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KONSEP DASAR TRANSFER PRICING

KONSEP DASAR TRANSFER PRICING. HUBUNGAN ISTIMEWA, THE ARM’S LENGTH PRINCIPLE, COMPARABILITY ANALYSIS, TRANSFER PRICING METHOD, AND EXTERNAL DATABASE. Referensi :. Transfer Pricing : Suatu Tinjauan Akuntansi, Manajemen dan Pajak

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KONSEP DASAR TRANSFER PRICING

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  1. KONSEP DASAR TRANSFER PRICING HUBUNGAN ISTIMEWA, THE ARM’S LENGTH PRINCIPLE, COMPARABILITY ANALYSIS, TRANSFER PRICING METHOD, AND EXTERNAL DATABASE

  2. Referensi : • Transfer Pricing : Suatu Tinjauan Akuntansi, Manajemen dan Pajak • S-153/PJ.04/2010, tanggal 31 Maret 2010 Perihal : Panduan Pemeriksaan Kewajaran Transaksi Afiliasi

  3. Transfer Pricing ? Harga yang diperhitungkan untuk keperluan pengendalian manajemen atas transfer barang dan / atau jasa atar pusat responsibilitas profit atau cost ( Tsurumi, 1984 )

  4. What is Transfer Pricing Determining transfer pricing in the absence of market forces makes it possible for MNE to report incorrect amount of taxable income. This has led to the rise of transfer pricing regulations which prevent MNE for setting any arbitrary price between related parties.

  5. Kapan Transfer Pricing mulai ?

  6. HUBUNGAN ISTIMEWA Pasal 18 ayat (4) (a) UU Pajak Penghasilan Hubungan antara Wajib Pajak yang mempunyai penyertaan 25% atau lebih pada pihak yang lain, atau hubungan antara Wajib Pajak yang mempunyai penyertaan 25% atau lebih pada dua pihak atau lebih, demikian pula hubungan antara dua pihak atau lebih yang disebut terakhir. Kepemilikan atau penyertaan modal.

  7. Pasal 18 ayat (4) (a) UU PajakPenghasilan C A A B B C = WajibPajakatauseseorang

  8. HUBUNGAN ISTIMEWA Pasal 18 ayat (4) (b) UU PajakPenghasilan Hubungan antara dua atau lebih Wajib Pajak yang berada di bawah pemilikan atau penguasaan yang sama baik langsung maupun tidak langsung. HubunganistimewadiantaraWajibPajakdapatjugaterjadikarenapenguasaanmelaluimanajemenataupenggunaanteknologiwalaupuntidakterdapathubungankepemilikan. Hubunganistimewadianggapadaapabilasatuataulebihperusahaanberadadibawahpenguasaan yang sama. Demikianjugahubungandiantarabeberapaperusahaan yang beradadalampenguasaan yang samatersebut.

  9. Pasal 18 ayat (4) (b) UU PajakPenghasilan Contoh Hubungan Istimewa Karena Penguasaan A Mr. X/ Management A Luar Negeri 60% 20% B Indonesia C Mr. X/ Management A A, B dan C merupakan pihak-pihak yang saling mempunyai hubungan istimewa, meskipun kepemilikan saham A pada B hanya 20%.

  10. Article 9 (1) Tax Treaty • Paragraph 1 of Article 9 of the UN Model Tax Convention provides specific definition of related parties, that is : • an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or • the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,

  11. HUBUNGAN ISTIMEWA Art. 9 OECD Modelmengaturhubunganistimewadalamkonteks Transfer Pricing sebagaiberikut : • Perusahaan A di Negara A “berpatisipasi (participate) baiksecaralangsungmaupuntidaklangsungdalammanajemen, pengendalianataukepemilikan modal” dariperusahaan B di Negara B; • Pihak yang sama (bisaberbentukorangpribadimaupunperusahaan) ‘berpartisipasi (participate) baiksecaralangsungmaupuntidaklangsungdalammanajemen, pengendalianataukepemilikansaham” dariperusahaan A di Negara A danperusahaan B di Negara B.

  12. PengertianPengendalian “pengendalian” manajemenbaiksecaralangsungmaupuntidaklangsung, danpengendalianatasperusahaanmelaluikepemilikansaham” menurut David Grecian dalamkongres International Fiscal Assosiationmenyatakanbahwa yang dimaksuddenganpengendalianantara lain adalah : • Mempunyaikewenanganuntukmembuatkeputusan yang terkaitdengankebijakankeuangandanoperasidarisuatuperusahaan; • Mempunyaipengaruhuntukmenentukanbesarnyaharga yang ditetapkan Sedangkan yang dimaksuddenganberpartisipasidalamsuatumanajemenadalahikutterlibatdalampembuatankeputusanataskegiatanoperasisuatuperusahaan. Adapun yang dimaksuddenganmanajemenadalahbisa level direkturmaupun level manajer.

  13. HUBUNGAN ISTIMEWA Pasal 18 ayat (4) (c) UU PajakPenghasilan terdapat hubungan keluarga baik sedarah maupun semenda dalam garis keturunan lurus dan/atau ke samping satu derajat. Yang dimaksuddengan "hubungankeluargasedarahdalamgarisketurunanlurussatuderajat" adalah ayah, ibu, dananak, sedangkan "hubungankeluargasedarahdalamgarisketurunankesampingsatuderajat" adalahsaudara. Yang dimaksuddengan "keluargasemendadalamgarisketurunanlurussatuderajat" adalahmertuadananaktiri, sedangkan "hubungankeluargasemendadalamgarisketurunankesampingsatuderajat" adalahipar.

  14. Comparison among Indonesia & OECD

  15. ARM’S LENGTH PRINCIPLE Arm’s Length Principle Pasal 18 ayat (3) UU PPh: DirekturJenderalPajakberwenanguntukmenentukankembalibesarnyapenghasilandanpengurangansertamenentukanutangsebagai modal untukmenghitungbesarnyaPenghasilanKenaPajakbagiWajibPajak yang mempunyaihubunganistimewadenganWajibPajaklainnyasesuaidengankewajarandankelazimanusaha yang tidakdipengaruhiolehhubunganistimewa.

  16. ARM’S LENGTH PRINCIPLE PenjelasanPasal 18 ayat (3) UU PPh: Maksuddiadakannyaketentuaniniadalahuntukmencegahterjadinyapenghindaranpajak yang dapatterjadikarenaadanyahubunganistimewa. Apabilaterdapathubunganistimewa, kemungkinandapatterjadipenghasilandilaporkankurangdarisemestinyaataupunpembebananbiayamelebihidari yang seharusnya. Dalamhaldemikian, DirekturJenderalPajakberwenanguntukmenentukankembalibesarnyapenghasilandan/ataubiayasesuaidengankeadaanseandainyadiantaraparaWajibPajaktersebuttidakterdapathubunganistimewa. Dalammenentukankembalijumlahpenghasilandan/ataubiayatersebutdigunakanmetodeperbandinganhargaantarapihak yang independen (comparable uncontrolled price method), metodehargapenjualankembali (resale price method), metodebiaya-plus (cost-plus method), ataumetodelainnyasepertimetodepembagianlaba (profit split method) danmetodelababersihtransaksional (transactional net margin method).

  17. ARM’S LENGTH PRINCIPLE PenjelasanPasal 18 ayat (3) UU PPh: Demikian pula kemungkinanterdapatpenyertaan modal secaraterselubung, denganmenyatakanpenyertaan modal tersebutsebagaiutangmakaDirekturJenderalPajakberwenanguntukmenentukanutangtersebutsebagai modal perusahaan. Penentuantersebutdapatdilakukan, misalnyamelaluiindikasimengenaiperbandinganantara modal danutang yang lazimterjadidiantaraparapihak yang tidakdipengaruhiolehhubunganistimewaatauberdasar data atauindikasilainnya. Dengandemikian, bunga yang dibayarkansehubungandenganutang yang dianggapsebagaipenyertaan modal itutidakdiperbolehkanuntukdikurangkan, sedangkanbagipemegangsaham yang menerimaataumemperolehbungatersebutdianggapsebagaidividen yang dikenaipajak.

  18. ARM’S LENGTH PRINCIPLE Pasal 2 PER-43/PJ/2010 • Ayat (1) dan (2) menyatakanbahwatransaksi yang dilakukanWajibPajakdenganpihak-pihak yang mempunyaihubunganistimewayang dapatmengakibatkanpelaporanjumlahpenghasilandanpenguranganuntukmenghitungbesarnyaPenghasilanKenaPajakbagiWajibPajaktidaksesuaidenganPrinsipKewajarandanKelaziman Usaha (Arm’s Length Principle) meliputiantara lain : • penjualan, pengalihan, pembelianatauperolehanbarangberwujudmaupuntidakberwujud; • sewa, royalti, atauimbalan lain yang timbulakibatpenyediaanataupemanfaatanhartaberwujudmaupuntidakberwujud; • Penghasilanataupengeluaransehubungandenganpenyerahanataupemanfaatanjasa; • Penyerahanatauperolehanhartadalambentukinstrumenkeuangan, danpenghasilanataupengeluaran yang timbulakibatpenyerahanatauperolehanhartadalambentukinstrumenkeuangandimaksud.

  19. ARM’S LENGTH PRINCIPLE Pasal 3 PER-43/PJ/2010 • Ayat (1) menyatakanbahwaWajibPajak yang melakukantransaksisebagaimanadimaksuddalamPasal 2 denganpihak-pihak yang mempunyaiHubungan IstimewawajibmenerapkanPrinsipKewajarandanKelaziman Usaha (Arm’s Length Principle). Transaction within related parties based on Lamp. 3A SPT Badan : • Penjualan/pembelianbarangberwujud (bahanbaku, barangjadibarangdagangan; • Penjualan/pembelianbarang modal, termasukaktivatetap; • Penyerahan/pemanfaatanbarangtidakberwujud; • Peminjamanuang; • Penyerahanjasa; • Penyerahan/perolehaninstrumenkeuangansepertisahamdanobligasi • Dan lain-lain

  20. ARM’S LENGTH PRINCIPLE Pasal 1 butir 6 PER-43/PJ/2010 menjelaskan: PrinsipKewajarandankelaziman Usaha (arm’s length principle/ALP) merupakanprinsip yang mengaturbahwaapabilakondisidalamtransaksi yang dilakukanantarapihak-pihak yang mempunyaiHubunganistimewasamaatausebandingdengankondisidalamdalamtransaksi yang dilakukanantarapihak-pihak yang tidakmempunyaiHubungan Istimewa yang menjadipembanding, makahargaataulabadalamtransaksi yang dilakukanantarapihak-pihak yang mempunyaiHubungan Istimewa harussamadenganatauberadadalamrentanghargaataulabadalamtransaksi yang dilakukanantarapihak-pihak yang tidakmempunyaiHubungan Istimewa yang menjadipembanding.

  21. ARM’S LENGTH PRINCIPLE

  22. COMPARABILITY ANALYSIS Significance of the comparability analysis and meaning of “comparable” • generally based on a comparison of the conditions in a controlled transaction with the conditions in transactions between independent enterprises; • in order for such comparisons to be useful, the economically relevant characteristics of the situations being compared must be sufficiently comparable; • to be comparable means that none of the differences (if any) between the situations being compared could materially affect the condition being examined in the methodology (e.g. price or margin), or that reasonably accurate adjustments can be made to eliminate the effect of any such differences. • in order to establish the degree of actual comparability and then make appropriate adjustments to establish arm’s length conditions (or a range thereof), it is necessary to compare attributes (five factors of comparability) of the transactions or enterprises that would affect conditions in arm’s length transactions.

  23. End of sesion TP -1

  24. COMPARABILITY ANALYSIS Five factors determining comparability The examination of the five comparability factors is by nature two-fold, i.e. it includes an examination of the factors affecting taxpayer’s controlled transactions and an examination of the factors affecting uncontrolled transactions. Both the nature of the controlled transaction and the transfer pricing method adopted should be taken into account when evaluating the relative importance of any missing piece of information on possible comparables, which can vary on a case-by-case basis. The five factors comparability are: 1. Characteristics of property or services 2. Functional analysis 3. Contractual terms 4. Economic circumstances 5. Business strategies

  25. COMPARABILITY ANALYSIS 1. Characteristics of property or services • Transfer of tangible property; the characteristics that may be important to consider are : the physical features of the property, its quality and reliability, and the availability and volume of supply. • The provision of services; the characteristics that may be important to consider are : the nature and extent of the services. • Intangibles property; the characteristics that may be important to consider are : the form of transaction (e.g. licensing or sale), the type of property (e.g. patent, trademark, or know-how, the duration and degree of protection, and the anticipated benefits from the use of the property.

  26. COMPARABILITY ANALYSIS 2. Functional analysis Compensation usually will reflect the functions that each enterprise performs (taking into account assets used and risks assumed). Therefore, in determining whether controlled and uncontrolled transactions or entities are comparable, a functional analysis is necessary. Functional analysis seeks to identify and compare the economically significant activities and responsibilities undertaken, assets used and risks assumed by the parties to the transactions. Function : design, manufacturing, assembling, R & D, servicing, purchasing, distribution, marketing, advertising, transportation, financing and management. Assets used : plant and equipment, the use of valuable intangibles, financial assets, ect. the nature of the assets used, such as the age, the market value, location, property right protections available. Risks assumed : market risk, such as input cost and output price fluctuations; risks of loss associated with the investment in and use property, plant and equipment; risks of the success or failure of investment in R & D; financial risks such as those caused by currency exchange rate and interest rate variablility; credit risks.ect.

  27. COMPARABILITY ANALYSIS 3. Contractual terms The contractual terms of a transaction generally define explicitly or implicitly how the responsibilities, risks and benefits are to be divided between the parties. An analysis of contractual terms should be a part of the functional analysis. The terms of a transaction may also be found in correspondence / communications between the parties other than a written contract. Where no written terms exist, the contractual relationships of the parties must be deduced from their conduct and the economic principles that generally govern relationships between independent enterprises.

  28. COMPARABILITY ANALYSIS 4. Economic circumstances Arm’s length prices may vary across different markets even for transactions involving the same property or services; therefore, to achieve comparability requires that markets in which the independent and associated enterprises operate do not have differences that have material effect on price or that appropriate adjustments can be made. The factors to be considered : geographic location; the size of the markets; the extent of competition in the markets and the relative competitive positions of the buyers and sellers; the availability (risk thereof) of substitute goods and services; the levels of supply and demand in the market as a whole and in particular regions, if relevant; consumer purchasing power; the nature and extent of government regulation of the market; costs of production including the costs of land, labor, and capital; transport costs; the level of market (e.g. retail or wholesale); the date and time of transactions.

  29. COMPARABILITY ANALYSIS 5. Business strategies Business strategies would take into account may aspects of an enterprise such as innovation and new product development, degree of diversification, risk aversion, assessment of political changes, input or existing and planned labor laws, duration of arrangement, and other factors bearing upon the daily conduct of business. Market penetration schemes : taxpayer seeking to penetrate a market or to increase its market share might temporarily charge a price for its product that is lower than the price charged for otherwise comparable products in the same market

  30. COMPARABILITY ANALYSIS Performing a comparability analysis • The comparability analysis always aims at finding the most reliable comparables; • In order for process to be transparent, it is considered a good practice for a taxpayers that uses comparables to support its transfer pricing, or a tax administrations that uses comparables to support a transfer pricing adjustment; • To provide appropriate supporting information for the other interested party to be able to assess the reliability of the comparables used.

  31. COMPARABILITY ANALYSIS

  32. COMPARABILITY ANALYSIS

  33. COMPARABILITY ANALYSIS

  34. COMPARABILITY ANALYSIS

  35. COMPARABILITY ANALYSIS

  36. COMPARABILITY ANALYSIS

  37. COMPARABILITY ANALYSIS

  38. COMPARABILITY ANALYSIS Typical process of comparability analysis

  39. TRANSFER PRICING METHODS (TPM) Methods of calculation of arm’s length price

  40. TRANSFER PRICING METHODS (TPM)

  41. TRANSFER PRICING METHODS (TPM)

  42. TRANSFER PRICING METHODS (TPM) • Comparable Uncontrolled Price

  43. TRANSFER PRICING METHODS (TPM) 1. Comparable Uncontrolled Price When using CUP, the comparable transaction and tested transaction sales/purchase of inventory assets should be the same or similar in terms of property, construction, functions ect and substantially the same in terms of conditions. Result of reviewing comparable transactions The same type of product The same market level Substantially the same in volume; the same terms of contract The same business strategies The same role and functions of P; no intangible used The same market conditions; no government regulations. Computing ALP applying CUP is appropriate In the case there is a difference between the comparable and tested transactions, and the difference is not properly adjusted for in the price, CUP should not be applied.

  44. TRANSFER PRICING METHODS (TPM) • Resale Price 3. Cost Plus

  45. TRANSFER PRICING METHODS (TPM) 2. Resale Price A comparable transaction is a transaction where a third-party purchases/sells the same or similar inventory assets in terms of property, construction, functions etc, as the inventory assets traded in the tested transaction, from/to other third-parties. Result of reviewing comparable transactions Deem to have similar inventory The same market level Substantially the same in volume; the same terms of contract The same business strategies The same role and functions of P; no intangible used The same market conditions; no government regulations. Computing ALP applying RP is appropriate In the case there is a difference between the comparable and tested transactions, in terms of the functions of the seller, and the difference is not properly adjusted for in the gross margin, the RP should be applied.

  46. TRANSFER PRICING METHODS (TPM) 3. Cost Plus A comparable transaction is a transaction where a third-party manufactures/purchases the same or similar inventory assets in terms of property, construction, functions etc, as the inventory assets traded in the tested transaction, and resells them to other third-parties. Result of reviewing comparable transactions Deem to have similar inventory The same market level Substantially the same in volume; the same terms of contract The same business strategies The same role and functions of P; no intangible used The same market conditions; no government regulations. Computing ALP applying CP is appropriate In the case there is a difference between the comparable and tested transactions, in terms of the seller’s functions, and the difference is not properly adjusted for in the mark-up, the CP should be applied.

  47. TRANSFER PRICING METHODS (TPM) 4. PS (Contribution PS Method)

  48. TRANSFER PRICING METHODS (TPM) 5. TNMM

  49. TRANSFER PRICING METHODS (TPM) TNMM Result of reviewing comparable transactions (no mention on the similarity inventory) No GP data available (or the cost of sales) No comparable transactions for CUP/CP method due to original technologies. Cannot make adjustments needed for difference affecting GP, no comparable transactions for the RP method. Comparable transactions available based on the operating margin. Prices tend be affected by differences in products, margin of gross profit on sales tends to be affected by differences in accounting principle. On the other hand, the operating margin is considered to be less susceptible to the effect of such differences. Computing ALP applying TNMM is appropriate

  50. TRANSFER PRICING METHODS (TPM) TNMM Result of reviewing comparable transactions Licenses original technologies; no comparable transactions for CUP/CP, Manufacturing and sales transactions; impossible to apply the RP Impossible to apply traditional method Comparable transactions available based on the operating margin. Prices tend be affected by differences in products, margin of gross profit on sales tends to be affected by differences in accounting principle. On the other hand, the operating margin is considered to be less susceptible to the effect of such differences. Computing ALP applying TNMM is appropriate

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