Arms length Principle

Indonesian translation: prinsip kelaziman/kewajaran usaha

09:32 May 2, 2017
English to Indonesian translations [PRO]
Bus/Financial - Finance (general)
English term or phrase: Arms length Principle
The proposed book analyzes the legal basis for the arm's length principle and the contents of the principle in U.S. tax law
harrisanne
Indonesia
Indonesian translation:prinsip kelaziman/kewajaran usaha
Explanation:
Mencermati hal ini, banyak negara akhirnya membuat regulasi transfer pricing guna mencegah kebocoran pajak yang semakin besar. Regulasi ini berdiri di atas prinsip kewajaran dan kelaziman usaha (arm’s length principle/ALP), yang mengacu pada Pasal 9 OECD Model Perjanjian Penghindaran Pajak Berganda (P3B).
http://news.ddtc.co.id/artikel/9229/perspektif-memahami-isu-...
Selected response from:

Regi2006
Indonesia
Local time: 03:34
Grading comment
Terima kasih semua
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1prinsip kelaziman/kewajaran usaha
Regi2006
5prinsip harga wajar
Hipyan Nopri
5prinsip perlakuan independen dan setara
ErichEko ⟹⭐
5prinsip kewajaran dan kelaziman usaha
Yosua Septian Elia


  

Answers


4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
arms length principle
prinsip kelaziman/kewajaran usaha


Explanation:
Mencermati hal ini, banyak negara akhirnya membuat regulasi transfer pricing guna mencegah kebocoran pajak yang semakin besar. Regulasi ini berdiri di atas prinsip kewajaran dan kelaziman usaha (arm’s length principle/ALP), yang mengacu pada Pasal 9 OECD Model Perjanjian Penghindaran Pajak Berganda (P3B).
http://news.ddtc.co.id/artikel/9229/perspektif-memahami-isu-...

Regi2006
Indonesia
Local time: 03:34
Works in field
Native speaker of: Native in IndonesianIndonesian
PRO pts in category: 51
Grading comment
Terima kasih semua

Peer comments on this answer (and responses from the answerer)
agree  nurhakim ahmad: tie breaker
793 days
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23 mins   confidence: Answerer confidence 5/5
arms length principle
prinsip harga wajar


Explanation:
Arm's length principle = prinsip harga wajar, yaitu prinsip penetapan harga yg sama atas suatu jasa atau barang meskipun para pihak yg bertransaksi memiliki hubungan.

Jadi, dg prinsip ini, para pihak yg berhubungan diperlakukan seolah2 tidak memiliki hubungan. Dg kata lain, harga yg diberlakukan di antara para pihak sama dg harga diberlakukan jika para pihak tidak memiliki hubungan sama sekali.

Contoh kasus:
Induk perusahaan membeli barang dari anak perusahaannya dg harga yg sama dg harga pasar.

Seorang penerjemah menerapkan tarif standar meskipun yg memberi order orang yg dia kenal.

Seperti itulah prinsip arm's length. Hal sebaliknya disebut "arm in arm principle."

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Note added at 37 mins (2017-05-02 10:10:05 GMT)
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Ini salah satu rujukannya:
lib.ui.ac.id/file?file=digital/20297266-S-Smita%20Adinda.pdf

Hipyan Nopri
Indonesia
Local time: 03:34
Works in field
Native speaker of: Native in IndonesianIndonesian
PRO pts in category: 121
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1 hr   confidence: Answerer confidence 5/5
arms length principle
prinsip perlakuan independen dan setara


Explanation:

⛱ Jawaban ini bersandar pada definisi arm's length principle, antara lain:

https://en.wikipedia.org/wiki/Arm's_length_principle
The arm's length principle (ALP) is the condition or the fact that the parties to a transaction are independent and on an equal footing.

https://www2.deloitte.com/content/dam/Deloitte/global/Docume...
The arm’s length principle requires that transaction with a related party be entered into under comparable conditions and circumstances as a transaction with an independent party.

☕ Artinya, kedua pihak memperlakukan satu sama lain secara independen seolah tidak ada ikatan (indepenpent) dan setara seolah tanpa hierarki (equal footing, comparable). Pada masalah pajak, prinsip ini diterapkan pada hubungan di antara perusahaan-perusahaan dalam satu kelompok/payung usaha ketika bertransaksi di antara mereka, khususnya pada transaksi transfer pricing yang bisa memengaruhi besarnya pajak jika dimanipulasi. Pada tata kelola dan etika, prinsip ini berlaku sewaktu tender: perusahaan terafiliasi tidak semestinya mendapatkan perlakuan beda atau lebih dalam soal pemberian informasi dan penilaian tawaran.

★彡 SURJAYA
http://ikainhere.blogspot.com/2009/11/bahan-ujian-mid-semest...
Pihak yang melakukan pertukaran merupakan pihak yang independen dan setara dalam hal kemampuan dan kehendak (arm’s length bargaining).

ErichEko ⟹⭐
Indonesia
Local time: 03:34
Works in field
Native speaker of: Native in IndonesianIndonesian
PRO pts in category: 219
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18 hrs   confidence: Answerer confidence 5/5
arms length principle
prinsip kewajaran dan kelaziman usaha


Explanation:
Beberapa referensi menyebutkan demikian.


    Reference: http://www.businessdictionary.com/definition/arm-s-length-pr...
    Reference: http://www.pajak.go.id/content/istilah-istilah-perpajakan-ha...
Yosua Septian Elia
Indonesia
Local time: 04:34
Native speaker of: Indonesian
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