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Abstrak :
A contracting state cannot tax the profits of an enterprise (resident) of the other Contracting State unless it carries on its business through a permanent establishment (PE) situated therein. Hence the establishment of a PE is a main condition that the source country can impose taxes on profits from foreign business activities.

Considering the importance of a PE to a source country in terms of imposing taxes on foreign business activities, therefore in order to optimize tax revenues, Directorate General of Tax (DGT) must carry out extensification efforts optimally on PE. Whether these extensification efforts on PE are optimal or not really depends on DGT?s capability in identifying and declaring PE status of Foreign Taxpayers that engage in business activities in Indonesia.

Based on the result of the research which has been done trough a series of interview with relevant parties, it can be concluded that extensification efforts of PE which have been done by DGT especially KPP Badora Dua are not optimum enough. The main source point of these not so optimum extensitication efforts is due to the not optimal process of PE identification being done.

There are various problems that cause PE identification could not be done optimally, which are: unavailability of sufficient data, weak skills of DGT's human resources, the lack of comprehension of the industry being supervised, the rapid growth of telecommunication and information technology, the high mobility of Foreign Taxpayers, taxpayer's poor knowledge as to the concept of PE, the tendency to impose Income Tax article 26 on every transaction having to do with Foreign Taxpayers, and also the reluctance of Foreign Taxpayers to register itself in as a PE.

To optimize PE extensification efforts, the DGT is advised to increase its capability in identifying and declaring the PE's status through development of a comprehensive and up to date data bank, stepping up employees know how, more intense cooperation with business association and certain technical departments, intensifying counselling to tax payers, renegotiation of Tax Treaties, increasing the quality of service and tax administration, and taking the follow-up steps intensively of the results of extensification.

Abstrak :
Tesis ini membahas tentang sanksi perpajakan atas penyalahgunaan transfer pricing di Indonesia. Metode penelitian di dalam tesis ini adalah metode penelitian hukum normatif dengan pendekatan undang-undang (statute approach) yang dipadukan dengan pendekatan kasus (case approach) dan pendekatan konseptual (conceptual approach). Hasil penelitian menemukan bahwa Indonesia telah memiliki pengaturan transfer pricing di dalam hukum positif sebagai General Anti-Avoidance Rule, namun sanksi perpajakan atas penyalahgunaan transfer pricing tidak diatur secara spesifik, sehingga sanksi perpajakan atas penyalahgunaan transfer pricing mengacu pada sanksi perpajakan secara umum. Sebagai konsekuensinya, penyalahgunaan transfer pricing dalam kondisi tertentu dapat dikategorikan sebagai perbuatan pidana yang dapat dikenai sanksi pidana, walaupun secara umum merupakan pelanggaran administratif. Studi atas putusan Mahkamah Agung Republik Indonesia Nomor 2239K/PID.SUS/2012 menunjukkan bahwa penyalahgunaan transfer pricing dalam kondisi tertentu dapat dikategorikan sebagai perbuatan pidana. Walaupun demikian, penyelesaian secara administratif lebih diutamakan daripada penyelesaian secara pidana, karena sanksi pidana menurut Undang-Undang Perpajakan merupakan sarana akhir (ultimum remedium). Di samping itu, untuk kepentingan penerimaan negara Undang-undang Perpajakan memberi peluang untuk melakukan penyelesaian pidana perpajakan dengan pendekatan restoratif-rehabilitatif, sehingga sanksi pidana seharusnya hanya dikenakan untuk tindak pidana perpajakan yang serius dan yang tidak dapat dipulihkan serta berdampak sangat besar terhadap masyarakat.

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The thesis analyzes tax penalties on transfer pricing abuses in Indonesia. The research methodology in the thesis is normative legal research with statute approach combined with case approach and conceptual approach. The researcher found that Indonesia has had transfer pricing regulation in tax law as general antiavoidance rule, but the tax penalties on transfer pricing abuses were not specifically regulated, so that the tax penalties on transfer pricing abuses refer to general provisions of tax penalties. As a consequence, the transfer pricing abuses in some particular conditions may be considered as criminal act and may be subject to criminal penalties, eventhough by defult they are administrative violances. The study on Indonesia Supreme Court Verdict Number 2239 K/PID.SUS/2012 has shown that the transfer pricing abuses in some particular conditions were considered as criminal acts. However, the administrative settlements are preferable than criminal settlements, because the criminal penalties by the tax law are a last resort (ultimum remedium). Beside that, for tax revenue reasons, the tax law gives an opportunity to settle the tax crime by restorative-rehabilitative approach, so that criminal penalties should be imposed only for the serious criminal acts which can not be restored and have huge impacts on society.