Warehouse lease transactions valuation between related parties
DOI:
https://doi.org/10.32493/keberlanjutan.v7i1.y2022.p1-15Keywords:
market value, related party, valuationAbstract
Valuation of lease transactions has implications for tax obligations. This study aims to understand the valuation process implemented on warehouse rental transactions between the related party at Padang Dua Tax Office and to find out the obstacles during the valuation process. This research uses qualitative methods, and the findings showed that the valuation is done according to SE-54/PJ/2016, and the obstacles are generally related to data collection and the valuers' lack of experience in particular valuation.
Abstrak
Bentuk penilaian atas aset di antaranya adalah penilaian atas sewa menjadi salah satu unsur penting dalam pemenuhan kewajiban perpajakan. Penelitian ini bertujuan untuk mengetahui mekanisme penilaian yang dilakukan atas transaksi persewaan Gudang antarpihak berelasi (related party), dan untuk mengetahui kendala yang dihadapi selama proses penilaian dimaksud di Kantor Pelayanan Pajak Pratama Padang Dua. Penulis menggunakan metode deskriptif kualitatif. Temuan penelitian menunjukkan bahwa penilaian dilakukan berdasarkan ketentuan yang berlaku, yaitu Surat Edaran Nomor SE-54/PJ/2016. Kendala yang dihadapi pada umumnya terkait dengan pengumpulan data, dan kurangnya pengalaman pejabat Penilai dalam melaksanakan penilaian bisnis.
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