Keistimewaan Umroh Ramadhan Bulan Penuh Ampunan - Masalah transfer pricing atau transaksi barang dan jasa antara beberapa divisi pada suatu kelompok usaha dengan harga yang tidak wajar, baik menaikkan (mark up) atau menurunkan harga (mark down), masih menjadi persoalan utama dalam sistem perpajakan. Transfer pricing diidentikkan dengan upaya perusahaan mengakali pembayaran pajak.

Kondisi ini juga dirasakan kantor pajak di daerah, termasuk Kantor Wilayah Pajak Banten. Kepala Kanwil DJP Banten, Muhammad Haniv mengeluhkan praktik transfer pricing yang masih besar di wilayahnya. Kebanyakan dilakukan oleh perusahaan asing. Ini terjadi karena tidak ada regulasi tegas dan jelas untuk mengatasi transfer pricing.

"Hampir semua perusahaan PMA atau asing melakukan transfer pricing, kita ada masalah pabrik sepatu, rata-rata melakukan transfer pricing. Hanya untuk mengatasi transfer pricing itu kita belum cukup tool," ujar Muhammad Haniv di kantornya, Banten, Selasa (18/3).

Dia menyebutkan, rata-rata perusahaan asing memiliki kantor pusat di Cayman Island. Padahal, perusahaan tersebut fiktif dan hanya dijalankan melalui internet.

"Padahal tidak ada perusahaannya, hanya pula kosong. Nanti dicek, tidak ada. Kita harus bisa membuktikan dulu, jangan sembarang. Pertama alat, kedua orang, ketiga aturan. Kita belum punya peraturan yang baku," tegasnya.

Menurutnya, praktik transfer pricing bersifat komplikasi melibatkan pengetahuan tentang harga internasional. Sedangkan, di Indonesia tidak ada patokan untuk memastikan harga suatu barang yang dihasilkan pabrikan.

"Kita tidak punya agen luar negeri. Kedua, kerja sama pertukaran informasi dengan luar negeri belum intens. Kalau sudah, kita dapatkan perusahaan manapun yang Transfer pricing bisa kita atasi," katanya.

Dia mencontohkan ada beberapa investor asing yang masuk ke Banten dengan nilai investasi besar. Suami Cut Yanti ini menyebutkan, besaran investasi berkisar Rp 30 triliun hingga Rp 50 triliun. Hanya saja nilai investasi menjadi berkurang, sesuai dengan skema investment allowance.

Skema ini merupakan pengurangan penghasilan kena pajak berdasarkan persentase tertentu dari investasi baru atau bisa disebut penyusutan. Dia menyebutkan, di Banten yang paling besar nilai investasinya adalah PT. Krakatau Posko yang mencapai Rp 33 triliun.

"Investment allowance kan 10 persen dari nilai investasinya, misalnya Rp 30 triliun jadi investment allowance 1 tahun Rp 3 triliun yang mengurangi keuntungan dia," katanya.

Persoalan lain yang dihadapi Kanwil DJP Banten adalah pajak bahan baku impor. Haniv mengaku, mayoritas bahan baku di pabrikan baja selalu didatangkan dari impor. Namun, Kanwil DJP Banten belum memiliki alat untuk mengukur pajak bahan baku impor yang masuk melalui Banten.

"Jadinya besar akhirnya rugi terus. Belum lagi transfer pricing yang didapat dari harga bahan baku dipatok terlalu tinggi, harga jual barang jadi terlalu rendah. Jadi dua kita rugi di sini," jelasnya.

Sumber :

Editor : Maulana Lee

Hampir semua perusahaan asing akali bayar pajak

Though Robin and Joan Rolfs owned two rare talking dolls manufactured by Thomas Edison’s phonograph company in 1890, they did not dare play the wax cylinder records tucked inside each one.

The Rolfses, longtime collectors of Edison phonographs, knew that if they turned the cranks on the dolls’ backs, the steel phonograph needle might damage or destroy the grooves of the hollow, ring-shaped cylinder. And so for years, the dolls sat side by side inside a display cabinet, bearers of a message from the dawn of sound recording that nobody could hear.

In 1890, Edison’s dolls were a flop; production lasted only six weeks. Children found them difficult to operate and more scary than cuddly. The recordings inside, which featured snippets of nursery rhymes, wore out quickly.

Yet sound historians say the cylinders were the first entertainment records ever made, and the young girls hired to recite the rhymes were the world’s first recording artists.

Year after year, the Rolfses asked experts if there might be a safe way to play the recordings. Then a government laboratory developed a method to play fragile records without touching them.


The technique relies on a microscope to create images of the grooves in exquisite detail. A computer approximates — with great accuracy — the sounds that would have been created by a needle moving through those grooves.

In 2014, the technology was made available for the first time outside the laboratory.

“The fear all along is that we don’t want to damage these records. We don’t want to put a stylus on them,” said Jerry Fabris, the curator of the Thomas Edison Historical Park in West Orange, N.J. “Now we have the technology to play them safely.”

Last month, the Historical Park posted online three never-before-heard Edison doll recordings, including the two from the Rolfses’ collection. “There are probably more out there, and we’re hoping people will now get them digitized,” Mr. Fabris said.

The technology, which is known as Irene (Image, Reconstruct, Erase Noise, Etc.), was developed by the particle physicist Carl Haber and the engineer Earl Cornell at Lawrence Berkeley. Irene extracts sound from cylinder and disk records. It can also reconstruct audio from recordings so badly damaged they were deemed unplayable.

“We are now hearing sounds from history that I did not expect to hear in my lifetime,” Mr. Fabris said.

The Rolfses said they were not sure what to expect in August when they carefully packed their two Edison doll cylinders, still attached to their motors, and drove from their home in Hortonville, Wis., to the National Document Conservation Center in Andover, Mass. The center had recently acquired Irene technology.


Cylinders carry sound in a spiral groove cut by a phonograph recording needle that vibrates up and down, creating a surface made of tiny hills and valleys. In the Irene set-up, a microscope perched above the shaft takes thousands of high-resolution images of small sections of the grooves.

Stitched together, the images provide a topographic map of the cylinder’s surface, charting changes in depth as small as one five-hundredth the thickness of a human hair. Pitch, volume and timbre are all encoded in the hills and valleys and the speed at which the record is played.

At the conservation center, the preservation specialist Mason Vander Lugt attached one of the cylinders to the end of a rotating shaft. Huddled around a computer screen, the Rolfses first saw the wiggly waveform generated by Irene. Then came the digital audio. The words were at first indistinct, but as Mr. Lugt filtered out more of the noise, the rhyme became clearer.

“That was the Eureka moment,” Mr. Rolfs said.

In 1890, a girl in Edison’s laboratory had recited:

There was a little girl,

And she had a little curl


Right in the middle of her forehead.

When she was good,

She was very, very good.

But when she was bad, she was horrid.

Recently, the conservation center turned up another surprise.

In 2010, the Woody Guthrie Foundation received 18 oversize phonograph disks from an anonymous donor. No one knew if any of the dirt-stained recordings featured Guthrie, but Tiffany Colannino, then the foundation’s archivist, had stored them unplayed until she heard about Irene.

Last fall, the center extracted audio from one of the records, labeled “Jam Session 9” and emailed the digital file to Ms. Colannino.

“I was just sitting in my dining room, and the next thing I know, I’m hearing Woody,” she said. In between solo performances of “Ladies Auxiliary,” “Jesus Christ,” and “Dead or Alive,” Guthrie tells jokes, offers some back story, and makes the audience laugh. “It is quintessential Guthrie,” Ms. Colannino said.

The Rolfses’ dolls are back in the display cabinet in Wisconsin. But with audio stored on several computers, they now have a permanent voice.

Ghostly Voices From Thomas Edison’s Dolls Can Now Be Heard

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