Transfer Pracing, atau Transfer Pricing, merupakan praktik penetapan harga untuk transaksi antar perusahaan dalam satu grup yang beroperasi di berbagai negara. Praktik ini tidak hanya berkaitan dengan aspek ekonomi, tetapi juga menyentuh dimensi etika, hukum, dan sosial. Dalam tulisan ini, kita akan menganalisis genealogi Transfer Pracing dengan pendekatan analitis reflektif kontemplatif, menggunakan berbagai teori yang relevan untuk memahami asal muasal dan implikasi dari praktik ini. Dengan mengacu pada teori-teori yang ada, kita akan menggali lebih dalam mengenai bagaimana Transfer Pracing muncul sebagai manifestasi dari kehendak (Wille) ketidaksadaran (Id) yang bertransformasi menjadi kesadaran.
Definisi Transfer Pricing
Beberapa definisi transfer pricing menurut para ahli :
Robert T. Lind:
"Transfer pricing is the pricing of goods, services, and intangibles between related parties, typically within a multinational enterprise, which can affect the allocation of income and expenses among different jurisdictions."
Peter B. McCaffrey:
"Transfer pricing refers to the rules and methods for pricing transactions between enterprises under common ownership or control. It is a critical aspect of international taxation and can significantly impact the tax liabilities of multinational corporations."
OECD (Organization for Economic Co-operation and Development):
"Transfer pricing refers to the pricing of cross-border transactions between associated enterprises. It is a key area of international taxation and is governed by the arm's length principle, which states that the prices charged in these transactions should be consistent with the prices charged between unrelated parties."
Richard M. Bird:
"Transfer pricing is the pricing of transactions between related entities, which can lead to significant tax implications and is often scrutinized by tax authorities to ensure compliance with international tax laws."