KONTRIBUSI HUKUM ALAM SEBAGAI SALAH SATU PENDEKATAN FILSAFAT HUKUM DALAM PEMIKIRAN HUKUM DI INDONESIA

Abstract

Criminal acts in Indonesia continue to grow along with the times, including in the corporate world. One form of crime that is very worrying is Transfer Pricing. Transfer Pricing is an act carried out by allocating costs and income between divisions, subsidiaries and joint ventures within a group of related entities with a structured plan that allows a corporation to avoid paying taxes as well as capital flight. Indonesia as a country of law certainly takes firm action against all forms of criminal acts including transfer pricing through judicial institutions up to the decision which is the result read out by the judge in public regarding the dispute between the parties. The decision that is our reference is No. 1795/b/PK/PJK/2016 which decides transfer pricing cases for multinational companies, carrying out price fairness checks which are applied by comparing transaction prices from parties who have a special relationship with transaction prices of similar goods with parties who do not have a special relationship (independent comparators) to minimize We will test the suitability of any irregularities or price irregularities in business transactions between parties who have a special relationship based on Indonesian positive law.