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Abstrak :
Thesis ini membahas perlakuan pajak penghasilan pada transaksi cross- border mergers and acquisitions di Indonesia. Di Indonesia transaksi cross- border mergers and acquisitions belum diatur secara tegas dan jelas sehingga menimbulkan ketidakadilan bagi wajib pajak karena perlakuan pajak penghasilan antara transaksi merger dan akuisisi domestik dengan transaksi cross-border mergers and acquisitions diperlakukan secara berbeda yang tentu saja hal ini tidak sesuai dengan prinsip tax neutrality. Selain itu akibat belum diaturnya perlakuan pajak penghasilan pada transaksi cross-border mergers and acquisitions ada potensi dilakukannya aggressive tax planning oleh wajib pajak. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif dan teknik pengumpulan data berupa studi kepustakaan dan studi lapangan. Hasil penelitian ini menyimpulkan bahwa perlu ada pengaturan atas perlakuan pajak pada transaksi cross-border mergers and acquisitions dengan tetap menjaga hak pemajakan negara sumber penghasilan atas aset yang dialihkan pada transaksi cross-border mergers and acquisitions. ......This thesis addresses an income tax treatment of cross-border mergers and acquisitions in Indonesia. In Indonesia, cross-border mergers and acquisitions have not been regulated explicitly and clearly that cause injustice to taxpayers. Injustice to taxpayers because the income tax treatment of domestic mergers and acquisitions and cross-border mergers and acquisitions are treated differently, of course, this is not in accordance with the principle of tax neutrality. Other consequences have not been regulated due to income tax treatment of cross-border mergers and acquisitions is the possibility of conducting aggressive tax planning by the taxpayer. This research applies a qualitative approach using a descriptive method and the data collecting technique uses both library research and field study. The results of this study concluded that there should be regulation on the tax treatment of cross-border mergers and acquisitions while keeping the taxation right of source state from the assets transferred on the cross-border mergers and acquisitions.

Abstrak :
Di era globalisasi saat ini, transaksi lintas batas terus terjadi dan transaksi tersebut sering dilakukan oleh perusahaan multinasional dengan memberikan layanan. Sebagai bukti atas pemberian layanan intra-grup, keberadaan transaksi menjadi hal utama yang perlu diperhatikan sebelum melihat uji manfaat dan prinsip kewajaran. Tujuan dari tugas akhir ini adalah untuk mengetahui apakah jasa yang dilakukan oleh PT X merupakan jasa yang dapat ditagih atau tidak dan penerapan adanya transaksi jasa intra-grup dalam konsep dan regulasi yang paling tepat antara DJP, PT X, dan Pengadilan Pajak. Hakim. Penelitian ini dilakukan dengan pendekatan kualitatif dengan teknik pengumpulan data melalui studi pustaka dan studi lapangan. Dalam sengketa perkara ini terdapat perbedaan pendapat (dissenting opinion) antara 2 (dua) Majelis Hakim dan 1 (satu) Majelis Hakim Pengadilan Pajak. Berdasarkan analisis jenis layanan yang dapat ditagih, layanan yang diberikan oleh PT X adalah layanan yang dapat ditagih. Dan berdasarkan analisis penerapan adanya transaksi, pelayanan yang dilakukan oleh PT X telah memenuhi kriteria adanya transaksi. Dengan demikian, alasan DJP melakukan koreksi karena layanan tidak ada adalah tidak tepat. Perlu dipahami tahapan pengujian keberadaan transaksi jasa intra-grup oleh DJP agar asas kepastian hukum terpenuhi. ......In the current era of globalization, cross-border transactions continue to occur and these transactions are often carried out by multinational companies by providing services. As evidence of intra-group service delivery, the existence of transactions is the main thing that needs to be considered before looking at the benefits and fairness principle. The purpose of this final project is to determine whether the services performed by PT X are billable services or not and the application of intra-group service transactions in the most appropriate concepts and regulations between DGT, PT X, and the Tax Court. Judge. This research was conducted with a qualitative approach with data collection techniques through library research and field studies. In this case dispute there is a dissenting opinion between 2 (two) Panel of Judges and 1 (one) Panel of Judges of the Tax Court. Based on the analysis of the types of billable services, the services provided by PT X are billable services. And based on the analysis of the application of the transaction, the services provided by PT X have met the criteria for the existence of a transaction. Thus, the reason for the DGT to make corrections because the service does not exist is not appropriate. It is necessary to understand the stages of testing the existence of intra-group service transactions by DGT so that the principle of legal certainty is fulfilled.