CONSTRUCTION OF MEANING OF TRANSFER PRICING IN THE STAKEHOLDER THEORY THROUGH THE RICOEUR HERMENEUTICAL APPROACH
DOI:
https://doi.org/10.21776/ub.ijabs.2019.27.1.1Abstract
This study seeks to find the meaning of transfer pricing of tax actors, namely Taxpayers and tax authorities, as well as tax consultants on tax disputes in Indonesia. The study was conducted using an interpretive approach and Ricoeur hermeneutical methods. Ricoeur's hermenutics method is carried out through three stages of analysis, namely the semantic stage, the reflection stage, and the existential stage. Analysis was carried out on the text, both written and unwritten. The written text is in the form of tax regulations related to transfer pricing, while the unwritten text is a dialogue in the transfer pricing dispute trial in the tax court and the results of interviews with taxpayers and tax consultants.
Â
Based on the three stages of Ricoeur hermeneutical analysis, the meaning of transfer pricing was obtained from three perspectives, namely the Taxpayer's perspective that interpreted transfer pricing as an effort to maximize company profits, whereas from the tax authority perspective transfer pricing was a potential loss of state revenue. In addition, the meaning of transfer pricing was also found from the perspective of a tax consultant as a form of the company's business strategy. The meaning of transfer pricing is then constructed in a stakeholder theoretical framework.
Â
Keywords: Â Â transfer pricing, hermeneutics, Ricoeur, company profits, state revenues, tax avoidance, and stakeholders.
References
Anctil, Regina M. dan Dutta, Sunil. 1999. ‘Negotiated Transfer Pricing and Divisional vs. Firm-Wide Performance Evaluation’. The Accounting Review. Vol. 74/1, pp. 87-104
Alles, Michael dan Datar, Srikant. 1998. ‘Strategic Transfer Pricing’ Management Science, Vol. 44/4, pp. 451-461.
Allmond, P. Edwards, T. Clark, I. 2003. ‘Multinationals and Changing National Business Systems in Europe: Towards the ‘Shareholder Value’ Model?’. Industrial Relations Journal, Vol.34/5, pp.430-445.
Arifin, Zainal. 2012. ‘Hermeneutika Fenomenologis Paul Ricoeur’. Mulyono (ed.). Belajar Herrmeneutika: Dari Konfigurasi Filosofis menuju Praksis Islamic Studies. Yogyakarta: IRCiSoD.
Arnold, Brian J. dan McIntyre, Michael J. 2002. International Tax Primer. Kluwer Law International.
Asher, Mukul G. dan Rajan, Ramkishen S. Rajan. 2001. ‘Globalization and Tax Systems: Implications for Developing Countries with Particular Reference to Southeast’. ASEAN Economic Bulletin, Vol. 18/1, pp. 119-139.
Bakhtiar, Amsal. 2010. Filsafat Ilmu. Jakarta: Rajawali Pers.
Bakker, Anton dan Zubair, Ahmad C. 1994. Metodologi Penelitian Filsafat. Yogyakarta: Kanisius.
Bentley, Duncan. 2003. ‘Influence from the Shadows: the OECD, The Shape of Domestic Tax Policy and Lesson for Federal Systems. Revenue Law Journal. Vol.13. Issue 1. Article 8, pp. 128-146.
Bleicher, Josef. 1980. Contemporary Hermeneutic. London: Rouiledge and Kegan Paul.
Blumer, Herbert. 1969. Symbolic Interactionism: Perspective anda Method. New Jersey: Prenticee-Hall, Inc.
Borkowski, S. 1992. ‘Organizational and international factors affecting multinational transfer pricing’. Advances in International Accounting. Vol. 5, pp. 173-192
Bruno, C. 1997. ‘International capital movements and the locomotive effect’. Economics Letters. Vol. 56, pp. 311-316
Bungin, Burhan. 2010a. Analisis Data Penelitian Kualitatif: Pemahaman Filosofis dan Metodologis ke Arah Penguasaan Model Aplikasi. Jakarta: PT Rajagrafindo Perkasa.
Bungin, Burhan. 2010b. Penelitian Kualitatif: Komunikasi, Ekonomi, Kebijakan Publik, dan Ilmu Sosial Lainnya. Jakarta: Kencana Prenada Media Group.
Calhoun, Craig. 1994. Social Theory and the Politics of Identity. Wiley Blackwell.
Chan, K.H., & Lo, A.W.Y. 2004. ‘The influence of management perception of environmental variables on the choices of international transfer-pricing methods’. The International Journal of Accounting. Vol. 39, pp. 93-110.
Chevalier, A., Prasetyantoko, A., Rokhim, R. 2006. ‘Foreign Ownership and Corporate Governance Practices in Indonesia’. Paper pada Konferensi “Mondialisation et recomposition des gouvernances – à la recherché d’une approche communeâ€. Université Paris-Dauphine, 21-22 September 2006.
Clarkson, M.B.E. 1995. ‘A Stakeholder framework for analyzing and evaluating corporate social performance’. Academy of Management Review. Vol. 20/1, pp. 92-117.
Colbert, G. J., & Spicer, B. H. 1995. ‘A multi-case investigation of a theory of the transfer pricing process’. Accounting, Organizations and Society. Vo. 20 (6), pp. 423-456.
Collingsworth, T. 2006. ‘Beyond Public Relations: Bringing the Rule of Law to Corporate Codes of Conduct in Global Economy’. Corporate Governance. Vol.6/3, pp.250-260.
Cools, M. 2003. ‘Increased transfer pricing regulations: what about the managerial role of transfer pricing?’ International Transfer Pricing Journal. Vol. July/August, pp. 134-140.
Cools, M., Emmanuel, C., dan Jorissen, A. 2008. ‘Management control in the transfer pricing tax compliant multinational enterprise’. Accounting, Organizations and Society. Vol. 33/6, pp. 603-628.
Creswell, John W. 2009. Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. Edisi 3. California: Sage Publications.
Crilly, Donal. 2011. ‘Predicting stakeholder orientation in the multinational enterprise: A mid-range theory’. Journal of International Business Studies. Vol. 42, pp. 694–717.
Damanhuri. 2012. ‘Belajar Teori Hermeneutik Bersama Betti’. Mulyono (ed.). Belajar Herrmeneutika: Dari Konfigurasi Filosofis menuju Praksis Islamic Studies. Yogyakarta: IRCiSoD.
Damanhuri, Muhammed. 2012. Teori Interpretasi Paul Ricoeur. Yogyakarta: IRCiSoD.
Darussalam dan Septriadi, Danny. 2008. Konsep dan Aplikasi Cross-Border Transfer Pricing Untuk Tujuan Perpajakan. Jakarta: DannyDarussalam Tax Center.
Darussalam, Hutagaol, J., dan Septriadi, D. 2010. Konsep dan Aplikasi Perpajakan Internasional. Jakarta: Danny Darussalam Tax Center.
Darussalam, Septriadi, D., Kristiaji, B.B. 2013. Transfer Pricing: Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional. Jakarta: Penerbit Danny Darussalam Tax Center.
Deprez, Johan. 2003. ‘International Tax Policy: Recent Changes and Dynamics under Globalization’. Journal of Post Keynesian Economics, 25/3, pp. 367-384.
Denzin, N.K., dan Lincoln, Y.S. 2000. Handbook of Qualitative Research. Caifornia: Sage Publications.
Donaldson, T. dan Preston, L.E. 1995. ‘The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review. Vol. 20/1, pp. 65-91.
Durst, Michael C. 2002. ‘Management vs Tax Accounting in Intercompany Transfer Pricing’. Management International Journal. Vol. 31/2, pp. 95-103.
Durst, Michael C. 2010. ‘Making Transfer Pricing Work for Developing Countries. Tax Analyst. pp. 851-854.
Eden, Lorraine. 1998. Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America. Toronto: University of Toronto Press Incorporated.
Eden, Lorraine. 2003. ‘The International Benefits of Transfer Price Manipulation’. Bush School Working Paper # 315.
Eden, L., Valdez, LFJ., Li, D. 2005. ‘Talk Softly but Carry a Big Stick: Transfer Pricing Penalties and the Market Valuation of Japanese Multinationals in the United States’. Journal of International Business Studies, Vol. 36/4, pp. 398-414.
Edlin, Aron S. dan Reichelstein, Stefan. 1995. ‘Specific Investment under Negotiated Transfer Pricing: An Efficiency’. The Accounting Review. Vol. 70/2, pp. 275-291.
Exbrayat, Nelly et.al. 2010. ‘International tax competition: do public good spillovers matter?’. Int Tax Public Finance. Vol. 17, pp. 479–500.
Farazmand, Ali. 1999. ‘Globalization and Public Administration’. Public Administration Review; Vol. 59/6, pp. 509.
Fautanu, Idzam. 2012. Filsafat Ilmu: Teori dan Aplikasi. Jakarta: Referensi.
Feinschreiber, Robert. 2004. Transfer Pricing Methods: An Application Guide. New Jersey: John Wiley & Son, Inc.
Feinschreiber, Robert. Dan Kent, Margaret. 2012. Transfer Pricing Handbook: Guidance for The OECD Regulations. New Jersey: John Wiley & Son, Inc.
Feldstein, Martin. 2000, ‘Aspects of Global Economic Integration: Outlook for the Future’. NBER Working Paper No. 7899. Cambridge, Massachusetts: National Bureau of Economic Research.
Freeman, R.E. dan Reed, D.L. 1983. ‘Stockholders and stakeholders: A new perspectiveon corporate governance. California Management Review. Vol 15/3, pp. 88-106.
Freeman, R.E. et.al. 2007. Managing for Stakeholders: Survival, Reputation, and Success. New Haven: Yale University Press.
Freeman, R. E. 2004. ‘The stakeholder approach revisited’. Zeitschrift für Wirtschafts und Unternehmensethik, Vol. 5/3, pp. 228-241.
Freeman, R.E. et.al. 2010. Stakeholder Theory: The State of Art. New York: Cambrige University Press.
Friedman, Thomas L. 2005. The World Is Flat: A Brief History of the Twenty-First Century. New York: Farrar, Straus, and Graux.
Fuadah, Lukluk. 2008. ‘Analisa Transaksi-Transaksi yang terjadi dalam Masalah Transfer Pricing pada Kasus PT Asian Agri di Indonesia’. Jurnal Keuangan dan Bisnis. Vol.6/2, hlm. 108-129.
Gadamer, Hans-Georg. 2010. ’Truth and Method’. Kebenaran dan Metode: Pengantar Filsafat Hermeutika (terj.). Yogyakarta: Pustaka Pelajar.
Guba, E.G. dan Lincoln, Y.S. 2000. ‘Paradigmatic controversies, contradictions, and emerging confluences’. Dalam Denzin N.K. dan
Lincoln, Y.S (editor). Handbook of Qualitative Research. California: Sage Publications.
Hamaekers, Hubert. 2001. ‘Arm’s Length-How Long?’. International Transfer Pricing Journal. Vol. 8/1, pp. 30-40.
Hagg, Claes. 1984. ‘The OECD Guidelines for Multinational Enterprises:
A Critical Analysis’. Journal of Business Ethics. Vol.3/1, pp. 71-76.
Halperin, Robert M. dan Bin Srinidhi. 1991. ‘U. S. Income Tax Transfer-Pricing Rules and Resource Allocation: The Case of DecentralizedMultinational Firms’. The Accounting Review, Vol. 66, pp. 141-157.
Haryatmoko. 2000. ‘Hermeneutika Paul Ricoeur, Transparansi Sebagai Proses’. Basis. Vol. 05-06. Yogyakarta: Kanisius.
Heryanto, J. 2003. ‘Peranan Multinational Corporations Dalam Industrialisasi Di Indonesia Pada Era Orde Baru’. Jurnal Manajemen & Kewirausahaan. Vol. 5/1, pp. 17-24.
Horst, T.S. 1971. ‘The theory of the multinational firm: Optimal behavior under different tariff and tax rates’. Journal of Political Economy. Vol. 79 (5), pp. 1059-1072.
Jan, Tjia Siauw. 2013. Pengadilan Pajak: Upaya Kepastian Hukum dan Keadilan Bagi Wajib Pajak. Bandung: PT Alumni.
Jones, T.M. 1995. ‘Instrumental Stakeholder Theory: A Synthesis of Ethics and Economics’. Academy of Management Review, Vol. 24/2,pp. 206-219.
Kachelmeier, Steven J. dan Towry, Kristy L. 2002. ‘Negotiated Transfer Pricing: Is Fairness Easier Said than Done?’. The Accounting Review. Vol. 77/3, pp. 571-593.
Kaplan, David M. 2003. Ricoeur’s Critical Theory. New York: State University of New York.
King, Elizabeth. 2009. Transfer Pricing and Corporate Taxation: Problems, Practical Implication, and Proposed Solutions. New York: Springer Science+Business Media.
Kirchler, Erich. 2009. The Economic Psychology of Tax Behaviour. Cambridge: Cambridge University Press.
Konrad, K.A. dan Schon, Wolfgang. 2012. Fundamentals of International Transfer Pricing in Law and Economics. Munich: Springer-Verlag Berlin Heidelberg.
Littlejohn, Stephen W. 2009. Teori Komunikasi Theories of Human Communication. Edisi 9. Jakarta: Salemba Humanika.
Loen, Daniel A. Dan Meliala, Adrianus. 2009. Mengintip Kiprah Konsultan Pajak di Indonesia. Jakarta: PT Raja Grafindo Perkasa.
Loungani, Prakash dan Razin, Assaf. 2001. ‘How Beneficial Is Foreign Direct Investment for Developing Countries?’ Finance and Development: A quarterly magazine of the IMF. Vol.38/2.
Mahsun, Nafisul A. 2012. ‘Martin Heidegger: Hermeneutika sebagai
Fenomenologi Dasein dan Pemahaman Eksistensial’. Mulyono (ed.). Belajar Herrmeneutika: Dari Konfigurasi Filosofis menuju Praksis Islamic Studies. Yogyakarta: IRCiSoD.
Mehafdi, Messaoud. 2000. ‘The Ethics of International Transfer Pricing’. Journal of Business Ethics. Vol. 28, No. 4, pp. 365-381.
Miftachul, Andi. 2012. 2,5 Triliun Rupiah, Nilai Transaksi E-Commerce Indonesia Tahun 2012. Diakses dari http://dailysocial.net/post/25-triliun-rupiah-nilai-transaksi-e-commerce-indonesia-tahun-2012 pada 12 Oktober 2012.
Moleong, Lexy J. 2011. Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya.
Mulyana, Deddy. 2010. Metodologi Penelitian Kualitatif: Paradigma Baru Ilmu Komunikasi dan Ilmu Sosial Lainnya. Bandung: PT Remaja Rosdakarya.
Mulyono, Edi. 2012. Belajar Hermeneutika: Dari Konfigurasi Folosofis menuju Praksis Islamic Studies. Yogyakarta: IRCiSoD.
Neuman, W. Lawrence. 2000. Social Research Methods: Qualitative and Quantitative Approaches. Edisi 4. Boston: Allyn & Bacon.
OECD. 2010. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. OECD.
Palmer, Richard E. 2005. ‘Hermeneutics: Interpretation Theory in Schleirmacher, Dilthey, Heiddegger, and Gadamer’. Hermeneutika: Teori Baru Mengenai Interpretasi (terj.). Yogyakarta: Pustaka Pelajar.
Paris, Roland. 2003. ‘The Globalization of Taxation? Electronic Commerce and the Transformation of the State’. International Studies Quarterly, Vol. 47/2, pp. 153-182.
Permata, Ahmad N. 2012. ‘Hermeneutika Fenomenologis Paul Ricoeur’. Mulyono (ed.). Belajar Herrmeneutika: Dari Konfigurasi Filosofis menuju Praksis Islamic Studies. Yogyakarta: IRCiSoD.
Piasecki, R. and Wolnicki, M. 2004. ‘The Evolution of Development Economics and Globalization’, International Journal of Social Economics, 31. 3, pp.300-314.
Prastowo, Andi. 2011. Metode Penelitian Kualitatif dalam Perspektif Rancangan Penelitian. Yogyakarta: Ar-Ruzz Media.
Prawironegoro, Darsono. 2010. Filsafat Ilmu: Kajian tentang Pengetahuan yang disusun secara Sistematis dan Sistemik dalam Membangun Ilmu Pengetahuan. Jakarta: Nusantara Consulting.
Raco, J.R. 2010. Metode Penelitian Kualitatif: Jenis, Karakter, dan Keunggulannya. Jakarta: PT Gramedia Widiasarana Indonesia.
Ricoeur, Paul. 1975. ‘Phenomenology and Hermeneutics’. Noûs. Vol. 9/1, pp. 85-102.
Ricoeur, Paul. 1976. Interpretation Theory: Discourse and the Surplus of Meaning. Fort Worth: Texas Christian University Press.
Ricoeur, Paul. 1981. Hermeneutics and Human Sciences: Essays on Language, Action, and Interpretation. John B. Thompson (ed). Cambridge: Cambridge University Press.
Ricoeur, Paul. 1991. From Text to Action: Essays in Hermeneutics II. Kathleen Blamey dan John B. Thompson (terj.). Evanston: Northwestern University Press.
Ricoeur, Paul. 1992. Oneself as Another. Kathleen Blamey (terj.). Chicago: University of Chicago Press.
Ricoeur, Paul. 2012. ‘Hermeneutics and the human sciences: Essays on language, action, and interpretation’. Hermeneutika Ilmu Sosial (terj.). Bantul: Kreasi Wacana.
Ritzer, George dan Goodman, Douglas J. 2011. Teori Sosiologi. Terj. Nurhadi. Yogyakarta: Penerbit Kreasi Wacana.
Salam, Burhanuddin. 2005. Pengantar Filsafat. Jakarta: Bumi Aksara.
Santoso, Iman., dan Rahayu, Ning. 2013. Corporate Tax Management: Mengulas Upaya Pengelolaan Pajak Perusahaan Secara Konseptual-Praktikal. Jakarta: Observation & Research of Taxation.
Schmidt, Lawrence K. 2010. Understanding Hermeneutics. Durham: Acumen Publishing Limited.
Septian, Anton. ‘Mahasiswa Tuntut Skandal Pajak Bakrie diusut Tuntas’. 8 Februari 2010. Diakses dari http://www.tempointeraktif.com pada tanggal 10 Oktober 2012.
Sheppar, Lee. 2012. ‘Top U.S. tax expert in savage attack on transfer pricing rules’. Diakses http://taxjustice.blogspot.ch/2012/08/to-us-expert-in-savage-attack-on.html/m=1 pada tanggal 27 Desember 2012.
Shevlin, Terry. 2007. ‘The Future of Tax Research: From an Accounting Professor’s Perspective’. The Journal of The American Taxation Association. Vol. 2/2, pp. 87-93.
Sugiyono. 2009. Memahami Penelitian Kualitatif. Bandung: Penerbit Alfabeta.
Sumaryono, E. 1999. Hermeneutik: Sebuah Metode Filsafat. Yogyakarta: Penerbit Kanisius.
Surahmat, Rachmanto. 2011. Persetujuan Penghindaran Pajak Berganda: Suatu Tinjauan terhadap Kebijakan Indonesia. Jakarta: Penerbit Salemba Empat.
Surrey, Stanley. 1978. ‘Reflection on the Allocation of Income and Expenses among National Tax Jurisdictions’. Dalam Eden, Lorraine. 1998. Taxing Multinationals: Transfer Pricing and Corporate Income Taxation in North America. Toronto: University of Toronto Press Incorporated.
Suriasumantri, Jujun S. 2005. Filsafat Ilmu: Sebuah Pengantar Populer. Jakarta: Pustaka Sinar Harapan.
Tanzi, Vito. 2000. ‘Globalization, Technological Developments, and the Work of Fiscal Termites’, International Monetary Fund Working Paper. No. WP/00/181.
Uggla, Bengt K. 2010. Ricoeur, Hermeneutics, and Globalization. London: Continuum International Publishing Group.
UNCTAD. 2012b. World Investment Report 2010-2012: Toward a New Generation of Investment Policies. Switzerland: United Nations Publication.
Wallerstein, Michael dan Przeworski, Adam. 1995. ‘Capital Taxation with Open Borders’. Review of International Political Economy. Vol. 1/3, pp. 425-445.
Wittendorff, Jens. 2010. Transfer Pricing and the Arm’s Length Principle in International Tax Law. The Netherlands: Kluwer Law International BV.
Downloads
Published
How to Cite
Issue
Section
License
The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles.
