204 pencegahan penghindaran pajak

8/17/2019 204 Pencegahan Penghindaran Pajak

1/74

PENGHINDARAN PAJAKBERGANDA


2/74

2

KETENTUAN ANTI PENGHINDARAN PAJAK Pasal 18 UU PPh

ayat (1) Debt to Equity Ratio (Thin Capitalization Rule)ayat (2) Anti Controlled Foreign Corporations (CFC)-PM !o"#$%&PM"'''

(CFC Rule)

ayat (3) Trans*er Pri+ing (PER-,&P'.' /o"PER-#&P'..) (TP Rule)

ayat (3a) Ad0an+e Pri+ing Agree1ent (PER-%2&P'.')(APA)

ayat (3b) Anti 3tepping4 Pembelian saham atau harta melalui SPC (PMKNo.140/PMK.03/2010)

ayat (3c) Anti 3tepping4 Penualan atau !en"alihan saham atau harta melaluiSPC#

ayat (3$) Penentuan %embali !en"hasilan &P'N P $ari !emberi %era (PMK

No.13/PMK.03/2010)ayat (4) 5ubungan 6sti1e7a (Asso+iated Enterprises)


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POKOK-POKOK BAHASAN

1. Thin Capitalization

2. Controlled Foreign Corporation

3. Transfer Pricing

4. Anti Stepping

5. Treaty Abuse

6. Associated nterprises!hubungan isti"e#a$

7. Special Purpose Company

8. a! Ha"en Coun#ry


4/74

Pra$#e$ Perpa%a$an yan&'ilaran&

(. a! Ha"en Coun#ry 'anPre)eren#ial a!

Re&ime

*. Con#rolle' +orei&n Corpora#ions,C+C-

. rans)er Pricin&

/. 0in Capi#ali1a#ion

2. rea#y S0oppin&



5/74

1. THIN CAPITALIZATION

Penge!"an#Sua#u perusa0aan 'ise4u# thinly capitalized apa4ila #er'apa# $e%an&"ngan 'ang !"ngg"an#ara 5

()&al h*!ang +debt capital , &an ()&ale*"!as +equity capital ,.

Kri#eria yan& umumnya 'i#erap$an un#u$menye4u# sua#u perusa0aan se4a&ai thinly

capitalized a'ala0 rasio capital gear% le&erage6a#au DER.

!'iter(e"ah)an dari *+F' *nternational Ta, -lossary% 25$

*


6/74

HIN CAPIAIAI9N

Pasal 18 a'a! +1, UU PPh#

:en#eri Keuan&an 4er;enan& men&eluar$an $epu#usanmen&enai %esan'a $e%an&"ngan an!aa *!ang &an()&al $e*sahaan un#u$ $eperluan pen&0i#un&an pa%a$4er'asar$an


7/74+

HIN CAPIAIAI9N

O$s" I5 In"es#asi 'alam 4en#u$ e$ui#as >( %u#a

O$s" II5 In"es#asi 'alam 4en#u$ e$ui#as >(?? ri4u'an 'alam 4en#u$ pin%aman >@?? ri4u

O$s" III5 In"es#asi 'alam 4en#u$ e$ui#as >(?? ri4u6men%amin pin%aman 4an$ >@?? ri4u.

INES9R PER


8/74

US 2Paen! C).

PT ABC

&" In&)nes"aSena") 1#Pem4iayaan E$ui#as > ( %u#a

Sena") 3#Pem4iayaan Hu#an& > ( %u#a (? in#eres#

In"es#asi > ( %u#a

E!pec#e' Re#urn (?

As*(s"#i#00ol'in& #a! a#as 4un&a 'an

'i"i'en 5 *? ari) PP0 'i In'onesia5 *2a4a s4lm 4un&a pa%a$5 > (2? r4Di"i'en payou# ra#io5 (??

D"("n!a#Hi#un& 4e4an pa%a$ 'anRe#urn on in"es#men#ms&* s$enario

KASUS THIN CAP.


9/74

KASUS THIN CAP.

Debt Financing Equity Financing Back-to-back

Pinaman Peme"an" Shmatau !inaman ban%

, 1 uta 0

-aba sebelum bun"a !aa% , 1*0.000 , 1*0.000 , 1*0.000

un"a Pinaman (10) ,100.000 0 ,100.000

Pen"hasilan %ena !aa%

Paa% (tari 2*)

,*0.000

,12.*00

, 1*0.000

, 3+.*00

,*0.000

,12.*00

-aba bersih

'ii$en (!ayout ratio 100)

,3+.*00

,3+.*00

,112.*00

,112.*00

,3+.*00

,3+.*00

eban Paa%

un"a (tari 20)

'ii$en (tari 20) PPh Perseroan

ee an%

,20.000

,+.*00,12.*00

0

0

22.*00, 3+.*00

0

,20.000

,+.*00,12.*00

,1*.000

5otal beban !aa%/inestasi ,40.000 , 60.000 ,**.000

7asil 8nestasi ersih $110.000 $ 90.000 $95.000

Pen"hasilan ersih (98) 11% 9% 9.5%


10/74

3.CONTROLLED 4OREIGNCO5PAN6

Penge!"an#C+C Rules a'ala0 $e#en#uanpence&a0an a#as pen&0in'aran pa%a$

yan& 'ila$u$an ole0 P 'alam ne&eriyan& mela$u$an $engal"han$enghas"lan e $e*sahaan!een&ali yan& 4era'a 'i ne&araF

ne&ara yan& men&ena$an pa%a$ ren'a0a#au #i'a$ men&ena$an pa%a$.


10


11/7411

Se%el*( a&a C4C Se!elaha&a C4C

P5 :C

8n$onesia

-N8ncome ,

8ncome 9!

P5 :C

8n$onesia

-o;


12/74

3. CONTROLLED 4OREIGNCO5PAN6

Pasal 18 a'a! +3, UU PPh#:en#eri Keuan&an 4er;enan& mene#ap$an saa#'iperole0nya 'i"i'en ole0 a%i4 Pa%a$ 'alam ne&eri a#as$en'e!aan ()&al $a&a %a&an *saha &" l*a nege" selain 4a'an usa0a yan& men%ual sa0amnya 'i 4ursa e)e$6'en&an $e#en#uan se4a&ai 4eri$u#5

a. 4esarnya penyer#aan mo'al a%i4 Pa%a$ 'alam ne&eri#erse4u# $al"ng en&ah 79 ,lima pulu0 persen- 'ari %umla0 sa0am yan& 'ise#or a#au

4. secara 4ersama=sama 'en&an a%i4 Pa%a$ 'alam ne&erilainnya (e("l"" $en'e!aan ()&al $al"ng en&ah

79 ,lima pulu0 persen- 'ari %umla0 sa0am yan&'ise#or.

Pea!*an $elasanaan5 P:K No.*23P:K.?*??8


13/7413

P:KF*23P:K.?*??8

APABILA#

(. PDN mempunyai perusa0aan 'i N yan& #i'a$#er'a)#ar pa'a 4ursa e)e$ 'i N6

*. PDN memili$i penyer#aan mo'al minimal 2?6sen'iri a#au 4ersamaFsama 'en&an PDN lain6 'an

. Pen&0asilan 'i"i'en 'ari C+C : la4a 4ersi0 C+C

penyer#aan pa'a C+C6

5AKA#

. Saa# pen&a$uan 'i"i'en 'i#e#ap$an pa'a %*lane-; se#ela0 4a#as ;a$#u penyampaian SPperusa0aan 'i N 4era$0ir a#au pa'a %*lan e-<se#ela0 #a0un pa%a$ perusa0an 'i N 4era$0ir.

. Besan'a &"="&en a'ala0 la4a 4ersi0 C+C'i$ali$an 4esarnya $epemili$an pa'a C+C.


14/74

1*

. Anti Stepping

Ke!en!*an An!" S!e$$"ng &ala( UUPPh

Pasal 18 a'a! +%,#

P yan& mela$u$an $e(%el"an saha(a!a* a!"=a perusa0aan melalui pi0a$lain a#au 4a'an yan& 'i4en#u$ un#u$ma$su' 'emi$ian ,special purpose

co"pany -6 &a$a! &"!e!a$an se4a&aipi0a$ yan& se4enarnya mela$u$anpem4elian #erse4u# sepan%an& P yan&

4ersan&$u#an mempunyai h*%*ngan"s!"(ea 'en an i0a$ lain a#au 4a'an


15/74

Ke!en!*an Anti Stepping &ala(UU PPh

Pen0elasan Pasal 18 a'a! +%,#

Ke#en#uan ini 'ima$su'$an un#u$ mence&a0pen&0in'aran pa%a$ ole0 P yan& (ela*an$e(%el"an saha(>$en'e!aan $a&a s*a!*$e*sahaan /P &ala( nege" (elal*"

$e*sahaan l*a nege" yan& 'i'iri$an $0ususun#u$ #u%uan #erse4u# ,special purpose company-.

16

:C

PA9

SPC

,Saham/ :%tia

'a!at$iteta!%an

mena$i

:C

PA9

,SPCSaham/

:%tia


16/74

1+

Ke!en!*an Anti Stepping &ala(UU PPh

Pasal 18 a'a! +?,#Pen0*alan a!a* $engal"han saha($e*sahaan an!aa ,conduit co"pany a#au special purpose co"pany - yan& 'i'iri$an

a#au 4er#empa# $e'u'u$an 'i ne&ara yan&mem4eri$an perlin'un&an pa%a$ ,ta, ha&encountry - yan& mempunyai h*%*ngan"s!"(ea 'en&an 4a'an yan& 'i'iri$an a#au

4er#empa# $e'u'u$an 'i In'onesia a#au B


17/74

;. TRANS4ER PRICINGPenge!"an#

A'ala0 ;ilaya0 'alam 0u$um pa%a$ 'an e$onomi un#u$meya$in$an 4a0;a penen#uan 0ar&a yan& 'i#e#ap$anole0 pi0a$Fpi0a$ yan& 4er0u4un&an is#ime;a a#aspen&ali0an 4aran&6 %asa6 'an 0ar#a #a$ 4er;u%u' #ela0sesuai &engan $"ns"$ a(@s leng!h.


Prinsip arm’s length:

Prinsip yang "ensyarat)an piha)/piha) yang berhubunganisti"e#a "enentu)an harga yang sa"a% royalti dan i"balan laindala" transa)si yang ter)endali !controlled transaction$ dengan

harga% royalti% atau i"balan lain dala" transa)si yang tida)ter)endali !uncontrolled transaction$ dala" )ondisi yang dapatdiperbanding)an !co"parable circu"stances$.


1


18/74

DIREKTORAT JENDERAL PAJAK D"e!)a! Pe(e"saan &an Penag"han

S*% D"e!)a! Pe(e"saan Tansas" Kh*s*s

Apa4ila )n&"s" 'alam

#ransa$si yan& 'ila$u$an an#ara pi0a$Fpi0a$ yan& mempunyaiHu4un&an Is#ime;a sa(a a!a* se%an&"ng 'en&an $on'isi 'alam

#ransa$si yan& 'ila$u$an an#ara pi0a$Fpi0a$ yan& #i'a$ mempunyai

Hu4un&an Is#ime;a yan& men%a'i pem4an'in&6 (aa haga a!a* la%a

'alam #ransa$si yan& 'ila$u$an an#ara pi0a$Fpi0a$ yan& mempunyai

Hu4un&an Is#ime;a ha*s sa(a 'en&an a!a* %ea&a &ala( en!anghaga a!a* la%a 'alam #ransa$si yan& 'ila$u$an an#ara pi0a$Fpi0a$

yan& #i'a$ mempunyai Hu4un&an Is#ime;a yan& men%a'i pem4an'in&

P98NS8P KB&::9:N ':N KB-:D8M:N ES:7:( ARM83 9E!:T5 PR6!C6P9E )


19/74



0one of the dierences !if any$ bet#een the situations being co"pared could"aterially eect the condition being e,a"ined% or that reasonably accurate

ad(ust"ents can be "ade to eli"inate the eect of any such dierences !Par. 1.33 4C' TP -uidelines 21$

i'a$ #er'apa# per4e'aan secara ma#erial an#ara #ransa$si aLliasi 'en&an#ransa$si in'epen'en yan& 'apa# mempen&aru0i 0ar&a a#au la4a yan&

'iper4an'in&$an 'an sean'ainya #er'apa# per4e'aan6 per4e'aan #erse4u#'apa# 'isesuai$an

,Pasal / aya# ,(- PERF/PJ*?(?-

SB:N'8NF (T;


20/74



Dapa# 'iper4an'in&$an ,co"parable- a'ala0 5

#i'a$ a'a per4e'aan yan& signifkan 'i an#ara

pi0a$ yan& 'iper4an'in&$an6

A'a per4e'aan #e#api #i'a$ si&niL$an

Ji$a !e&a$a! $e%e&aan6 'apa# 'ila$u$anpenyesuaian un#u$ men&uran&i per4e'aan#erse4u# se0in&&a 'apa# 'iper4an'in&$an .

K)nse$ Kese%an&"ngan


21/74

Picture &P com!arable !icture

(. I'en#iL$asi 'an $uan#iL$asi 4e'a $on'isi*. a$u$an penyesuaian a#as per4e'aan

#erse4u#

KONSEP KESEBANDINGAN

23


22/74

24


23/74

;. TRANS4ER PRICING

Ke' *es!")ns# Apa$a0 0ar&a #ransa$si yan& 'ila$u$an

ole0 pi0a$Fpi0a$ yan& 4eraLliasi #ela0menerap$an arm’s length principle

Ba&aimana a%i4 Pa%a$ menen#u$an'an menerap$an armsM len principle'alam #ransa$si 'en&an aLliasinya


24/74

;. TRANS4ER PRICING

rans)er Pricin& Rules5PERF/*?(? %o PERF*PJ*?((

an&$a0Flan&$a0 menen#u$an ar"s length price5

(. :ela$u$an Compara4ili#y Analysis 'anPenen#uan Compara4lespem4an'in&

*. :enen#u$an rans)er Pricin& :e#0o'

. :enen#u$an 0ar&ala4a ;a%ar 4er'asar$anlan&$a0 ( 'an lan&$a0 *

/. :en'o$umen#asi$an pela$sanaan lan&$a0Flan&$a0 penerapan armMs len principle.


25/74



9ECD Gui'elines Para (.(@ O (.2

(.Kara$#eris#i$ 4aran& 'ana#au %asa

*.Analisis +un&sional

.Persyara#an Kon#ra$

/.Kon'isi Pere$onomian2.S#ra#e&i Bisnis

:K59


26/74



Baran& 4er;u%u' 5

(. CiriFciri Lsi$ 4aran&.

*. Kuali#as 4aran&.

. Daya #a0an 4aran&.

/. in&$a# $e#erse'iaan 4aran&.

2. Jumla0 pena;aran 4aran&.

.Baran& #i'a$ 4er;u%u' 5

(. Jenis #ransa$si.

*. Jenis 4aran& #i'a$ 4er;u%u' yan& 'isera0$an.

. Jan&$a ;a$#u 'an #in&$a# perlin'un&an yan& 'i4eri$an.

/. Po#ensi man)aa# yan& 'apa# 'iperole0 'ari pen&&unaan 4aran& #i'a$ 4er;u%u'#erse4u#.

. Jasa

(. Si)a# 'an %enis %asa.*. Ca$upan pem4erian %asa.

K:9:K5B98S58K :9:NF ':N/:5:E :S:(Pasal 6 :yat (2)# (3)# (4) PB9


27/74



K:9:K5B98S58K :9:NF ':N/:5:E :S: (2)(Pasal 6 :yat (2)# (3)# (4) PB9

?


28/74



an& 0arus 'iper#im4an&$an 'alam mela$u$an analisis

)un&sional 5(. +un&si u#ama yan& 'ila$u$an ole0 perusa0aan

,con#o0 5 'esain6 pemasaran6 peneli#ian6pen&em4an&an6 mana%emen6 promosi6 'll-.

*. A$#i"a yan& 'i&una$an ,con#o0 5 #ana06 4an&unan6

0ar#a #i'a$ 4er;u%u'-.. Risi$o yan& 'i#an&&un& ole0 perusa0aan ,con#o0 5 risi$o

pasar6 risi$o perse'iaan6 'll-.

:N:-8S8S ENFS8N:-(Pasal + PB9


29/74



:N:-8S8S ENFS8N:- (2)(Pasal + PB9


30/74



in&$a# #an&&un& %a;a4.

Risi$o.Pem4a&ian $eun#un&an.

PB9SG:9:5:N KN59:K(Pasal H PB9


31/74



PB9SG:9:5:N KN59:K (2)(Pasal H PB9


32/74



Kea'aan &eo&raLs.

uas pasar. in&$a# persain&an .

in&$a# permin#aan 'an pena;aran.

in&$a# $e#erse'iaan 4aran& a#au %asapen&&an#i.

KN'8S8 PB9BKNM8:N(Pasal PB9


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KN'8S8 PB9BKNM8:N (2)(Pasal PB9


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Ino"asi 'an pen&em4an&an pro'u$ 4aru.

in&$a# pene#rasi pasar.Ke4i%a$an usa0a lainnya.

S59:5BF8 8SN8S(Pasal 10 PB9


35/74



Compara4ili#y Analysis :a#ri!

N) 4a?!)s Rela!e& Pa!'Tansa?!")n

N)n Rela!e& Pa!'Tansa?!")n

a! Payer Rela#e'Par#y

a! Payer NonRela#e'Par#y

(. C0arac#eris#ics o)&oo's an' ser"ices

*. +unc#ion6 asse#san' ris$s

. Con#rac#ual erms

/. EconomicCircums#ances

2. Business S#ra#e&ies


36/74

INERNA EERNA C9:PARABES

In#ernal 5 a!payer ,#es#e' par#y- sells #0e same o)

similar pro'uc#s or pro"i'es #0e same orsimilar ser"ices un'er compara4le

con'i#ions #o *nela!e& +"n&e$en&en!,$a!"es.

E!#ernal 5


37/74

rans)er Pricin& :e#0o'sDG en'orse' #0e use o) 2 P me#0o's5

Ta&"!")nal Tansa?!")n 5e!h)&s#

(. Compara4le


38/74



Sele?!")n ) !he()s! a$$)$"a!e TP

(e!h)&!) !he ?"?*(s!an?es ) !he?aseF

40


39/74



0ir'Par#ies

0ir'Par#ies

Su4si'iary

0ir'Par#ies

0ir'Par#ies

Paren#Company

Manuacturer Dis#ri4u#or

Dis#ri4u#or

1. CUP +C)($aa%le Un?)n!)lle&P"?e, Pro$uct :

Price $100

Pro$u% :

Price $120

In'onesia

Hon&$on&

ai;an


40/74



0ir'Par#ies

0ir'Par#ies

0ir'Par#ies

Su4si'iary

0ir'Par#ies

0ir'Par#ies

Paren#Company



1. CUP +C)($aa%le Un?)n!)lle&P"?e, Coals

Price $100

Coals

Price $120

In'onesia Sin&apura


41/74



C)($aa%le Un?)n!)lle& P"?e 5e!h)&+CUP,

/

Ke*ngg*lan Kele(ahan Te$a!&"!ea$an $a&a

I :os# 'irec# an'

relia4le ;ay #o apply#0e armMs lenprinciple

I :em4u#u0$an #in&$a#$ese4an'in&an #in&&i

a#as %enis pro'u$.

I Pa'a pra$#i$nya suli#un#u$ menemu$an

#ransa$si pem4an'in&se%enis #anpa a'anya

per4e'aan yan&4erpen&aru0 ma#erial

#er0a'ap 0ar&a.

I Pro'u$ yan& sama

'i%ual $epa'aassociated enterpriseand independent

enterprise!s$

,in#ernal compara4le-

I Pro'u$ yan& sama'i%ual ole0 in'epen'en#

en#erprise seper#i0alnya yan& 'i%ual ole0

associated enterprises.

,e!#ernal compara4le-

I K0ususnya 'i#erap$an


42/74



0ir'Par#ies

0ir'Par#ies

0ir'Par#ies

Paren#Co.

0ir'Par#ies

0ir'Par#ies

P Ana$



3. C)s! Pl*s 5e!h)&

TesteP!"t#

G)ss5a-

*$ 39

G)ss5a-

*$

9

Fross Mar%


43/74



Con#o0 Per0i#un&an Har&a Jual a%ar '&n :e#o'eCos# Plus

No


44/74



C)s! Pl*s 5e!h)&

/3

Ke*ngg*lan Kele(ahan Te$a! &"!ea$an$a&a

I Per4e'aan pro'u$ $uran&si&niL$an6 yai#u $uran&

4erpen&aru0 ma#erial#er0a'ap proL# mar&in

'aripa'a 0ar&a.

I :em4u#u0$an$ese4an'in&an pro'u$

yan& le4i0 ren'a0'aripa'a CP "ethod.

I e4i0 se'i$i#mem4u#u0$an

co"parability

ad(ust"ents

'i4an'in&$an CP

I Pa'a pra$#i$nya suli#un#u$ menen#u$an

4asis cos# yan& #epa#.I Cos# yan& #er%a'i #i'a$

selalu men%a'i penen#u

#in&$a# la4a

I Cos# yan& #er%a'i #i'a$

selalu 4er$ai#an'en&an "ar)et price.

I Diperlu$an $onsis#ensis#an'ar a$un#ansi

'alam penerapan

$ese4an'in&an.

I ,Con#rac#-:anu)ac#urer6

$0ususnya se"i/7nished goods

I ,Con#rac#- RD

I Ser"ice Pro"i'er


45/74



0ir'Par#ies

0ir'Par#ies

0ir'Par#ies

P An&inRi4u#

0ir'Par#ies

0ir'Par#ies

Paren#company

Manuacturer Dis#ri4u#

or

Dis#ri4u#or

. Resale P"?e 5e!h)&

TesteP!"t#

G)ss

5ag"n39

G)ss5ag"n

;9

Fross Mar"inJ Fross Proit / Sales

Manuacturer ie#nam In'onesia


46/74



Con#o0 Per0i#un&an Har&a Beli a%ar '&n :e#o'eResale Price

N) Ua"an R*$"ah

(. Gross :ar&in a%ar /?

*. Resale Price C)m. P *??

. G)ss P)! /a0a ResaleP"?e G)ss 5ag"n /a0a

+3 ;9 ,

8

/. Haga Bel" /a0a +COGS, Resale P"?e 2 G)ss P)!

/a0a +3 2 8,

13

2. Har&a Beli C)m. P Q ,*?? O/?-

(3?

3. K)es" haga %el" +COGS, -;


47/74


48/74



II. TRANSACTIONALPRO4IT 5ETHODS


49/74




50/74



Ne#T proL# is &ross proL# ,sales minus cos# o)&oo's sol'manu)ac#ure'- less opera#in& e!penses

9pera#in& e!penses e!clu'e

– E!#raor'inary e!penses

– In#eres# an'

– a!es

EBIT Q Earnin&s Be)ore In#eres# an' a!es,an' E!#raor'inary I#ems-

/ha! "s ne!F

2*


51/74



P"&t 'Lss A(()*t

Sales 100

< Costs o Foo$s Sol$/

Manuacture$

< 0

J G"ss P"&t 10

< !eratin" B=!enses (SF:) < 6

+ Net,O-e"!t&* P"&t /EBIT

8nterest/5a=es/B=traor$inary8tems

< 2

Proit ater 5a= 2

Ne!>O$ea!"ng P)!

Ne! $)! (ag"n Q ;9

Ne# proL# /Sales (??

*3

DIREKTORAT JENDERAL PAJAK


52/74



N:: e!amines #0e ne! $)! (ag"n

rela#i"e #o an appropria#e 4ase ,e.&. cos#s6sales6 asse#s- #0a# a #a!payer reali1es )roma con#rolle' #ransac#ion

:us# 4e applie' in a manner consis#en#;i#0 resale price cos# plus me#0o'

Tansa?!")nal Ne! 5ag"n 5e!h)& +TN55,

2/



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Cos# PlusResale Price me#0o's use g)ss $)! mar&ins compu#e' a)#er 'irec# an' in'irec#

pro'uc#ionsellin& cos#s◦ no clear line6 allo;in& )or some "aria#ion in prac#ice6 4u#

&enerally e!clu'es mos# opera#in& e!penses

◦ e.&. sellin&6 &eneral6 an' a'minis#ra#i"e e!penses ;oul'

4e e!clu'e' N:: uses ne! $)! mar&ins6 i.e. ne# proL#

mar&in compu#e' a!e all opera#in& e!penses,e!cep# in#eres#6 #a!es an' e!#raor'inary i#ems-

TN55 ?)($ae& !)?)s! $l*s > esale $"?e (e!h)&

22



54/74



Ne# proL# o"er sales

◦ use)ul )or 'is#ri4u#ion6 e.&.6 )unc#ions ;0ere personnelra#0er #0an capi#al asse#s are impor#an# #o #0e 4usiness

◦ esale $"?e (e!h)& analo&ue

Ne# proL# o"er ?)s!s

◦

use)ul )or manu)ac#urin&◦ ?)s! $l*s (e!h)& analo&ue

◦ measuremen# consis#ency ,cos# 4asis- may 4e 'iUcul#

Ch))s"ng !he "gh! ne! (ag"n +1,

23



55/74



Ne# proL# o"er asse!s

◦ Asse# in#ensi"e ,cer#ain manu)ac#urin&ac#i"i#ies- an' capi#al in#ensi"e Lnancialac#i"i#ies

◦ 9pera#in& asse#s only ,#an&i4le6 in#an&i4le an';or$in& capi#al asse#s suc0 as in"en#ory an'#ra'e recei"a4les-

Ch))s"ng !he "gh! ne! (ag"n +3,

27



56/74



Tansa?!")nal Ne! 5ag"n 5e!h)&

+TN55,

28

Ke*ngg*lan Kele(ahan Ses*a"&"g*naan

*n!*

I Ne# proL# in'ica#ors ,e.g.

re#urn on asse#s6 opera#in&proL# #o sales6 e#c.- $uran&

'ipen&aru0i ole0 per4e'aan

#ransa$sional 'aripa'a

0ar&a.

I Ne# proL# in'ica#ors le4i0

#oleran #er0a'ap per4e'aan4e4erapa )un&si an#ara

controlled and uncontrolled

transactions.

I Ne# proL# in'ica#ors 'apa#

men&0in'ari masala0$e#erse'iaan 'a#a pu4li$

I Ne# proL# in'ica#or 'apa#

'ipen&aru0i ole0 )a$#or

yan& #i'a$ 4erpen&aru0

si&niL$an #er0a'ap 0ar&a

a#au &ross mar&ins6

se0in&&a suli#

menen#u$an armMs len

ne# proL# in'ica#ors yan&

0an'al.

I P mun&$in #i'a$

memili$i a$ses #er0a'ap

speci7c infor"ation on

the net pro7ts 'ari

#ransa$si pem4an'in&.

C)s! Pl*s Anal)g*e#

I,Con#rac#-:anu)ac#urer

ISer"ice Pro"i'er no#

a''in& si&niLcan#

uniVue in#an&i4les

Resale P"?eAnal)g*e#

IDis#ri4u#or no# a''in&

si&niLcan# "alue #o #0e

pro'uc#

Asse! Base& TN55#

I:anu)ac#urer i)



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P o) Paren#CompanySales.C9GS .SGA .

9P .

P o) Su4si'iaryCompanySales .C9GS .SGA .9P .

ProL# o) Su4si'iaryProL# o) Paren# Co

Com4ine' ProL#s

9r'inary ProL# o)Su4si'iary

Resi'ual ProL# o)Su4si'iary Co

Resi'ual ProL#o) Paren# Co

9r'inary proL#o) Paren#Company

9r'inary ProL# o)Su4si'iary

Resi'ual ProL#

5. P"&t S-&t 3et4 /Res&)! A*!#s&s

9r'inary proL#o) Paren#Company



58/74



P)! S$l"! +1,

3?

Ke*ngg*lan Kele(ahan Ses*a"&"!ea$an

*n!*

I e4i0 We$si4el

'alammemper0i#un&$an speciLc6possi4ly uniVue6)ac#s an'circums#ances o)#0e associa#e'en#erprises #0a#are no# presen#in in'epen'en#en#erprises.

I Cen'erun&

I Suli# un#u$ men'apa#$an

a$ses in)ormasi 'ari )orei&naUlia#es6 $0ususnya $e#i$aforeign a8liate is the parentco"pany or a sisterco"pany 'aripa'a asubsidiary of the ta,payer

I Suli# men&u$ur $om4inasire&enue 'an costs un#u$semua associatedenterprises yan&4erpar#isipasi 'alamcontrolled transactions6

Res"&*al P)!

S$l"! +Res"&*alAnal's"s,#

IHi&0lyin#e&ra#e'#ransac#ions6 e.g.

&lo4al #ra'in& o)Lnancialins#rumen#s

I ransac#ions;0ere 4o#0

par#ies ma$euniVue an'



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P)! S$l"! +3,

3(

Ke*ngg*lan Kele(ahan Bes! a$$l"e&!)

I Kecil $emun&$inansala0 sa#u pi0a$ yan&

#erli4a# 'alamtransa)si a7liasi a$anmen&0asil$an proL#yan& e$s#rim a#aumus#a0il $arenasemua pi0a$ yan&4er#ransa$si'ie"aluasi.

I T#o/sided approach'apa# 'i&una$an

un#u$ mencapai$ee$onomian s$ala

I Ke#i$a 'iapli$asi$anun#u$ opera#in&

proL#6 mun&$in suli#un#u$men&i'en#iL$asiopera#in& e!pensesyan& 4er$ai#an'en&an #ransa$si

#erse4u# 'anmen&alo$asi$an cos#an#ar #ransa$si 'ana$#i"i#as lain 'ariperusa0aan aLliasi.

Res"&*al P)!S$l"! +Res"&*al

Anal's"s,#IHi&0ly in#e&ra#e'#ransac#ions6 e.g.&lo4al #ra'in& o)Lnancial

ins#rumen#s

I ransac#ions;0ere 4o#0 par#iesma$e uniVue an'"alua4le

con#ri4u#ions ,e.g.


60/74

7. TREAT6 ABUSE>TREAT6 SHOPPING

Penge!"an#Si#uasi 'imana seseoran& yan& #i'a$4er0a$ a#as man)aa# #a! #rea#y6 namun

men&&una$an in'i"i'u lain a#au 4a'an0u$um lain se0in&&a 'apa# memperole0man)aa# #a! #rea#y yan& #i'a$ #erse'iasecara lan&sun&.


62

7.TREAT6 ABUSE >TREAT6


61/74

>SHOPPING

63

B-:N':

8N'NBS8:

5n. u$iman

8nestasi B%uitas

Perusahaanelan$a

P5 GD

Pinaman

un"aPPh 0/10menurutP3 98


62/74

7.ANTI TREAT6 ABUSEINDONESIA

Dasa H**(#

Pera#uran Dire$#ur Jen'eral Pa%a$ Nomor PERF3*PJ*??@#en#an& Pence&a0an Penyala0&unaan PB se4a&aimana#ela0 'iu4a0 'en&an PERF*/PJ*?(?.

Penge!"an Pen'alahg*naan PB +Tea!' A%*se,

(en**! DJP#

(. ransa$si yan& #i'a$ mempunyai su4s#ansi e$onomi'ila$u$an 'en&an men&&una$an s$emas#ru$#urse'emi$ian rupa 'en&an ma$su' sema#aFma#a un#u$memperole0 man)aa# PB

*. ransa$si 'en&an s#ru$#urs$ema yan& )orma#0u$umnya ,legal for"- 4er4e'a 'en&an su4s#ansie$onomisnya ,econo"ic substance- se'emi$ian rupa'en&an ma$su' sema#aFma#a un#u$ memperole0man)aa# PB a#au

. Penerima pen&0asilan 4u$an merupa$an pemili$

7.ANTI TREAT6 ABUSE


63/74

7.ANTI TREAT6 ABUSEINDONESIA

Pen&er#ian bene7cial o#ner a'ala0 penerima pen&0asilan

yan&5(. Ber#in'a$ 4u$an se4a&ai a&en

*. Ber#in'a$ 4u$an se4a&ai nominee

. Bu$an perusa0aan con'ui#.

Anti treaty abuse In'onesia memua# 'ua %enis safe harbor 6yai#u5

9. Appointed persons6 yai#u oran& a#au 4a'an yan& secara#e&as 'ian&&ap #i'a$ mela$u$an penyala0&unaan PB6

5. :uali7ed persons6 yai#u oran& a#au 4a'an 'i luarappoin#e' persons6 namun memenu0i seluru0 $ri#eriatest .

Dalam 0al #er%a'i penyala0&unaan PB6 ma$a5

3. PB #i'a$ 'apa# 'i#erap$an6 'an

7 ANTI TREAT6 ABUSE INDONESIA


64/74

7.ANTI TREAT6 ABUSE INDONESIA

Sae ha%)#

9ran& a#au 4a'an yan& 'ian&&ap #i'a$mela$u$an penyala0&unaan PB5

(. In'i"i'u yan& #i'a$ 4er#in'a$ se4a&ai a&en a#aunominee

*. em4a&a yan& namanya 'ise4u#$an secara #e&as'alam PB a#au yan& #ela0 'isepa$a#i ole0 pe%a4a#yan& 4er;enan& 'i In'onesia 'an 'i ne&ara mi#ra PB

. PN yan& menerima a#au memperole0 pen&0asilanmelalui Kus#o'ian se0u4un&an 'en&an pen&0asilan 'ari#ransa$si pen&ali0an sa0am a#au o4li&asi yan&'iper'a&an&$an a#au 'ilapor$an 'i pasar mo'al 'iIn'onesia6 selain 4un&a 'an 'i"i'en6 'alam 0al PN4er#in'a$ #i'a$ se4a&ai A&en a#au Nominee.

/. Dana pensiun yan& pen'iriannya sesuai 'en&an$e#en#uan perun'an&Fun'an&an 'i ne&ara mi#ra PB

'an merupa$an su4%e$ pa%a$ 'i ne&ara mi#ra PB

7 ANTI TREAT6 ABUSE INDONESIA


65/74

7. ANTI TREAT6 ABUSE INDONESIA

. $e*sahaan 'ang (e(en*h" $es'aa!an

se%aga" %e"*!#a. Ba&i perusa0aan yan& menerima a#au memperole0

pen&0asilan yan& 'i 'alam pasal PB #er$ai# #i'a$men&a#ur persyara#an 4eneLcial o;ner6 yai#u pen'irianperusa0aan a#au pen&a#uran s#ru$#urs$ema #ransa$si

#i'a$ sema#aFma#a 'i#u%u$an un#u$ peman)aa#an PB4. Ba&i perusa0aan yan& menerima a#au memperole0

pen&0asilan yan& 'i 'alam pasal PB #er$ai# men&a#urpersyara#an 4eneLcial o;ner6 yai#u5

(- pen'irian perusa0aan a#au pen&a#uran s#ru$#urs$ema

#ransa$si #i'a$ sema#aFma#a 'i#u%u$an un#u$ peman)aa#anPB 'an

*- Ke&ia#an usa0a 'i$elola mana%emen sen'iri yan& mempunyai$e;enan&an yan& cu$up un#u$ men%alan$an #ransa$si 'an

- Perusa0aan mempunyai pe&a;ai 'an

/- :empunyai $e&ia#an a#au usa0a a$#i) 'an

2- Pen&0asilan yan& 4ersum4er 'ari In'onesia #eru#an& pa%a$ 'i

3 Hu4un&an Is#ime;a


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3. Hu4un&an Is#ime;a,Associa#e' En#erprises-

:enuru# Psl (8 aya# /


67/74

Elemen#s o) associa#e' en#erprises,Hu4un&an Is#ime;a-

1. De J*e C)n!)l#s0are0ol'in&"o#in& ri&0#s Qa'a

0a$ suara.3. De 4a?!) C)n!)l# po;er #o

&o"ern Lnancial an' opera#ional

policies o) en#erprise #o o;n4eneL#

Associa#e' en#erprises 4e4erapa


68/74

Associa#e' en#erprises F 4e4erapane&ara

X Germany5O Suns#an#ial par#icipa#ion ,0ol'in& o) a# leas# *2-

O Con#rollin& inWuence

O InWuence cause' 4y nonF4usiness rela#ions0ip

O In#eres# in income o) o#0er person

X Japan5

O Direc# or in'irec# o;ners0ip o) a# leas# 2? o) s0ares

O Special rel#ions0ip ena4lin& #o su4s#an#ially 'e#ermine

4usiness policies o) o#0er en#erprises

X


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70/74

Pasal (8 ,c-


71/74

Pasal (8 aya# ,4-


72/74

Pasal (8 ,'-


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8. Ta Ha=en C)*n!'

A'ala0 ne&ara yan& 'ian&&ap sur&a pa%a$T6 yai#u

-am!iran Khusus (3:# 3:


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