PENGARUH PAJAK PERTAMBAHAN NILAI (PPN) DAN PAJAK PENJUALAN ATAS BARANG MEWAH (PPNBM) TERHADAP DAYA BELI KONSUMEN PADA KENDARAAN BERMOTOR RODA DUA (Suatu Penelitian Pada Dealer Yamaha Armada Pagora Jaya Bandung Tulungagung)

This artcle aims to determine the effectiveness of policies or tax laws that exist in preventing and combating the transfer pricing practices of multinational companies on a case by Armada Yamaha Pagora Jaya and tax privileges granted to importers to increase acceptance of import value-added tax (VAT) taxable goods. In conducting this study, the authors use the method of normative juridical approach. Toyota suspected of ‹playing› with a related party transaction prices and adds to costs through royalty payments are not fair. Thousands of car production Toyota Motor Manufacturing Indonesia exported overseas with reasonable prices. This mode is thought to be the transfer pricing strategy. Therefore diadakanlah Advance Pricing Agreement (APA), which is useful for reducing the practice of transfer pricing by multinational companies. Facilities that are likely to be enjoyed by employers taxable imports taxable goods is the tax payable is free and exempt from valueadded tax (VAT).