to the selection of methods used in determining arm's length price, ease by case should closely be elaborated and this step hinges on the availability of comparnble data. Even so, transaction·based method is preferable to use as compared with profit-based method. The result of researches in the said six countries. including Indonesia, is found that almost all the aforementioned cowttries do not have specific rules of tax concerning contract manufacturing arrangement, except Australia. The main issue concerning the contract manufacturing arrangement usually perceived by tax: authority of the said countries is nothing but the issue of transfer pricing."

"ABSTRAKSkripsi ini membahas mengenai pentingnya pengaturan yang berkaitandengan hubungan kerja antara pekerja/buruh dan pengusaha. Penelitian inimenggunakan bentuk yuridis-normatif dengan data sekunder ditambah wawancaradengan narasumber dan menggunakan metode deskriptif analisis, yaitumenguraikan dan menganalisis isi Perjanjian Kerja Waktu Tertentu (PKWT) danPerjanjian Kerja Bersama (PKB) pada PT Panasonic Manufacturing Indonesiadalam rangka melihat kesesuaian isi PKWT dengan PKB. Tujuan dari penelitianini agar PKB sebagai peraturan induk dari Perjanjian Kerja dapat menghasilkanPerjanjian Kerja yang baik. Ketentuan dalam PKB di PT PanasonicManufacturing Indonesia telah sesuai dengan peraturan perundang-undangan,namun isi dari PKWT tidak seluruhnya mengacu pada PKB yang ada.

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ABSTRACTThis thesis explains about the importance of appropriate regulation foremployment contract between workers and employer. This research use normativeform with secondary data and interview the informant and use descriptiveanalytical methode, that is to unravel and analyze the content and the conformityof Employment Agreement for Certain Time Periode and Collective LabourAgreement on PT Panasonic Manufacturing Indonesia. The porpose of thisresearch is to show that Collective Labour Agreement as the source ofEmployment Contract could formulate a proper Employment Contract. Theagreement in Collective Labour Agreement of PT Panasonic ManufacturingIndonesia is appropriate to the national regulation but the content of EmploymentContract does not entirely refer to the existing Collective Labour Agreement"