Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 2 (2026): Musytari: Neraca Manajemen, Akuntasi, dan Ekonomi, ISSN 3025-9495
Articles

ANALISIS PENERAPAN PILLAR 1 AMOUNT B SEBAGAI PENDEKATAN PENYEDERHANAAN TERSTRANDARISASI : LITERATUR RIVIU TERSTRUKTUR

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  • Yana Yosiyana,
  • Evita Puspitasari
Yana Yosiyana
Universitas Padjadjaran
Evita Puspitasari
Universitas Padjadjaran

Published 2026-01-20

Keywords

  • Amount B, Pillar One, Transfer Pricing, Negara Berkembang, Kapasitas Administrasi

How to Cite

ANALISIS PENERAPAN PILLAR 1 AMOUNT B SEBAGAI PENDEKATAN PENYEDERHANAAN TERSTRANDARISASI : LITERATUR RIVIU TERSTRUKTUR. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(2), 3441-3450. https://cibjournal.com/index.php/musytari/article/view/6867

Abstract

Transformasi ekonomi digital telah memicu tantangan besar dalam sistem perpajakan internasional, khususnya terkait alokasi hak pemajakan atas aktivitas lintas batas. Sebagai solusi, OECD memperkenalkan Amount B dalam kerangka Pillar One untuk menyederhanakan penerapan prinsip kewajaran dan kelaziman usaha (arm’s length principle) pada aktivitas pemasaran dan distribusi rutin. Namun, terdapat kekhawatiran bahwa mekanisme imbal hasil tetap (fixed return) dalam Amount B belum sepenuhnya selaras dengan kapasitas administrasi Penelitian ini bertujuan untuk menganalisis tujuan, teknis, dan tantangan implementasi Amount B dalam perspektif keadilan pajak global.

Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi literatur riviu terstruktur (systematic literature review). Data diperoleh melalui analisis mendalam terhadap dokumen kebijakan internasional, jurnal akademik, serta laporan penelitian perpajakan terkini. Analisis data difokuskan pada evaluasi kritis terhadap efektivitas simplifikasi Amount B dibandingkan dengan metode transfer pricing tradisional, serta dampaknya terhadap potensi penerimaan negara dan beban kepatuhan bagi otoritas pajak maupun wajib pajak.

Hasil penelitian menunjukkan bahwa Amount B menggeser analisis perbandingan konvensional yang kompleks menuju penggunaan matriks penetapan harga terstandardisasi guna meningkatkan kepastian pajak dan menekan biaya kepatuhan bagi yurisdiksi berkapasitas rendah. Mekanisme perhitungannya didasarkan pada tiga pilar utama, yakni matriks harga berbasis Return on Sales (ROS), Operating Expense Cross-check melalui rentang cap-and-collar (10%–70%), serta Data Availability Mechanism untuk penyesuaian risiko pada negara dengan keterbatasan data pembanding. Namun, sifat penerapan yang opsional menciptakan paradoks kepastian hukum yang berisiko memicu pajak berganda destruktif serta menggeser sengketa dari substansi 'angka' ke masalah 'cakupan'.

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