{"id":4550,"date":"2025-12-23T15:00:46","date_gmt":"2025-12-23T08:00:46","guid":{"rendered":"https:\/\/hng.co.id\/?p=4550"},"modified":"2025-12-21T13:07:13","modified_gmt":"2025-12-21T06:07:13","slug":"ingin-ajukan-apa-berikut-syarat-yang-harus-dipenuhi-oleh-wajib-pajak","status":"publish","type":"post","link":"https:\/\/hng.co.id\/id\/ingin-ajukan-apa-berikut-syarat-yang-harus-dipenuhi-oleh-wajib-pajak\/","title":{"rendered":"Ingin Ajukan APA? Berikut Syarat yang Harus Dipenuhi oleh Wajib Pajak"},"content":{"rendered":"<p>Penulis: <span style=\"color: #000080;\">Kurnia Sari<\/span><\/p>\n<hr \/>\n<p><span style=\"font-weight: 400;\">JAKARTA, HnG Insight \u2013 <\/span><i><span style=\"font-weight: 400;\">Advance Pricing Agreement<\/span><\/i><span style=\"font-weight: 400;\"> (APA) merupakan perjanjian tertulis antara Direktorat Jenderal Pajak (DJP) dan Wajib Pajak atau otoritas pajak negara mitra P3B.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Fungsinya untuk menetapkan kriteria dalam penentuan harga transfer dan\/atau menentukan harga wajar atau laba wajar di muka atas\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u201cKesepakatan Harga Transfer <\/span><i><span style=\"font-weight: 400;\">(Advance Pricing Agreement)<\/span><\/i><span style=\"font-weight: 400;\">, [&#8230;], untuk menyepakati kriteria dalam Penentuan Harga Transfer dan\/atau menentukan harga wajar atau laba wajar di muka,\u201d bunyi Pasal 1 angka 24 PMK 172\/2023, dikutip Senin (27\/10\/2025).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tujuan utama dari APA adalah mencegah terjadinya praktik penghindaran pajak melalui penentuan harga transfer oleh perusahaan multinasional.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Harga transfer yang disepakati ditentukan dengan memperhatikan kondisi ekonomi dan nilai komersial yang relevan, baik yang sudah terjadi maupun proyeksi selama periode perjanjian.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">APA berlaku selama lima tahun sejak tahun pengajuan dan dapat berlaku surut apabila diajukan oleh Wajib Pajak.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Permohonan diajukan secara tertulis kepada DJP dengan syarat utama, yakni usulan harga transfer harus memenuhi prinsip kewajaran dan kelaziman usaha.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Harga transfer yang ditetapkan tidak boleh menurunkan laba operasional dibandingkan tingkat laba yang dilaporkan dalam SPT Tahunan PPh badan tiga tahun terakhir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Selain itu, terdapat syarat tambahan yang harus dipenuhi oleh Wajib Pajak untuk mengajukan APA.\u00a0<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Pertama, <\/span><\/i><span style=\"font-weight: 400;\">Wajib Pajak telah melaporkan SPT Tahunan PPh badan selama tiga tahun berturut-turut sebelum mengajukan APA.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Kedua<\/span><\/i><span style=\"font-weight: 400;\">, Wajib Pajak memiliki dan menyimpan TP Doc untuk periode yang sama. <\/span><i><span style=\"font-weight: 400;\">Ketiga, <\/span><\/i><span style=\"font-weight: 400;\">Wajib Pajak tidak sedang dalam proses pemeriksaan, penyidikan, atau menjalani hukum pidana di bidang perpajakan.<\/span><\/p>\n<p><i><span style=\"font-weight: 400;\">Terakhir, <\/span><\/i><span style=\"font-weight: 400;\">transaksi afiliasi yang diajukan dalam APA merupakan transaksi yang telah dilaporkan dalam SPT Tahunan PPh badan dalam tiga tahun terakhir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Wajib Pajak dapat mengajukan permohonan paling lambat 6-12 bulan sebelum dimulainya periode APA dengan melampirkan surat pernyataan kesediaan untuk melengkapi seluruh dokumen dan melaksanakan kesepakatan yang dicantumkan dalam APA.\u00a0<\/span><\/p>\n<p><strong>Cek berita dan artikel lainnya di <a href=\"https:\/\/hng.co.id\/id\/article\/\">sini\u00a0<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Penulis: Kurnia Sari JAKARTA, HnG Insight \u2013 Advance Pricing Agreement (APA) merupakan perjanjian tertulis antara Direktorat Jenderal Pajak (DJP) dan Wajib Pajak atau otoritas pajak negara mitra P3B.\u00a0 Fungsinya untuk menetapkan kriteria dalam penentuan harga transfer dan\/atau menentukan harga wajar atau laba wajar di muka atas\u00a0 \u201cKesepakatan Harga Transfer (Advance Pricing Agreement), [&#8230;], untuk menyepakati [&hellip;]<\/p>","protected":false},"author":1,"featured_media":4551,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,11,1],"tags":[1000,520,1002,1001],"class_list":["post-4550","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","category-legal","category-tax","tag-advance-pricing-agreement","tag-kepatuhan-pajak","tag-multinasional","tag-pencegahan-penghindaran-pajak"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ingin Ajukan APA? 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