A N A L I S I S K E W A J A R A N T R A N S A K S I J A S A I N T R A - G R U P

L i a K r i s t i n S i a h a a n R i k o R i a n d o k o

riandoko(£>stan,ac.id

A b s t r a k S a l a h s a t u b e n t u k t r a n s a k s i transfer pricing p a d a p e r u s a h a a n m u l t i n a s i o n a l a d a l a h t r a n s a k s i j a s a . T r a n s a k s i j a s a i n t r a - g r u p d i s e b u t s e b a g a i a l a t y a n g e f e k t i f d a l a m m a n a j e m e n r a n t a i s u p l a i d a n p e r e n c a n a a n p a j a k s e h i n g g a m e n j a d i i s u p e n t i n g b a g i o t o r i t a s p a j a k . B i a y a j a s a i n t r a - g r u p d a p a t d i p a k a i u n t u k m e n g e c i l k a n p e n d a p a t a n k e n a p a j a k d e n g a n c a r a m e m p e r b e s a r b e b a n a t a s b i a y a ' j a s a . D a l a m k e n y a t a a n n y a , d i I n d o n e s i a j u g a t e r j a d i s e n g k e t a d i p e n g a d i l a n p a j a k m e n g e n a i p e m b e b a n a n b i a y a j a s a . P e n e l i t i a n i n i b e r t u j u a n u n t u k m e n g i d e n t i f i k a s i b a g a i m a n a m e n i l a i k e w a j a r a n b i a y a t r a n s a k s i j a s a . K e w a j a r a n t r a n s a k s i j a s a a k a n m e l i p u t i i d e n t i f i k a s i k e b e r a d a a n j a s a d a n m a n f a a t j a s a s e r t a b e s a r n i l a i w a j a r y a n g d i b e b a n k a n . A n a l i s i s s e h u b u n g a n d e n g a n p r a k t i k t r a n s f e r p r i c i n g t r a n s a k s i l i n t a s n e g a r a i n i d i d u k u n g d e n g a n p e n e l i t i a n k u a l i t a t i f s e c a r a d e s k r i p t i f t e r h a d a p k e t e n r u a n p a d a p e d o m a n O E C D T r a n s f e r P r i c i n g G u i d e l i n e s , U N Practical Manual on Transfer Pricing, d a n ketentuan transfer pricing di Australia.Untuk m e m b e r i k a n p e m a h a m a n m e n d a l a m m e n g e n a i p e n e l i t i a n t e r k a i t , p e n u l i s m e n y a j i k a n k a s u s p a d a P T . A B C , s e b u a h p e r u s a h a a n m u l t i n a s i o n a l y a n g m e l a k u k a n t r a n s a k s i j a s a d e n g a n p e r u s a h a a n a f i l i a s i n y a d i T h a i l a n d .

K a t a k u n c i : Transfer pricing, J a s a i n t r a - g r u p , P a j a k , Arm's length.

A b s t r a t O n e f o r m o f t r a n s f e r p r i c i n g t r a n s a c t i o n t h a t o c c u r i n m u l t i n a t i o n a l c o m p a n y i s i n t r a - g r o u p s e r v i c e t r a n s a c t i o n . I n t r a - g r o u p s e r v i c e t r a n s a c t i o n i s o n e o f t h e i m p o r t a n t t a x p l a n n i n g t o o l s f o r e f f e c t i v e l y l o w e r i n g t a x a b l e i n c o m e b y i n c r e a s i n g e x p e n s e s i n a p a r t i c u l a r t a x j u r i s d i c t i o n . S i n c e i n t r a - g r o u p s e r v i c e i s t h e m a i n c o m p o n e n t o f t a x e f f i c i e n t s u p p l y c h a i n m a n a g e m e n t w i t h i n a n M N E ( m u l t i n a t i o n a l e n t e r p r i s e ) , t a x a u t h o r i t i e s a r e c o n c e r n e d w i t h t h i s i s s u e . T h e r e a r e s e v e r a l c a s e f o u n d i n I n d o n e s i a ' s h i g h c o u r t r e g a r d i n g t h e d e d u c t i b i l i t y o f e x p e n s e s f o r i n t r a - g r o u p s e r v i c e s r e c e i v e d b y c o m p a n i e s r e s i d e n t i n I n d o n e s i a . F o r t h a t r e a s o n , t h i s s t u d y a i m s t o i d e n t i f y h o w a r m ' s l e n g t h p r i n c i p l e i m p l e m e n t e d i n i n t r a -g r o u p s e r v i c e t r a n s a c t i o n . A r m ' s l e n g t h p r i n c i p l e i n i n t r a - g r o u p s e r v i c e w i l l c o n s i s t o f t h e e x i s t e n c e , b e n e f i t , a n d t h e a r m ' s l e n g t h p r i c e o f t h e s e r v i c e . A n a l y s i s o f t h e p r a c t i c e o f t r a n s f e r p r i c i n g w i l l b e s u p p o r t e d b y d o i n g q u a l i t a t i v e r e s e a r c h i n d e s c r i p t i v e w a y t o t h e O E C D T r a n s f e r P r i c i n g G u i d e l i n e s , U N Practical Manual on Transfer Pricing, a n d transfer pricing t a x r e g u l a t i o n in Australi.To g i v e a d e e p e r a n a l y s i s a n d b r o a d e r e x p l a n a t i o n , t h e w r i t e r w i l l p r e s e n t a c a s e s t u d y a b o u t i n t r a - g r o u p s e r v i c e s b e t w e e n P T . A B C i n I n d o n e s i a a n d i t s a f f i l i a t e d p a r t y i n T h a i l a n d .

K e y w o r d s : T r a n s f e r p r i c i n g , I n t r a - g r o u p s e r v i c e s , A r m ' s l e n g t h .

6 5

P E N D A H U L U A N

1 . L a t a r B e l a k a n g

G l o b a l i s a s i e k o n o m i m e m b a w a d a m p a k s e m a k i n m e n i n g k a t n y a t r a n s a k s i l i n t a s b a t a s n e g a r a (crossbovder). K o n s e p borderless m e n y e b a b k a n b e r k e m b a n g n y a p e r u s a h a a n m u l t i n a s i o n a l . D a l a m p r o s e s b i s n i s p e r u s a h a a n m u l t i n a s i o n a l , t e r j a d i t r a n s a k s i h u b u n g a n i s t i m e w a a n t a r a i n d u k p e r u s a h a a n d e n g a n a n a k p e r u s a h a a n a t a u a n t a r a s e s a m a a n a k p e r u s a h a a n .

T r a n s a k s i y a n g t e r j a d i m e l i p u t i t r a n s a k s i a t a s b a r a n g , j a s a , d a n h a r t a t i d a k b e r w u j u d . P a d a p e n j e l a s a n p a s a l 1 8 a y a t ( 3 ) U U P P h d i s e b u t k a n b a h w a a p a b i l a t e r d a p a t h u b u n g a n i s t i m e w a , k e m u n g k i n a n d a p a t t e r j a d i p e n g h a s i l a n d i l a p o r k a n k u r a n g d a r i s e m e s t i n y a a t a u p u n p e m b e b a n a n b i a y a m e l e b i h i d a r i y a n g s e h a r u s n y a . H a l i n i m e n u n j u k k a n b a h w a p e n e t a p a n h a r g a t r a n s f e r a n t a r p e r u s a h a a n a f i l i a s i s e r i n g d i p e n g a r u h i o l e h h u b u n g a n i s t i m e w a y a n g m e n g a k i b a t k a n h a r g a t r a n s f e r t i d a k w a j a r .

B e r d a s a r k a n h a s i l s u r v e i t a h u n 2 0 1 0 y a n g d i l a k u k a n Ernst and Young k e p a d a r e s p o n d e n d i 2 5 n e g a r a , d i p e r o l e h d a t a b a h w a s e m a k i n b a n y a k n e g a r a f o k u s p a d a p e m e r i k s a a n t r a n s a k s i j a s a p e r u s a h a a n m u l t i n a s i o n a l ( s e l a n j u t n y a d i s e b u t t r a n s a k s i j a s a i n t r a - g r u p ) . H a s i l s u r v e i m e n u n j u k k a n t r a n s a k s i j a s a i n t r a - g r u p m e r u p a k a n t r a n s a k s i y a n g p a l i n g b a n y a k d i p e r i k s a d i b a n d i n g k a n j e n i s p e m e r i k s a a n transferpricingidmnya.

S a l a h s a t u n e g a r a y a n g m e m i l i k i p r i o r i t a s t i n g g i p a d a t r a n s a k s i j a s a i n t r a - g r u p a d a l a h I n d i a k a r e n a t r a n s a k s i j a s a i n t r a - g r u p d i a n g g a p s e b a g a i k o m p o n e n u t a m a tax efficient supply chain management ( p a r a g r a f 1 0 . 4 . 9 . 1 U N Practical Manual on Transfer Pricing). N a r a y a n M e h t a ( 2 0 0 5 ) m e l a l u i j u r n a l n y a y a n g b e r j u d u l Formulating intra-group management fee policy: an analysis from transfer pricing and internasional tax perspective j u g a b e r p e n d a p a t b a h w a management fee a d a l a h s a l a h s a t u a l a t y a n g e f e k t i f d a l a m p e r e n c a n a a n p a j a k k a r e n a s e c a r a e f e k t i f d a p a t m e m p e r k e c i l l a b a k e n a p a j a k m e l a l u i p e n i n g k a t a n b e b a n .

S e t e l a h m e l a k u k a n p e n e l a a h a n a t a s s e j u m l a h p u t u s a n b a n d i n g p e n g a d i l a n p a j a k d i I n d o n e s i a , P e n u l i s m e n e m u k a n b e b e r a p a k a s u s t r a n s a k s i j a s a i n t r a - g r u p . H a l y a n g m e n y e b a b k a n dispute a n t a r a fiskus d a n W a j i b P a j a k a t a s p e m b e b a n a n b i a y a j a s a i n t r a - g r u p , y a i t u : ( 1 ) e k s i s t e n s i d a n m a n f a a t p e n y e r a h a n j a s a ; ( 2 ) p e n g g u n a a n m e t o d e p e m b e b a n a n j a s a ; ( 3 ) d a s a r a l o k a s i p e m b e b a n a n j a s a . P a d a s a a t dispute t e r s e b u t m u n c u l , p e r a t u r a n k h u s u s t e n t a n g t r a n s a k s i j a s a i n t r a - g r u p b e l u m a d a s e h i n g g a m e n g g u n a k a n O E C D Transfer Pricing Guidelines s e b a g a i a c u a n . S a a t i n i t e r d a p a t P e r - 4 3 / P J / 2 0 1 0 j o P e r - 3 2 / P J / 2 0 1 1 t e n t a n g P e n e r a p a n P r i n s i p K e w a j a r a n d a n K e l a z i m a n U s a h a D a l a m T r a n s a k s i A n t a r a W a j i b P a j a k d e n g a n P i h a k y a n g M e m p u n y a i H u b u n g a n I s t i m e w a . T r a n s a k s i j a s a y a n g t e l a h d i a t u r d a l a m p e r a t u r a n t e r s e b u t inline d e n g a n O E C D Transfer Pricing Guidelines s e h i n g g a m a s i h t e r d a p a t k e m u n g k i n a n dispute y a n g s a m a a k a n b e r u l a n g .

T a b e l 1 . 1 . D a f t a r P u t u s a n B a n d i n g S e n g k e t a P a j a k T e r k a i t R o y a l t i a t a s Know-how

No Nomor Putusan Pengadilan Pajak

Tahun Putusan

Tahun Pajak Nilai Putusan Amar Putusan

1 . P U T . 2 7 5 3 6 / P P / M . X I / 1 6 / 2 0 1 0 2 0 1 0 2 0 0 6 R p 4 . 3 9 5 . 5 7 8 . 1 2 6 M e n g a b u l k a n s e l u r u h n y a

2 . P U T . 2 2 0 0 3 / P P / M . V / 1 5 / 2 0 1 0 2 0 1 0 2 0 0 5 R p 8 . 4 8 3 . 4 2 5 . 1 2 5 M e n g a b u l k a n S e l u r u h n y a

3 . P U T - 4 3 9 3 9 / P P / M . V I / 1 5 / 2 0 1 3 2 0 1 3 2 0 0 8 U S $ 2 8 , 1 0 8 , 4 6 7 M e n o l a k

4 . P u t - 4 4 5 8 6 / P P / M . X V 7 1 5 / 2 0 1 3 2 0 1 3 2 0 0 8 R p 2 . 3 7 7 . 2 8 3 . 0 0 0 M e n o l a k

5 . P u t . 4 7 0 1 5 / P P / M . V l I I / l 5 / 2 0 1 3 2 0 1 3 2 0 0 8 R p 4 4 8 . 3 0 4 . 8 0 7 M e n g a b u l k a n s e h i r u h n y a

6 . P u t ^ 5 1 3 2 / M . X H / 1 5 / 2 0 1 3 2 0 1 3 2 0 0 8 R p 3 3 . 2 5 4 . 1 1 5 . 3 0 0 M e n o l a k

7 . P u t . 4 5 7 2 3 / P P / M . T V 7 1 5 / 2 0 1 3 2 0 1 3 2 0 0 8 R p 3 . 5 0 O . O 0 O . O 0 O M e n g a b u l k a n s e l u r u h n y a

8 . P u l 4 3 6 4 8 / P P / M . I I 1 / 1 5 / 2 0 1 3 2 0 1 3 2 0 0 8 R p 5 7 . 9 8 6 . 7 8 1 . 8 2 7 M e n g a b u l k a n s e l u r u h n y a

9 . P u M 4 9 5 9 / P P / M . l / 1 5 / 2 0 1 3 2 0 1 3 2 0 0 8 U S $ 2 , 4 7 7 , 2 8 1 M e n g a b u l k a n s e l u r u h n y a

S u m b c r : Website S e k r e t a r i a t P e n g a d i l a n P a j a k K e m e n t e r i a n K e u a n g a n ( d i o l a h )

6 6

1 . T u j u a n P e n e l i t i a n

T u j u a n y a n g i n g i n d i c a p a i d a l a m p e n e l i t i a n i n i a d a l a h : a . B a g a i m a n a t r a n s a k s i j a s a i n t r a - g r u p

d i m a n f a a t k a n d a l a m tax efficient supply chain management!

b . B a g a i m a n a c a r a m e n g i d e n t i f i k a s i e k s i s t e n s i d a n m a n f a a t j a s a b a g i p e n e r i m a ?

c . B a g a i m a n a m e n e n t u k a n k e w a j a r a n n i l a i p e m b a y a r a n j a s a ?

L A N D A S A N T E O R I

1 . Transfer Pricing a t a s A s e t T i d a k B e r w u j u d

J a s a a d a l a h a k t i v i t a s y a n g d i l a k u k a n u n t u k p e l a n g g a n a t a u d i l a k u k a n s e n d i r i o l e h p e l a n g g a n d e n g a n m e m a n f a a t k a n f a s i l i t a s o r g a n i s a s i ( H a n s e n d a n M o w e n , 2 0 0 6 , 3 7 ) . L e b i h l a n j u t , H a n s e n d a n M o w e n m e n j e l a s k a n p e r b e d a a n a n t a r a j a s a d a n p r o d u k b e r w u j u d y a n g m e l i p u t i 3 halyaitu intangibility, perishability, inseparability. Intangibility b e r a r t i p e m b e l i / p e n e r i m a j a s a t i d a k d a p a t m e l i h a t a t a u m e r a s a k a n j a s a s e b e l u m d i b e l i . Perishability b e r a r t i j a s a t i d a k b i s a d i s i m p a n . Inseparability b e r a r t i p e n y e d i a j a s a d a n p e n e r i m a j a s a b e r t r a n s a k s i m e l a l u i k o n t a k l a n g s u n g . J a s a t i d a k d a p a t d i p i s a h k a n d a r i p e n y e d i a n y a , B e r b e d a d e n g a n t r a n s a k s i b a r a n g b e r w u j u d d i m a n a p r o d u s e n b i s a b e r t r a n s a k s i t a n p a m e l a k u k a n k o n t a k l a n g s u n g d e n g a n p e m b e l i n y a .

P e r u s a h a a n p e n e r i m a j a s a a k a n m e n g e l u a r k a n s e j u m l a h b i a y a p e m b a y a r a n a t a s j a s a y a n g t e l a h d i t e r i m a d a r i p e n y e d i a j a s a . B i a y a ( b e b a n ) a d a l a h k a s a t a u s e t a r a k a s y a n g d i k e l u a r k a n u n t u k b a r a n g a t a u j a s a y a n g d i h a r a p k a n d a p a t m e m b e r ! m a n f a a t p a d a s a a t s e k a r a n g a t a u y a n g a k a n d a t a n g b a g i p e r u s a h a a n . B i a y a d i k e l u a r k a n a g a r d a p a t m e n g h a s i l k a n m a n f a a t d i m a s a y a n g a k a n d a t a n g . P a d a p e r u s a h a a n b e r o r i e n t a s i profit, m a n f a a t d i m a s a y a n g a k a n d a t a n g s e l a l u d i a r t i k a n s e b a g a i p o t e n s i p e n d a p a t a n ( H a n s e n a n d M o w e n 2 0 0 6 , 3 5 ) .

P e m b a y a r a n j a s a t e r s e b u t a k a n m e n j a d i b e b a n d a n d i b a y a r k a n d e n g a n m e n g i k u t i s i k l u s p e n g e l u a r a n p e r u s a h a a n . R o m n e y d a n S t e i n b a r t

( 2 0 0 3 , 3 9 8 ) b e r p e n d a p a t b a h w a t u j u a n u t a m a s i k l u s p e n g e l u a r a n a d a l a h m e m i n i m a l k a n b i a y a u n t u k p e r s e d i a a n , p e r a l a t a n , d a n j a s a y a n g d i b u t u h k a n o r g a n i s a s i u n t u k m e n j a l a n k a n f u n g s i n y a . D a l a m s i k l u s p e n g e l u a r a n p e r u s a h a a n t e r d a p a t e m p a t ( 4 ) t a h a p a n y a i t u p e m e s a n a n b a r a n g d a n j a s a , p e n e r i m a a n b a r a n g a t a u j a s a , p e n e r i m a a n t a g i h a n , d a n p e n g e l u a r a n k a s u n t u k p e m b a y a r a n b a r a n g d a n j a s a ( R o m n e y d a n S t e i n b a r t 2 0 0 3 , 3 9 8 ) . D i j e l a s k a n l e b i h l a n j u t b a h w a p a d a t a h a p p e m e s a n a n a k a n d i p e r t i m b a n g k a n m e n g e n a i a p a , k a p a n , d a n b e r a p a b a n y a k b a r a n g a t a u j a s a y a n g d i p e s a n . S e l a n j u t n y a , p e r u s a h a a n a k a n m e m i l i h p e n y e d i a b a r a n g a t a u j a s a d e n g a n m e m p e r t i m b a n g k a n f a k t o r h a r g a , k u a l i t a s , d a n k e m a m p u a n p e n y e d i a m e l a k u k a n p e n g i r i m a n .

P a d a t r a n s a k s i a n t a r u n i t d a l a m s a t u g r u p t e r d a p a t b i a y a y a n g h a r a s d i a l o k a s i k a n , L a n g k a h a w a l d a l a m a l o k a s i b i a y a a d a l a h m e n e n t u k a n o b j e k b i a y a . B i a s a n y a y a n g m e n j a d i o b j e k b i a y a a d a l a h d e p a r t e m e n ( H a n s e n a n d M o w e n 2 0 0 6 , 2 7 7 ) . M e n u r u t H a n s e n M o w e n , t e r d a p a t 2 k a t e g o r i d e p a r t e m e n y a i t u d e p a r t e m e n p r o d u k s i (producing departments) d a n d e p a r t e m e n p e n d u k u n g (support departments). D e p a r t e m e n p r o d u k s i a d a l a h d e p a r t e m e n y a n g b e r t a n g u n g j a w a b l a n g s u n g u n t u k m e n c i p t a k a n b a r a n g a t a u j a s a y a n g d i j u a l k e p e l a n g g a n . D e p a r t e m e n p e n d u k u n g a d a l a h d e p a r t e m e n y a n g m e n y e d i a k a n j a s a y a n g d i p e r l u k a n o l e h d e p a r t e m e n p r o d u k s i . P e m i l i h a n b a s i s a l o k a s i b i a y a u n t u k support department d i b u a t d e n g a n m e n g i d e n t i f i k a s i activity drivers. P e n g g u n a a n activity drivers m e n g h a s i l k a n h a r g a p r o d u k y a n g l e b i h a k u r a t .

Transfer pricing t e r j a d i k a r e n a a n t a r p e r u s a h a a n a t a u a n t a r d i v i s i m e m i l i k i h u b u n g a n i s t i m e w a . H u b u n g a n i s t i m e w a s e r i n g m e m b u a t t r a n s a k s i t i d a k d i l a k u k a n p a d a n i l a i y a n g w a j a r . K e t i k a t r a n s a k s i t i d a k d i l a k u k a n p a d a h a r g a y a n g w a j a r m a k a t r a n s a k s i t e r s e b u t t i d a k d i d a s a r k a n p a d a p r i n s i p k e l a z i m a n u s a h a (arm's length transasction).

P r i n s i p k e w a j a r a n d a n k e l a z i m a n u s a h a p a d a t r a n s a k s i p e m b e r i a n / p e m a n f a a t a n j a s a p a d a p i h a k a f i U a s i Q a s a i n t r a - g r u p ) d i a k u i j i k a j a s a s e c a r a n y a t a t e l a h d i s e r a h k a n d a n b i a y a y a n g d i b a y a r k a n u n t u k j a s a m e r u p a k a n n i l a i y a n g w a j a r p a d a t r a n s a k s i s e c a r a u m u m . L e b i h l a n j u t

6 7

d i j e l a s k a n b a h w a j a s a d i a n g g a p s e c a r a n y a t a d i s e r a h k a n j i k a j a s a t e r s e b u t m e m b e r i m a n f a a t e k o n o m i a t a u n i l a i k o m e r s i a l b a g i p e n e r i m a n y a y a n g d a p a t d i n i l a i d e n g a n m e m b a n d i n g k a n p a d a t r a n s a k s i i n d e p e n d e n y a i m j i k a p i h a k i n d e p e n d e n d a l a m k o n d i s i s e b a n d i n g m a u m e m b a y a r a t a u m e n y e d i a k a n s e n d i r i j a s a t e r s e b u t . D a l a m O E C D Transfer Pricing Guidelines, i s u i n i d i a t u r p a d a p a r a g r a f 7 . 6 .

U n t u k m e n e n t u k a n m a n f a a t y a n g d i t e r i m a , a n a l i s i s y a n g l e b i h k o m p l e k s d i b u t u h k a n s a a t p e r u s a h a a n g r u p m e m i l i k i k e g i a t a n y a n g m e l i b a t k a n l e b i h d a r i s a t u a n g g o t a a t a u g r u p s e c a r a k e s e l u r u h a n . T e r d a p a t j e n i s k e g i a t a n j a s a y a n g t e r j a d i a n t a r a a n g g o t a g r u p n a m u n t i d a k d a p a t d i a n g g a p s e b a g a i t r a n s a k s i j a s a i n t r a - g r u p y a n g m e m b e r i m a n f a a t , y a i t u shareholder activity, duplicative service, incidental benefi, passive association, on call service y a n g d i a t u r p a d a p a r a g r a f 7 . 9 - 7 . 1 6 O E C D Transfer Pricing Guidelines.

D a l a m p e m b e b a n a n j a s a k e p a d a a n g o t a g r u p , O E C D Transfer Pricing Guidelines m e n g a t u r t e r d a p a t d u a c a r a y a i t u direct charge d a n indirect charge. P a d a p a r a g r a f 7 . 2 1 O E C D Transfer Pricing Guidelines m e n g a t u r b a h w a direct charge d i g u n a k a n j i k a j a s a y a n g d i b e r i k a n k e p a d a a n g g o t a g r u p j u g a d i b e r i k a n k e p a d a p i h a k i n d e p e n d e n . P e n g g u n a a n indirect charge d i e j a l a s k a n p a d a p a r a g r a f 7 . 2 4 O E C D Transfer Pricing guidelines y a i t u d i g u n a k a n s i f a t j a s a y a n g d i s e d i a k a n . J a s a d i b e r i k a n k e p a d a b e r b a g a i e n t i t a s d a l a m g r u p d a n t i d a k d a p a t d i k u a n t i f i k a s i s e l a i n d e n g a n b a s i s p e r k i r a a n .

G A M B A R A N O B J E K P E N E L I T I A N

D a l a m U U P P h p a s a l 6 a y a t ( 1 ) d i s e b u t k a n b a h w a b e s a r n y a P e n g h a s i l a n K e n a P a j a k b a g i W a j i b d a l a m n e g e r i d a n b e n t u k u s a h a t e t a p d i t e n t u k a n b e r d a s a r k a n p e n g h a s i l a n b r u t o d i k u r a n g i b i a y a u n t u k m e n d a p a t k a n , m e n a g i h d a n m e m e l i h a r a p e n g h a s i l a n . B i a y a t e r s e b u t a n t a r a l a i n b i a y a y a n g s e c a r a l a n g s u n g a t a u t i d a k l a n g s u n g b e r k a i t a n d e n g a n k e g i a t a n u s a h a , t e r m a s u k d i d a l a m n y a a d a l a h r o y a l t i . A p a b i l a t r a n s a k s i j a s a y a n g m e n g a k i b a t k a n t i m b u l n y a b i a y a y a n g t e r j a d i a n t a r a p i h a k y a n g m e m i l i k i h u b u n g a n

i s t i m e w a m a k a b e r d a s a r k a n U U P P h P a s a l 1 8 a y a t ( 3 ) , D i r e k t u r J e n d e r a ! P a j a k b e r w e n a n g u n r u k m e n e n t u k a n k e m b a l i b e s a r n y a p e n g h a s i l a n d a n p e n g u r a n g a n s e r t a m e n e n t u k a n u t a n g s e b a g a i m o d a l u n t u k m e n g h i t u n g b e s a r n y a P e n g h a s i l a n K e n a P a j a k s e s u a i d e n g a n k e w a j a r a n d a n k e l a z i m a n u s a h a .

B e r d a s a r k a n U U P P h P a s a l 1 8 a y a t ( 4 ) , h u b u n g a n i s t i m e w a d i a n g g a p a d a a p a b i l a : 1 ) W a j i b P a j a k m e m p u n y a i p e n y e r t a a n m o d a l

l a n g s u n g a t a u t i d a k l a n g s u n g p a l i n g r e n d a h 2 5 % ( d u a p u l u h l i m a p e r s e n ) p a d a W a j i b P a j a k l a i n ; h u b u n g a n a n t a r a W a j i b P a j a k d e n g a n p e n y e r t a a n p a l i n g r e n d a h 2 5 % ( d u a p u l u h l i m a p e r s e n ) p a d a d u a W a j i b P a j a k a t a u l e b i h ; a t a u h u b u n g a n d i a n t a r a d u a W a j i b P a j a k a t a u l e b i h y a n g d i s e b u t t e r a k h i r ;

2 ) W a j i b P a j a k m e n g u a s a i W a j i b P a j a k l a i n n y a a t a u d u a a t a u l e b i h W a j i b P a j a k b e r a d a d i b a w a h p e n g u a s a a n y a n g s a m a b a i k l a n g s u n g m a u p u n t i d a k l a n g s u n g ; a t a u

3 ) t e r d a p a t h u b u n g a n k e l u a r g a b a i k s e d a r a h m a u p u n s e m e n d a d a l a m g a r i s k e t u r u n a n l u r u s d a n / a t a u k e s a n i p i n g s a t u d e r a j a t .

T r a n s a k s i j a s a y a n g d i l a k u k a n a n t a r a W a j i b P a j a k d e n g a n p i h a k y a n g b e r e l a s i d i a n g g a p m e m e n u h i p r i n s i p k e w a j a r a n d a n k e l a z i m a n u s a h a s e p a n j a n g m e m e n u h i s y a r a t b e r i k u t ( P a s a l 1 4 a y a t ( 2 ) P e r - 4 3 / P J / 2 0 1 0 j o . P E R -3 2 / P J / 2 0 1 1 ) : 1 ) t r a n s a k s i t e r s e b u t b e n a r - b e n a r t e r j a d i ; 2 ) N i l a i t r a n s a k s i j a s a a n t a r a p i h a k - p i h a k y a n g

m e m p u n y a i m e m p u n y a i h u b u n g a n i s t i m e w a s a m a d e n g a n n i l a i t r a n s a k s i j a s a y a n g d i l a k u k a n a n t a r a p i h a k - p i h a k y a n g t i d a k m e m p u n y a i h u b u n g a n i s t i m e w a y a n g m e m p u n y a i k o n d i s i y a n g s e b a n d i n g , a t a u y a n g d i l a k u k a n s e n d i r i o l e h W a j i b P a j a k u n t u k k e p e r l u a n n y a .

P e n y e r a h a n j a s a d i a n g g a p b e n a r - b e n a r t e r j a d i a p a b i l a t e r d a p a t m a n f a a t e k o n o m i a t a u k o m e r s i a l y a n g d a p a t m e n a m b a h n i l a i a t a s p e n y e r a h a n a t a u p e r o l e h a n j a s a d i m a k s u d . P a d a l a m p i r a n P e r -2 2 / P J / 2 0 1 3 d i a t u r m e n g e n a i m e t o d e y a n g d a p a t d i p a k a i u n t u k p e m b e b a n a n j a s a , y a i t u m e t o d e p e r b a n d i n g a n h a r g a a n t a r a p i h a k y a n g i n d e p e n d e n (comparable uncontrolled price), cost-plus method, transaction profit method.

6 8

P a d a p a s a l 1 1 a y a t ( 6 ) h u r u f c d i a t u r b a h w a k o n d i s i y a n g t e p a t d a l a m m e n e r a p k a n m e t o d e c o ^ - p / u ^ p a d a b e n t u k t r a n s a k s i p e n y e d i a a n j a s a .

M e t o d e p e m b e b a n a n j a s a d i a t u r p a d a p a s a l 1 6 P e r - 4 3 / P J / 2 0 1 0 j o P e r - 3 2 / P J / 2 0 1 1 y a i t u j i k a t i d a k d a p a t d i l a k u k a n i d e n t i f i k a s i a t a s t r a n s a k s i j a s a y a n g d i l a k u k a n b e r s a m a - s a m a a n t a r a W a j i b P a j a k d a n p i h a k y a n g m e m p u n y a i h u b u n g a n i s t i m e w a m a k a b e b a n j a s a h a r u s d i a l o k a s i k a n b e r d a s a r k a n m a n f a a t y a n g d i t e r i m a o l e h m a s i n g -m a s i n g p i h a k . A l o k a s i b e b a n b e r d a s a r k a n m a n f a a t d i a n g g a p m e m a d a i d a l a m h a l m e n e r a p k a n k r i t e r i a y a n g t e r u k u r d a n d a p a t d i a n d a l k a n b e r d a s a r k a n s i f a t j a s a , k o n d i s i p a d a s a a t j a s a d i s e r a h k a n , d a n m a n f a a t y a n g d i p e r o l e h a t a u k r i t e r i a ' l a i n y a n g b e r k a i t a n d e n g a n t r a n s a k s i y a n g t i d a k d i l a k u k a n o l e h p i h a k - p i h a k i n d e p e n d e n ,

P e n g g u n a a n m e t o d e p e m b e b a n a n j a s a l e b i h r i n c i t e r d a p a t p a d a S E - 5 G 7 P J / 2 0 1 3 y a i t u t e r d i r i d a r i m e t o d e l a n g s u n g (direct charge method) d a n m e t o d e t i d a k l a n g s u n g (indirect charge method). M e t o d e l a n g s u n g d i g u n a k a n d a l a m k o n d i s i j a s a , p e n e r i m a j a s a , b i a y a y a n g d i b e b a n k a n , d a n d a s a r p e m b e b a n a n d a p a t s e c a r a j e l a s d i i d e n t i f i k a s i . A p a b i l a j a s a y a n g d i s e d i a k a n t i d a k m u d a h d i i d e n t i f i k a s i d a n d i a t r i b u s i k a n k e p a d a p e r u s a h a a n a f i l i a s i m a k a m e t o d e t i d a k l a n g s u n g d a p a t d i g u n a k a n .

M E T O D O L O G I P E N E L I T I A N

1 . O b j e k p e n e l i t i a n . O b j e k p e n e l i t i a n i n i d i b a t a s i p a d a t r a n s a k s i j a s a i n t r a - g r u p p a d a p e r u s a h a a n m u l t i n a s i o n a l . P o k o k p e r m a s a l a h a n d i r u m u s k a n d a r i p o k o k s e n g k e t a a n t a r a W a j i b P a j a k d a n F i s k u s y a n g d i o l a h d a r i p u t u s a n p e n g a d i l a n p a j a k .

2 . J e n i s d a t a , J e n i s d a t a y a n g d i g u n a k a n d a l a m p e n e l i t i a n i n i a d a l a h d a t a p r i m e r d a n d a t a s e k u n d e r . D a t a p r i m e r d a l a m p e n e l i t i a n i n i b e r u p a h a s i l w a w a n c a r a . D a t a s e k u n d e r y a n g d i g u n a k a n a d a l a h p u t u s a n p e n g a d i l a n p a j a k , j u r n a l , b u k u , p e r a t u r a n p e r p a j a k a n d i I n d o n e s i a m e n g e n a i t r a n s f e r p r i c i n g , d a n l i t e r a t u r l a i n n y a y a n g t e r k a i t .

3 . C a r a p c n g u m p u l a n d a t a . D a l a m p e n e l i t i a n i n i , t e k n i k p e n g u m p u l a n

d a t a y a n g d i g u n a k a n a d a l a h s e b a g a i b e r i k u t . 1 ) P e n e l i t i a n k e p u s t a k a a n ( l i b r a r y r e s e a r c h )

P e n e l i t i a n k e p u s t a k a a n d i l a k u k a n d e n g a n m e n g u m p u l k a n , m e m b a c a d a n m e m a h a m i b e r b a g a i l i t e r a t u r , b u k u , a r t i k e l , d a n p e r a t u r a n - p e r a t u r a n y a n g t e r k a i t d e n g a n p e n e l i t i a n .

2 ) M e t o d e w a w a n c a r a P e n e l i t i m e n g g u n a k a n m e t o d e w a w a n c a r a u n t u k m e n g u m p u l k a n i n f o r m a s i y a n g r e l e v a n d e n g a n p o k o k p e r s o a l a n p e n e l i t i a n . N a r a s u m b e r w a w a n c a r a b e r a s a l d a r i l a t a r b e l a k a n g a k a d e m i s i , k o n s u l t a n p a j a k d a n f i s k u s .

4 . M e t o d e p e n g o l a h a n d a t a . M e n u r u t N e u m a n ( 1 9 9 7 ) , t e r d a p t 3 ( t i g a ) m e t o d e y a n g d a p a t d i g u n a k a n m e n g o l a h d a t a k u a l i t a t i f d a t a k u a l i t a t i f . M e t o d e t e r s e b u t m e l i p u t i : ( 1 ) p e n y a n d i a n d a t a ; ( 2 ) p e n y u s u n a n m e m o a n a l i t i s ; d a n ( 3 ) o u t c r o p p i n g . P a d a t a h a p a n p e r t a m a , p e n u l i s m e l a k u k a n p e n y a n d i a n d a t a s e r t a m e n y u s u n d a t a t e r s e b u t d a l a m s a t u r a n g k a i a n p o k o k b a h a s a n u t a m a . P a d a t a h a p a n k e d u a s e l u r u h d a t a y a n g d i p e r o l e h d i d o k u m e n t a s i k a n d a l a m m e m o a n a l i t i s k e m u d i a n d i s u s u n b e r d a s a r k a n k o d e d a t a y a n g t e l a h d i t e t a p k a n s e b e l u m n y a . P a d a t a h a p a n t e r a k h i r d i l a k u k a n a n a l i s i s u n t u k m e n d a p a t k a n p e m a h a m a n y a n g m e n d a s a r m e n g e n a i j a w a b a n d a r i m a s a l a h y a n g d i t e l i t i . P e m a h a m a n t e r s e b u t d i s i m p u l k a n d e n g a n m e n c e r m a t i b u k t i e m p i r i s y a n g t e l a h d i s u s u n s e b e l u m n y a .

H A S I L P E N E L I T I A N

1 . T r a n s a k s i j a s a i n t r a - g r u p t e r p u s a t (centralized service) d a l a m tax-efficient supply c h a i n management

P e r u s a h a a n m u l t i n a s i o n a l s e l a l u b e r u p a y a m e m p e r b a i k i supply chain ( r a n t a i s u p l a i ) u n t u k m e n g g a l i k e u n t u n g a n s a l a h s a t u n y a d e n g a n m e n g u r a n g i b i a y a u s a h a . R a n t a i s u p l a i d a p a t d i b a g i m e n j a d i 2 ( d u a ) y a i t u r a n t a i s u p l a i t e r d e s e n t r a l i s a s i (decentralized supply chain) d a n r a n t a i s u p l a i t e r s e n t r a l i s a s i (centralized supply chain). A p a b i l a d a l a m r a n t a i s u p l a i t e r d e s e n t r a l i s a s i m a s i h m e n g g u n a k a n p e n d e k a t a n t r a d i s i o n a l d i m a n a m o d e l b i s n i s b e r s i f a t

6 9

n a s i o n a l , t e r p i s a h , d a n b e r o p e r a s i s e c a r a o t o n o m m a k a b e r b e d a d e n g a n r a n t a i s u p l a i t e r s e n t r a l i s a s i d i m a n a p e n g e n d a l i a n d i l a k u k a n d i s a t u t e m p a t . D a r i p e r s p e k t i f m a n a j e m e n , k e p u t u s a n m e m i l i h s t r u k t u r s e n t r a l i s a s i m a u p u n d e s e n t r a l i s a s i p a d a t r a n s a k s i i n t r a - g r u p y a n g t e r j a d i l i n t a s n e g a r a a k a n m e m p e r t i m b a n g k a n f a k t o r - f a k t o r a n t a r a I a i n i n f r a s t r u k t u r , k e a h l i a n t e n a g a k e r j a , b i a y a p r o d u k s i y a n g r e n d a h , d a n i k l i m i n v e s t a s i y a n g k o n d u s i f ( U N Practical Manual on Transfer Pricing p a r a g r a f 1 . 3 . 6 ) . N a m u n , s e s u a i t u j u a n p e r u s a h a a n m u l t i n a s i o n a l u n t u k m e m a k s i m a l k a n l a b a s e c a r a g l o b a l , p e r u s a h a a n d a p a t m e l a k u k a n p e r e n c a n a a n p a j a k a g a r l a b a b e r s i h p e r u s a h a a n s e t e l a h p a j a k b i s a o p t i m a l . R a n t a i s u p l a i t e r s e n t r a l i s a s i l e b i h m e n g u n t u n g k a n k a r e n a d a p a t m e n g u r a n g i b i a y a s e h i n g g a s e j a l a n d e n g a n t u j u a n p e r u s a h a a n g r u p .

P e n u l i s b e r p e n d a p a t b a h w a p e r u s a h a a n m u n g k i n s a j a m e l a k u k a n profit shifting d e n g a n m e m p e r b e s a r b e b a n a t a u m e m b u a t s e o l a h - o l a h t e r j a d i t r a n s a k s i j a s a u n t u k m e n g h i n d a r i

p e n g e n a a n p a j a k d i n e g a r a d e n g a n t a r i f l e b i h t i n g g i . C a r a i n i m u n g k i n m e m p e r k e c i l l a b a p e r u s a h a a n p e n e r i m a j a s a t e t a p i l a b a g r u p s e c a r a g l o b a l ( l a b a s e t e l a h p a j a k ) d a p a t t e t a p d i m a k s i m a l k a n . U n t u k m e n g h i n d a r i p e n g h i n d a r a n p a j a k s e p e r t i i n i , m a k a t r a n s a k s i j a s a i n t r a - g r u p h a r u s d a p a t d i b u k t i k a n k e t e r j a d i a a n n y a d a n k e b e n a r a n n i l a i n y a .

2 . P e n i l a i a n k e w a j a r a n t r a n s a k s i j a s a i n t r a -g r u p

T r a n s a k s i j a s a i n t r a - g r u p t e r j a d i p a d a p e r u s a h a a n y a n g m e m i l i k i h u b u n g a n i s t i m e w a . M a k a , p e n g u j i a n k e w a j a r a n t r a n s a k s i j a s a i n t r a - g r u p a k a n d i a w a l i d e n g a n i d e n t i f i k a s i h u b u n g a n i s t i m e w a . S e l a n j u t n y a , t a h a p a n p e n i l a i a n k e w a j a r a n a d a l a h m e n g u j i k e b e r a d a a n d a n m a n f a a t j a s a . J i k a j a s a t e r b u k t t a d a d a m m e m b e r i m a n f a a t b a g i p e n e r i m a , n i l a i j a s a y a n g d i b a y a r k a n a k a n d i u j i k e w a j a r a n n y a d e n g a n m e n g g u n a k a n m e t o d e y a n g p a l i n g t e p a t (most appropriate).

E k s i s t e n s i j a s a

ada

M a n f a a t j a s a ada

Tidak ada

Tidak ada

T i d a k d a p a t d i b e b a n k a n n

Uji item cost uji dasar pembebanan

c o s t

+ M a r k ­

u p wajar

D a p a t d i b e b a n k a n n

V

CBenchmark dengan

pembanding

S u m b c r : d i o l a h p e n u l i s

7 0

a . H u b u n g a n i s t i m e w a

T r a n s a k s i y a n g d i p e n g a r u h i h u b u n g a n i s t i m e w a m e m i l i k i r i s i k o t e r j a d i k e t i d a k w a j a r a n k a r e n a d i l a k u k a n o l e h p i h a k y a n g t i d a k a d a b e n t u r a n k e p e n t i n g a n . B e r b e d a d e n g a n t r a n s a k s i i n d e p e n d e n d i m a n a p e n y e d i a j a s a b e r u s a h a m e n c a r i k e u n t u n g a n s e m a k s i m a l m u n g k i n s e d a n g k a n p e n e r i m a j a s a b e r u s a h a m e n d a p a t k a n j a s a d e n g a n h a r g a s e m i n i m a l m u n g k i n . T r a n s a k s i a n t a r p i h a k y a n g m e m i l i k i h u b u n g a n i s t i m e w a m e m i l i k i t u j u a n y a n g s a m a y a i t u m e m a k s i m a l k a n k e u n t u n g a n g r u p s e h i n g g a s a n g a t m u n g k i n p e n e t a p a n h a r g a t r a n s a k s i a n a t a r a k e d u a p i h a k t i d a k w a j a r a t a u t i d a k s e s u a i h a r g a p a s a r .

D J P d a l a m m e l a k u k a n k o r e k s i transfer pricing d i a w a l i d a r i a d a n y a h u b u n g a n i s t i m e w a W a j i b P a j a k . D J P b e r w e n a n g u n t u k m e n e n t u k a n k e m b a l i b e s a r n y a p e n g h a s i l a n d a n p e n g u r a n g a n u n t u k m e n g h i t u n g b e s a r n y a p e n g h a s i l a n k e n a p a j a k b a g i W a j i b P a j a k y a n g m e m p u n y a i h u b u n g a n i s t i m e w a d e n g a n W a j i b P a j a k l a i n n y a s e s u a i d e n g a n k e w a j a r a n d a n k e l a z i m a n u s a h a y a n g t i d a k d i p e n g a r u h i h u b u n g a n i s t i m e w a ( P a s a l 1 8 a y a t ( 3 ) U U P p h ) .

P a d a s e n g k e t a d i p e n g a d i l a n p a j a k y a i t u P u t -4 5 1 3 2 / M . X I I / 1 5 / 2 0 1 3 , W a j i b P a j a k m e m b e r i s a n g g a h a n b a h w a m e r u p a k a n h a l d i l u a r w e w e n a n g D J P u n t u k m e n e n t u k a n a t a u m e m b e r i t a h u k a n b a g a i m a n a m e n j a l a n k a n u s a h a W a j i b P a j a k k a r e n a t i d a k a d a p e r a t u r a n p e r p a j a k a n y a n g m e m b e r i w e w e n a n g k e p a d a fiskus u n t u k m e n e n t u k a n m o d e l u s a h a a t a u b a g a i m a n a m e n g a t u r k e g i a t a n u s a h a . S e b a g a i m a n a d i j e l a s k a n p a d a O E C D Transfer Pricing Guidelines p a r a g r a f 9 . 1 6 3 b a h w a p e r u s a h a a n m u l t i - n a s i o n a l m e m i l i k i k e b e b a s a n d a l a m m e n j a l a n k a n o p e r a s i o n a l b i s n i s n y a d a n o t o r i t a s p a j a k t i d a k b e r h a k m e n g a t u r p e r u s a h a a n d a l a m m e n e n t u k a n s t r u k t u r b i s n i s d a n l o k a s i o p e r a s i o n a l p e r u s a h a a n . T e t a p i o t o r i t a s p a j a k d a p a t m e l a k u k a n k o r e k s i s e s u a i d e n g a n p e r a t u r a n y a n g b e r l a k u . S e j a l a n d e n g a n h a l t e r s e b u t , s e s u a i d e n g a n U n d a n g - U n d a n g P a j a k P e n g h a s i l a n p a s a l 1 8 a y a t 3 , D J P b e r w e n a n g u n t u k . m e n g u j i t r a n s a k s i r e l a s i a t a s f u n g s i y a n g d i l a k u k a n o l e h t i a p - t i a p p e r u s a h a a n a g a r t e t a p s e s u a i d e n g a n p r i n s i p k e w a j a r a n .

b . P e n g u j i a n b a h w a j a s a b e n a r - b e n a r d i s e r a h k a n .

J a s a d i a n g g a p e k s i s j i k a W a j i b P a j a k m a m p u m e m b u k t i k a n p e n y e r a h a n j a s a b e n a r - b e n a r t e r j a d i . P e m b u k t i a n k e b e r a d a a n j a s a a k a n d i t u n j u k k a n d e n g a n d o k u m e n t a s i . K o n t r a k a d a l a h s a l a h s a t u s a r a n a m e m b u k t i k a n k e b e r a d a a n j a s a . K o n t r a k m e r u p a k a n p e r j a n j i a n y a n g m e m i l i k i k e k u a t a n h u k u m y a n g m e n g i k a t k e d u a p i h a k y a n g b e r t r a n s a k s i . S e c a r a u m u m , d a l a m k o n t r a k d i a t u r m e n g e n a i j e n i s j a s a y a n g d i s e d i a k a n , n i l a i y a n g a k a n d i b a y a r k a n , t e r m i n p e m b a y a r a n , d a n s a n k s i j i k a j a s a t i d a k d i l a k s a n a k a n .

K e b e r a d a a n k o n t r a k b e l u m c u k u p u n t u k m e n u n j u k k a n b a h w a j a s a t e l a h b e n a r - b e n a r t e r j a d i . S e s u a i d e n g a n k o n s e p inseparability y a n g d i j e l a s k a n , p e n y e d i a j a s a d a n p e n e r i m a j a s a b e r t r a n s a k s i m e l a l u i k o n t a k l a n g s u n g . J a s a t i d a k d a p a t d i p i s a h k a n d a r i p e n y e d i a n y a . D a p a t d i s i m p u l k a n b a h w a p a d a t r a n s a k s i j a s a , p e n y e d i a j a s a a k a n t e r l i b a t l a n g s u n g d a l a m p r o s e s p e n y e d i a a n j a s a . K e t e r l i b a t a n l a n g s u n g p e n y e d i a i j a s a d a p a t d i t u n j u k k a n d e n g a n b u k t i p e l a k s a n a a n j a s a .

B i l a d u a p i h a k t a n p a h u b u n g a n i s t i m e w a b e r t r a n s a k s i (arms's length transaction), m a k a p i h a k p e n e r i m a j a s a a k a n m e l a k u k a n p e m b a y a r a n j i k a p i h a k p e n y e d i a j a s a t e l a h m e l a k u k a n d a n m e n u n j u k k a n p r e s t a s i s e s u a i d e n g a n p e r j a n j i a n y a n g d i s e p a k a t i , d a n m e r u p a k a n h a k p e n e r i m a j a s a u n t u k m e m i n t a b u k t i - b u k t i t e r k a i t p e l a k s a n a a n j a s a y a n g t e l a h d i l a k u k a n o l e h p e n y e d i a j a s a . P e n y e d i a j a s a a k a n m e n e r i m a p e m b a y a r a n a t a s j a s a y a n g d i k e r j a k a n n y a . P e n e r i m a j a s a s e w a j a r n y a b i s a m e n u n j u k k a n b u k t i p e m b a y a r a n s e j u m l a h n i l a i y a n g d i s e p a k a t i d a l a m k o n t r a k .

c . P e n g u j i a n m a n f a a t (benefit test).

D a l a m O E C D Transfer Pricing Guidelines p a r a g r a f 7 . 6 d i n y a t a k a n b a h w a " . . t h e a c t i v i t y p r o v i d e s a r e s p e c t i v e g r o u p m e m b e r w i t h e c o n o m i c o r c o m m e r c i a l v a l u e t o e n h a n c e i t s c o m m e r c i a l p o s i t i o n " a t a u j a s a d i a n g g a p d i s e r a h k a n j i k a m e m b e r i n i l a i e k o n o m i ( m a n f a a t ) . P a d a p a s a l 1 4 ( 3 ) P e r - 4 3 / P J / 2 0 1 0 j o P e r - 3 2 / P J / 2 0 1 1 d i a t u r

7 1

b a h w a p e n y e r a h a n a t a u p e r o l e h a n j a s a b e n a r -b e n a r t e r j a d i a p a b i l a t e r d a p a t m a n f a a t e k o n o m i s a t a u k o m e r s i a l y a n g d a p a t m e n a m b a h n i l a i . P a d a l a m p i r a n S E - 5 0 / P J / 2 0 1 3 d i b e r i k a n c o n t o h b e n t u k d a r i m a n f a a t y a n g d i t e r i m a y a i t u m e n i n g k a t k a n k e u n t u n g a n a t a u m e n a m b a h e f i s i e n s i m e l a l u i p e n u r u n a n b e b a n o p e r a s i . H a l i n i d a p a t d i t e n t u k a n d e n g a n p e r t i m b a n g a n b a h w a d a l a m k e a d a a n s e b a n d i n g p e r u s a h a a n i n d e p e n d e n a k a n b e r s e d i a m e m b a y a r u n t u k j a s a t e r s e b u t ( j i k a d i l a k u k a n o l e h p i h a k l a i n ) a t a u m e n g e r j a k a n s e n d i r i . P e r a t u r a n t r a n s f e r p r i c i n g d i A u s t r a l i a y a i t u T R 1 9 9 9 - 0 0 1 m e m b e r i p e n g e r t i a n y a n g l e b i h j e l a s t e n t a n g m a n f a a t , " A l t e r n a t i v e l y , a b e n e f i t c o u l d r e s u l t i n a r e d u c t i o n o f t h e r e c i p i e n t ' s e x p e n s e s o r o t h e r w i s e f a c i l i t a t e i t s o p e r a t i o n s . T h e e x p e c t e d b e n e f i t m u s t b e r e a s o n a b l y c a p a b l e o f b e i n g i d e n t i f i e d a n d v a l u e d " . M a n f a a t a k a n b e r d a m p a k p a d a p e n u r u n a n b e b a n a t a u e f i s i e n s i o p e r a s i d a n m a n f a a t d a p a t d i i d e n t i f i k a s i d a n d i n i l a i .

J i k a p e r u s a h a a n i n d e p e n d e n d a l a m k o n d i s i s e b a n d i n g t i d a k b e r s e d i a m e m b a y a r a t a s p e l a k s a n a a n j a s a m a u p u n t i d a k m e l a k s a n a k a n s e n d i r i j a s a t e r s e b u t m a k a d a p a t d i s i m p u l k a n b a h w a t i d a k a d a n i l a i e k o n o m i a t a u p u n m a n f a a t d a r i j a s a . J a s a y a n g t i d a k m e m b e r i m a n f a a t t i d a k d i a k u i s e b a g a i t r a n s a k s i j a s a d a n t i d a k d a p a t d i b e b a n k a n . W a j i b P a j a k w a j i b m e n y e r t a k a n p e n j e l a s a n m e n g e n a i t r a n s a k s i j a s a i n t r a - g r u p d a n m e n u n j u k k a n b a h w a p e r u s a h a a n i n d e p e n d e n j u g a b e r s e d i a m e m b a y a r u n t u k j a s a t e r s e b u t . I n f o r m a s i i n i d i s a j i k a n d a l a m d o k u m e n t a s i Transfer Pricing, s e b a g a i m a n a d i a t u r p a d a P e r 4 3 / P J / 2 0 1 0 j o . P e r - 3 2 t a h u n 2 0 1 1 .

P a d a k o n s e p a k u n t a n s i , b e b a n d i a k u i j i k a m e m e n u h i d u a k r i t e r i a y a i t u t e r d a p a t m a n f a a t e k o n o m i y a n g m u n g k i n d i t e r i m a e n t i t a s d i m a s a y a n g a k a n d a t a n g d a n t e r d a p a t n i l a i y a n g d a p a t d i u k u r s e c a r a a n d a l ( G o d f r e y et al 2 0 1 0 , 3 3 2 ) . D i j e l a s k a n l e b i h l a n j u t b e b a n d i a k u i j i k a m a n f a a t e k o n o m i t e l a h d i k o n s u m s i m e l a l u i p e n y e r a h a n a t a u p e l a k s a n a a n j a s a y a n g m e r e p r e s e n t a s i o p e r a s i u t a m a a t a u s e n t r a l e n t i t a s t e r s e b u t ( S u w a r d j o n o 2 0 1 3 , 4 0 7 ) . P e r u s a h a a n b e r o p e r a s i d e n g a n m e n e r a p k a n s i s t e m a k u n t a n s i , m a k a s e w a j a r n y a j i k a t e r d a p a t b e b a n j a s a a k a n m e m e n u h i k r i t e r i a a d a n y a m a n f a a t y a n g d a p a t d i t e r i m a d a r i j a s a t e r s e b u t . H a l i n i

m e n u n j u k k a n b a h w a k e b e r a d a a n m a n f a a t d a l a m p e r p a j a k a n s e j a l a n d e n g a n k o n s e p a k u n t a n s i y a n g d i j a l a n k a n p e r u s a h a a n .

B i a y a d i k e l u a r k a n a g a r d a p a t m e n g h a s i l k a n m a n f a a t d i m a s a y a n g a k a n d a t a n g . P a d a p e r u s a h a a n b e r o r i e n t a s i profit, m a n f a a t d i m a s a y a n g a k a n d a t a n g s e l a l u d i a r t i k a n s e b a g a i p e n d a p a t a n . G o d f r e y et al. ( 2 0 1 0 , 3 3 4 ) m e n y e b u t k a n b a h w a " t h e i d e a l w a y o f m a t c h i n g e x p e n s e s w i t h r e v e n u e i s b y a s s o c i a t i n g c a u s e w i t h e f f e c t " , C a r a i d e a l u n t u k m e m b a n d i n g k a n b e b a n d a n p e n d a p a t a n a d a l a h d e n g a n m e l i h a t p e n y e b a b d a n d a m p a k .

P a d a p r o s e s t r a n s a k s i i n d e p e n d e n t e r d a p a t b e b e r a p a f a k t o r y a n g d i p e r t i m b a n g k a n d a l a m m e n y e d i a k a n j a s a . U n t u k m e n u n j u k k a n t r a n s a k s i j a s a i n t r a - g r u p a d a l a h w a j a r , f a k t o r i n i s e l a y a k n y a j u g a t e r d a p a t d a l a m t r a n s a k s i j a s a i n t r a - g r u p .

1 . A d a n y a k e b u t u h a n P e m b a y a r a n b e b a n j a s a i n t r a - g r u p m e r u p a k a n b a g i a n d a r i s i k l u s p e n g e l u a r a n . S e b a g a i m a n a t e l a h d i j e l a s k a n b a h w a a k t i v h a s b i s n i s y a n g p e r t a m a d a l a m s i k l u s p e n g e l u a r a n a d a l a h p e m e s a n a n b a r a n g a t a u j a s a . P r o s e s p e m e s a n a n j a s a a k a n d i l a k u k a n d e n g a n t e r l e b i h d a h u l u m e n g i d e n t i f i k a s i m e n g e n a i j e n i s j a s a a p a d a n k a p a n a k a n d i b e l i / d i p e s a n . D a p a t d i s i m p u l k a n b a h w a p e n y e b a b t e r j a d i n y a t r a n s a k s i j a s a p a d a p r a k t i k u s a h a y a n g b e r l a k u u m u m d i p e r u s a h a a n i n d e p e n d e n a d a l a h k a r e n a a d a n y a k e b u t u h a n . S e w a j a r n y a p a d a t r a n s a k s i j a s a i n t r a - g r u p , p e r u s a h a a n p e n e r i m a j a s a h a r u s d i l a t a r -b e l a k a n g i o l e h a d a n y a k e b u t u h a n a t a s j a s a t e r s e b u t .

K e b u t u h a n a t a s j a s a m u n c u l k a r e n a p e r u s a h a a n t i d a k m a m p u m e l a k u k a n s e n d i r i a k t i v i t a s j a s a t e r s e b u t . A d a n y a k e b u t u h a n j a s a d a p a t d i b u k t i k a n d e n g a n a n a l i s i s r u n g s i . H a s i l a n a l i s i s f u n g s i d i g u n a k a n u n t u k m e n e n t u k a n k a r a k t e r u s a h a y a n g s e b e n a r n y a d i l a k u k a n o l e h p e r u s a h a a n p e n e r i m a j a s a . K a r e n a i t u , a n a l i s i s F A R d i d a p a t d a r i f a k t a y a n g a d a d i l a p a n g a n , b i a y a y a n g d i k e l u a r k a n ( s t r u k t u r b i a y a ) , d a n p e r n y a t a a n p e r u s a h a a n p e n e r i m a j a s a . J i k a t e r n y a t a p e r u s a h a a n

7 2

m a m p u m e n j a l a n k a n f u n g s i y a n g d a p a t m e n y e d i a k a n j a s a t e r s e b u t , m a k a j a s a y a n g d i t e r i m a d a r i p i h a k a f i l i a s i s e l a y a k n y a d i k o r e k s i .

2 . K u a l i f i k a s i p e n y e d i a j a s a . T a h a p a n s e l a n j u t n y a a d a l a h m e m i l i h p e n y e d i a b a r a n g / j a s a . B e b e r a p a f a k t o r y a n g t e l a h d i j e l a s k a n b a h w a y a n g p e r l u d i p e r t i m b a n g k a n d a l a m p e m i l i h a n p e n y e d i a j a s a s e l a i n j e n i s j a s a a p a d a n k a p a n d i s e d i a k a n a d a l a h h a r g a d a n k u a l i t a s j a s a y a n g d a p a t d i b e r i k a n p e n y e d i a . P e r u s a h a a n m e m i l i k i k e t e n t u a n t e n t a n g k u a l i t a s j a s a y a n g d i b u t u h k a n . U n t u k m e m e n u h i k e b u t u h a n a g a r s e s u a i k u a l i t a s y a n g d i h a r a p k a n , p e r u s a h a a n s e w a j a r n y a m e m i l i h p e n y e d i a y a n g m e m i l i k i k e m a m p u a n a t a u k u a l i f i k a s i u n t u k m e n y e d i a k a n j a s a t e r s e b u t .

J i k a t e r d a p a t b e b e r a p a p e n y e d i a j a s a d e n g a n k u a l i f i k a s i y a n g s a m a m a k a p e r u s a h a a n s e w a j a r n y a a k a n m e m i l i h p e n y e d i a d e n g a n t a r i f y a n g l e b i h m u r a h . D a l a m t r a n s a k s i j a s a i n t r a - g r u p , p e r u s a h a a n a f i l i a s i y a n g m e n j a d i p e n y e d i a j a s a h a r u s m e m i l i k i k u a l i f i k a s i u n t u k d a p a t m e n y e d i a k a n j a s a y a n g d i m a k s u d . J i k a p e r u s a h a a n a f i l i a s i t i d a k m e m i l i k i k e m a m p u a n u n t u k m e n y e d i a k a n j a s a m a k a m e s k i p u n p e r u s a h a a n p e n e r i m a j a s a d a p a t m e n u n j u k k a n b u k t i p e l a k s a n a a n j a s a , a t a s b e b a n j a s a t e r s e b u t a k a n t e t a p d i k o r e k s i .

S e s u a i t e o r i t e r k a i t p e n y e b a b d a n d a m p a k , m a k a d a m p a k d a r i j a s a y a n g d i t e r i m a a d a l a h t e r p e n u h t n y a k e b u t u h a n p e n e r i m a j a s a . D a r i k a s u s s e n g k e t a y a n g d i j a b a r k a n , P u t -2 2 0 0 3 / P P / M . V / l 5 / 2 0 1 0 m e r u p a k a n s a l a h s a t u c o n t o h t r a n s a k s i j a s a p e r u s a h a a n i n t r a - g r u p d i m a n a W a j i b P a j a k m a m p u m e m b u k t i k a n k e w a j a r a n t r a n s a k s i j a s a y a n g d i l a k u k a n . P a d a s e n g k e t a t e r s e b u t , D J P m e n g a k u i t e l a h t e r j a d i p e m b a y a r a n t e t a p i t i d a k d a p a t m e y a k i n i a d a n y a m a n f a a t d a r i j a s a y a n g d i b a y a r k a n . H a l i n i s e j a l a n d e n g a n s e b a g a i ­m a n a d i s e b u t k a n d a l a m p a r a g r a f 7 . 1 8 O E C D Tranfer Pricing Guidelines b a h w a p e m b a y a r a n k e p a d a p e r u s a h a a n a f i l i a s i t i d a k d a p a t d i g u n a k a n s e b a g a i b u k t i p e n y e r a h a n j a s a , s e b a l i k n y a t i d a k a d a n y a p e m b a y a r a n a t a u k o n t r a k t i d a k s e c a r a o t o m a t i s m e n u n j u k k a n b a h w a t i d a k a d a p e n y e r a h a n j a s a .

G o d f r e y et al ( 2 0 1 0 , 3 3 4 ) m e n g u n g k a p k a n " c a u s e a n d e f f e c t r e l a t i o n s h i p s a r e d i f f i c u l t t o p r o v e " . H u b u n g a n p e n y e b a b d a n d a m p a k d a l a m p e n g a k u a n b e b a n s u l i t d i b u k t i k a n . H a l i n i a k a n t e r k a i t d e n g a n m a n f a a t ( d a m p a k ) j a s a y a n g t i d a k d i p e r o l e h s e g e r a s e t e l a h j a s a d i l a k s a n a k a n . P a d a O E C D Transfer Pricing Guidelines p a r a g r a f 7 . 3 2 j u g a d i j e l a s k a n b a h w a j a s a t i d a k s e l a l u m e m b e r i d a m p a k y a n g b e r s i f a t l a n g s u n g t e t a p i d a p a t b e r u p a d a m p a k j a n g k a p a n j a n g .

P e n g a m b i l a n k e p u t u s a n o l e h m a n a j e m e n p a d a p e r u s a h a a n b e r o r i e n t a s i profit a k a n s e l a l u d i a r a h k a n d a l a m k a i t a n n y a d e n g a n p e n d a p a t a n k a r e n a t o l a k u k u r u t a m a d a l a m b i s n i s a d a l a h profit. U n t u k m c n i n g k a t k a n profit, p e r u s a h a a n a k a n m e n i n g k a t k a n p e n d a p a t a n a t a u m e n g u r a n g i b e b a n ( H a n s e n M o w e l 2 0 1 0 , 5 0 3 ) . H a n s e n M o w e l j u g a b e r p e n d a p a t b a h w a " A l o s s i s a c o s t t h a t e x p i r e s w i t h o u t p r o d u c i n g a n y r e v e n u e b e n e f i f ' . K e r u g i a n a d a l a h b e n t u k b e b a n y a n g t i d a k m e n g h a s i l k a n m a n f a a t . K e r u g i a n y a n g t e r j a d i d a l a m s a t u t a h u n b u k u m e n u n j u k k a n b i s n i s y a n g d i j a l a n k a n p a d a t a h u n t e r s e b u t t i d a k m e m b e r i m a n f a a t (profit) b a g i p e r u s a h a a n .

S e c a r a t e o r i , d a l a m product life cycle p e r u s a h a a n , a d a k a l a n y a a k a n t e r j a d i k e r u g i a n s e p e r t i y a n g d i g a m b a r k a n H a n s e n M o w e l ( 2 0 1 0 , 8 5 0 ) .

G a m b a r Product life cycle

"intmduetioii Growth Maturity Decline

Negatii e Profit

B e b a n k a r e n a t r a n s a k s i j a s a i n t r a - g r u p m u n g k i n m e n g a k i b a t k a n k e r u g i a n p a d a p e r u s a h a a n k a r e n a m a n f a a t y a n g d i h a r a p k a n t i d a k t e r j a d i s e g e r a s e t e l a h j a s a d i p e r o l e h . D a l a m k o n d i s i t e r s e b u t , W a j i b P a j a k h a r u s d a p a t m e n u n j u k k a n

7 3

k e m u n g k i n a n m a n f a a t y a n g a k a n d i p e r o l e h d a l a m j a n g k a p a n j a n g . P a d a b a b I I d i s e b u t k a n b a h w a s a l a h s a t u b e n t u k r e k a y a s a transfer pricing a d a l a h a d a n y a p e m b a y a r a n j a s a d a r i p e r u s a h a a n d i I n d o n e s i a k e p a d a i n d u k d i l u a r n e g e r i a t a u p e r u s a h a a n d a l a m s a t u g r u p m e s k i p u n p e r u s a h a a n r u g i d a r i t a h u n k e t a h u n . J i k a d i s e t i a p t a h a p a n life cycle p e r u s a h a a n s e l a l u m e n g a l a m i k e r u g i a n k a r e n a b e b a n t r a n s a k s i j a s a i n t r a - g r u p p a d a b e b a n o p e r a s i o n a l m a k a k e w a j a r a n b e b a n t e r s e b u t d a p a t m e n g i n d i k a s i k a n k e t i d a k w a j a r a n .

D a l a m p e n g a k u a n b e b a n s e c a r a a k u n t a n s i , G o d f r e y et al b e r p e n d a p a t n i l a i m a n f a a t y a n g a k a n d i t e r i m a d i m a s a y a n g a k a n d a t a n g h a r u s b e r s i f a t probable ( m e m i l i k i k e m u n g k i n a n k e t e r j a d i a n y a n g b e s a r ) . G o d f r e y et al j u g a m e n j e l a s k a n b a h w a p e r k i r a a n m a n f a a t d i l a k u k a n d e n g a n h a t i - h a t i . M a n a j e m e n s e b a g a i p e n g a m b i l k e p u t u s a n s e w a j a r n y a a k a n m e m b u a t p e r k i r a a n m a n f a a t d e n g a n h a t i - h a t i .

C o n t o h n y a a d a l a h p e n i l a i a n m a n a j e m e n p e r u s a h a a n d a l a m m e m p e r k i r a k a n m a n f a a t a t a s b e b a n j a s a training y a n g a k a n d i b i a y a k a n . Training y a n g d i s e d i a k a n t i d a k l a n g s u n g m e m b e r i m a n f a a t , t e t a p i d a l a m j a n g k a p a n j a n g t u j u a n a k h i r n y a a d a l a h p e n g h e m a t a n b i a y a d a n p e n i n g k a t a n p e n d a p a t a n . D a p a t d i s i m p u l k a n b a h w a m a n a j e m e n p e r u s a h a a n a k a n m e n g e l u a r k a n b i a y a d e n g a n m e m p e r t i m b a n g k a n d a n m e n g ­i d e n t i f i k a s i m a n f a a t y a n g d i h a r a p k a n d a p a t m e n i n g k a t k a n p e n d a p a t a n a t a u m e n u r u n k a n b e b a n p e r u s a h a a n .

T e r d a p a t b e b e r a p a j e n i s t r a n s a k s i j a s a i n t r a - g r u p y a n g t i d a k d a p a t d i b e b a n k a n . K a t e g o r i j a s a i n i a d a d a l a m O E C D Transfer Pricing Guidelines d a n j u g a d i a t u r p a d a l a m p i r a n S E - 5 0 / P J / 2 0 I 3 y a i t u shareholder activity, duplicative service, incidental benefit, passive association, d a n o n call service. D a r i d a t a s e n g k e t a d i p e n g a d i l a n p a j a k y a n g d i s a j i k a n , b e r i k u t i n i d i j a b a r k a n b e b e r a p a c o n t o h t r a n s a k s i y a n g d i a n g g a p t i d a k w a j a r d a n t i d a k d a p a t d i b e b a n k a n ,

a ) C o n t o h t r a n s a k s i j a s a i n t r a - g r u p t e r k a i t shareholder activity:

P e r u s a h a a n i n d u k m e m b e r i k a n j a s a b e r u p a p r o s e d u r s t a n d a r u n t u k j a n g k a p a n j a n g y a n g

b e r t u j u a n m e m a s t i k a n o p e r a s i o n a l a n a k p e r u s a h a a n s e s u a i d e n g a n k e i n g i n a n p e r u s a h a a n i n d u k . S e l a i n i t u , i n d u k p e r u s a h a a n j u g a m e m b e r i p r o s e d u r i n t e r n a l c o n t r o l y a n g b e r t u j u a n m e m a s t i k a n b a h w a j a l a n n y a p e r u s a h a a n s e s u a i d e n g a n k e i n g i n a n p e r u s a h a a n i n d u k . H a l i n i m e n u n j u k k a n m a n f a a t l e b i h b e s a r d i p e r o l e h o l e h p e r u s a h a a n i n d u k s e h i n g g a t e r m a s u k k a t e g o r i shareholder activity. J a s a d i b e r i k a n b u k a n u n t u k m e m e n u h i k e b u t u h a n W a j i b P a j a k m e l a i n k a n a t a s k e p e n t i n g a n i n d u k p e r u s a h a a n s e h i n g g a j a s a i n i t i d a k d a p a t d i b e b a n k a n .

b ) C o n t o h t r a n s a k s i j a s a i n t r a - g r u p t e r k a i t passive association

J e n i s j a s a Benefit test

J a s a p e m a s a r a n

9 5 % p e n j u a l a n d i l a k u k a n k e p a d a p e r u s a h a a n a f i l i a s i . H a l i n i m e n u n j u k k a n b a h w a W P s e w a j a r ­n y a t i d a k m e m b u t u h k a n j a s a p e m a s a r a n .

J a s a n e g o s i a s i p e m b e l i a n b a h a n b a k u

P e m b e l i a n b a h a n b a k u s e b a g i a n b e s a r m e r u p a k a n p e m b e l i a n l o k a l d a n h a n y a s e b a g i a n k e c i l m e r u p a k a n i m p o r s e h i n g g a t i d a k d i p e r l u k a n a d a n y a j a s a n e g o s i s a s i d a r i a t a s p e m b e l i a n b a h a n b a k u

F u n g s i k e u a n g a n d a n a k u n t a n s i

W P t e l a h m a m p u m e n g e l o l a s i s t e m a k u n t a n s i d a n k e u a n g a n d a l a m a k t i v i t a s u s a h a n y a , s e h i n g g a t i d a k l a g i d i p e r l u k a n a d a n y a b i a y a p i h a k k e t i g a d a r i l u a r n e g e r i

P e y e b a b p e m b a y a r a n a t a s t r a n s a k s i j a s a i n t r a -g r u p d i a n g g a p t i d a k w a j a r k a r e n a W a j i b P a j a k m e r u p a k a n a n g g o t a k e l o m p o k u s a h a (passive association) d a n b e b a n interlocation charge m e r u p a k a n cost allocation. D a r i h a s i l p e n g u j i a n m a n f a a t m e n u n j u k k a n b a h w a j a s a y a n g d i b e r i k a n t i d a k m e m b e r i m a n f a a t k a r e n a W a j i b P a j a k d a p a t m e m e n u h i s e n d i r i k e b u t u h a n j a s a .

c ) M e t o d e p e n i l a i a n k e w a j a r a n h a r g a p a d a t r a n s a k s i j a s a i n t r a - g r u p .

L a m p i r a n P e r - 2 2 / P J / 2 0 I 3 m e n g a t u r b a h w a t r a n s a k s i j a s a i n t r a - g r u p m e n g g u n a k a n m e t o d e a n t a r a l a i n C o m p a r a b l e u n c o n t r o l l e d p r i c e ( C U P ) , cost-plus, transactional net margin method. P e n e t a p a n h a r g a p a d a t r a n s a k s i j a s a h a r u s s e s u a i d e n g a n p r i n s i p k e w a j a r a n y a n g

7 4

d i t e n t u k a n d e n g a n m e n g i d e n t i f i k a s i j i k a t e r s e d i a p i h a k y a n g i n d e p e n d e n p a d a k o n d i s i s e b a n d i n g ,

B e r d a s a r k a n h a s i l s u r v e i y a n g d i l a k u k a n t e r h a d a p 7 9 n e g a r a o l e h W T S Tax Legal Consulting t a h u n 2 0 1 3 m e n u n j u k k a n b a h w a d a l a m h a l k o n d i s i k e s e b a n d i n g a n t i d a k t e r c a p a i 7 5 % r e s p o n d e n m e m i l i h m e n g g u n a k a n m e t o d e cost-plus d a n y a n g l a i n n y a m e m i l i h m e n g ­g u n a k a n T N M M s e b a g a i m e t o d e y a n g d i a n g g a p t e p a t . D a r i h a s i l w a w a n c a r a y a n g d i l a k u k a n j u g a m e m b e r i k a n j a w a b a n y a n g b e r v a r i a s i y a i t u b e b e r a p a m e n g a n g g a p m e t o d e y a n g p a l i n g t e p a t a d a l a h cost-plus d a n y a n g I a i n b e r p e n d a p a T N M M .

P e r 4 3 / P J / 2 0 1 0 j o . p e r - 3 2 / P J / 2 0 1 1 m e n g a t u r b a h w a m e t o d e C U P t e p a t d i g u n a k a n d a l a m k o n d i s i b a r a n g a t a u j a s a d a p a t d i l a k u k a n p e n y e s u a i a n y a n g a k u r a t u n t u k m e n g h i l a n g k a n p e n g a r u h d a r i p e r b e d a a n k o n d i s i y a n g t i m b u l . M e t o d e C U P m e m e r l u k a n t i n g k a t k e s e b a n d i n g a n y a n g t i n g g i . H a l i n i s e j a l a n d e n g a n y a n g d i a t u r d a l a m O E C D b a h w a t e r d a p a t d u a ( 2 ) k o n d i s i y a n g h a r u s d i p e n u h i u n t u k m e n g g u n a k a n m e t o d e C U P y a i t u t i d a k t e r d a p a t p e r b e d a a n p a d a t r a n s a k s i y a n g d i p e r b a n d i n g k a n y a n g b i s a m e m p e n g a r u h i h a r g a d i p a s a r t e r b u k a d a n p e n y e s u a i a n y a n g a k u r a t d a p a t d i l a k u k a n u n t u k m e n g e l i m i n a s i j i k a a d a p e r b e d a a n k o n d i s i .

F a k t o r t e r p e n t i n g d a l a m m e n g g u n a k a n m e t o d e C U P u n t u k t r a n s a k s i j a s a a d a l a h k e s a m a a n j a s a . T r a n s a k s i j a s a y a n g d i l a k u k a n o l e h p i h a k i n d e p e n d e n s e h a r u s n y a s a m a d a l a m h a l j e n i s j a s a , k u a l i t a s , k u a n t i t a s , d a n d a l a m w a k t u y a n g s a m a , d a n b e r k a i t a n d e n g a n r a n t a i p r o d u k s i a t a u r a n t a i d i s t r i b u s i y a n g s a m a a g a r d a p a t d i k a t a k a n s e b a n d i n g . K e s a m a a n y a n g I a i n y a i t u d a l a m h a l k o n d i s i e k o n o m i , p e r j a n j i a n k o n t r a k . J i k a t e r d a p a t p e r b e d a a n p a d a k o n d i s i t e r s e b u t m a k a p e r l u d i l a k u k a n p e n y e s u a i a n a g a r t i d a k b e r p e n g a r u h p a d a p e r b e d a a n h a r g a .

M e t o d e C U P s u l i t d i t e r a p k a n d a l a m t r a n s a k s i j a s a k a r e n a m e m b u t u h k a n t i n g k a t k e s e b a n d i n g a n y a n g t i n g g i . K e s u l i t a n p a d a t r a n s a k s i j a s a d i s e b a b k a n t i d a k a d a n y a j a s a y a n g s a m a y a n g d i p e r d a g a n g k a n d i p a s a r t e r b u k a . C a k u p a n j a s a y a n g d i t r a n s a k s i k a n b e r b e d a d a n u n i k s e h i n g g a p e r k i r a a n h a r g a m e n j a d i s u b j e k t i f . M e t o d e C U P

l e b i h c o c o k d i t e r a p k a n p a d a k o m o d i t a s y a n g d i p e r d a g a n g k a n d i p a s a r t e r b u k a . P a d a t r a n s a k s i i n t r a - g r u p , y a n g s e r i n g t e r j a d i b a h w a j a s a d i t r a n s a k s i k a n h a n y a k e p a d a a n g g o t a g r u p s e h i n g g a t r a n s a k s i b e r s i f a t u n i k . H a r g a y a n g d i a n g g a p w a j a r o l e h s a t u p i h a k s a n g a t m u n g k i n b e r b e d a d e n g a n h a r g a y a n g d i a n g g a p w a j a r o l e h p i h a k y a n g l a i n . O l e h k a r e n a i t u u n t u k m e m e n u h i d e r a j a t k e s e b a n d i n g a n y a n g t i n g g i p a d a m e t o d e C U P d i b u t u h k a n p e n y e s u a i a n y a n g t i n g g i j u g a s e h i n g g a d a l a m p r a k t i k s t a n d a r k e s e b a n d i n g a n t e r s e b u t s u l i t d i c a p a i .

P a s a l 1 1 a y a t ( 1 1 ) P e r 4 3 / P J / 2 0 1 0 j o . P e r -3 2 / P J / 2 0 1 1 m e n g a t u r b a h w a k o n d i s i y a n g t e p a t d a l a m m e n e r a p k a n m e t o d e cost-plus a d a l a h p a d a b e n t u k t r a n s a k s i p e n y e d i a a n j a s a . P e n e n t u a n h a r g a t r a n s f e r d i l a k u k a n d e n g a n m e n a m b a h k a n t i n g k a t l a b a k o t o r w a j a r y a n g d i p e r o l e h p e r u s a h a a n y a n g s a m a d a r i t r a n s a k s i d e n g a n p i h a k i n d e p e n d e n a t a u t i n g k a t l a b a k o t o r w a j a r y a n g d i p e r o l e h p e r u s a h a a n l a i n d a r i t r a n s a k s i s e b a n d i n g d e n g a n p i h a k i n d e p e n d e n p a d a h a r g a p o k o k p e n j u a l a n y a n g t e l a h s e s u a i d e n g a n p r i n s i p k e w a j a r a n d a n k e l a z i m a n u s a h a . P a d a m e t o d e cost-plus, p e n g u j i a n h a r g a t r a n s f e r y a n g w a j a r d i l a k u k a n p a d a b a s i s b i a y a d a n mark-up. M e t o d e y a n g p a l i n g t e p a t u n t u k t r a n s a k s i j a s a a d a l a h cost-plus.

G a m b a r P e n g g u n a a n m e t o d e p e m b e b a n a n j a s a

® - [ f ] M e t o d e l a n g s u n g M e t o d e t i d a k l a n g s u n g

K e t e r a n g a n : A : p e n y e d i a j a s a , B : p e n e r i m a j a s a

S u m b e r : p a r a g r a f 6 7 O E C D Discussion Draft

P e m b e b a n a n j a s a p a d a t r a n s a k s i i n t r a - g r u p d e n g a n m e t o d e cost-plus d a p a t m e n g g u n a k a n direct charge m e t h o d ( m e t o d e l a n g s u n g ) d a n indirect charge method ( m e t o d e t i d a k l a n g s u n g ) . P a d a S E - 5 0 / P J / 2 0 1 1 d i j e l a s k a n b a h w a m e t o d e l a n g s u n g d i g u n a k a n j i k a j a s a , p e n e r i m a j a s a , b i a y a y a n g d i b e b a n k a n , d a n d a s a r p e m b e b a n a n d a p a t d i i d e n t i f i k a s i s e c a r a j e l a s . P a d a t r a n s a k s i j a s a i n t r a - g r u p , j i k a j a s a d i s e d i a k a n d e n g a n m e n g g u n a k a n s u m b e r d a y a y a n g s a m a k e p a d a

7 5

b e b e r a p a a n g g o t a g r u p m a k a p e n y e d i a a k a n k e s u l i t a n m e n g i d e n t i f i k a s i b i a y a y a n g d i a l o k a s i k a n k e p a d a m a s i n g - m a s i n g a n g g o t a g r u p . J i k a t e r d a p a t k e s u l i t a n m e n g g u n a k a n m e t o d e l a n g s u n g m a k a d a p a t m e n g g u n a k a n m e t o d e t i d a k l a n g s u n g d e n g a n m e n g g u n a k a n d a s a r a l o k a s i y a n g t e p a t .

D a s a r a l o k a s i y a n g t i d a k t e p a t a k a n b e r p e n g a r u h p a d a k e w a j a r a n h a r g a . O E C D Transfer Pricing Guidelines p a r a g r a f 7 . 3 5 m e n g a t u r b a h w a " . . . i t m a y b e i n a p p r o p r i a t e t o a p p l y t h e m a r k - u p a c h i e v e d i n t h a t t r a n s a c t i o n w i t h o u t a d j u s t i n g t h e c o s t b a s e o f t h e a s s o c i a t e d e n t e r p r i s e t o m a k e a v a l i d c o m p a r i s o n " . P e r b a n d i n g a n d e n g a n t r a n s a k s i i n d e p e n d e n t i d a k d a p a t m e m b e r i h a s i l y a n g v a l i d j i k a b a s i s b i a y a t i d a k t e p a t . P a d a s e n g k e t a y a n g d i u r a i k a n , t e r j a d i dispute a n t a r a W a j i b P a j a k d a n f i s k u s t e r k a i t p e n g g u n a a n p e r s e n t a s e p e n j u a l a n s e b a g a i d a s a r a l o k a s i . D a r i h a s i l w a w a n c a r a d a n l i t e r a t u r p e n u l i s b e r k e s i m p u l a n b a h w a a l o k a s i b e r d a s a r k a n p e n j u a l a n t i d a k d a p a t d i p a k a i u n t u k s e m u a j e n i s t r a n s a k s i j a s a . S e s u a i S E - 5 0 7 P J / 2 0 1 1 , d a s a r a l o k a s i h a r u s s e s u a i d e n g a n s i f a t d a n t u j u a n d a r i j a s a y a n g d i s e d i a k a n . D a s a r a l o k a s i b e r d a s a r k a n p e n j u a l a n d a p a t d i g u n a k a n j i k a j a s a b e r k a i t a n l a n g s u n g d e n g a n p e n j u a l a n .

A d a n y a mark-up m e r u p a k a n h a l y a n g w a j a r k a r e n a p a d a t r a n s a k s i i n d e p e n d e n , p i h a k p e n y e d i a j a s a a k a n b e m p a y a u n t u k m e n c i p t a k a n profit. P e n e n t u a n mark-up y a n g w a j a r m e n j a d i b a g i a n p e n t i n g d a r i p e n e n t u a n h a r g a w a j a r t r a n s a k s i j a s a . H a l p e n t i n g m e n g e n a i mark-up, y a i t u t r a n s a k s i j a s a i n t r a - g r u p y a n g w a j a r m e n g e n a k a n mark-up d a n b e s a r a n mark-up w a j a r . P e r a t u r a n d i I n d o n e s i a b e l u m m e n g a t u r t e n t a n g k o n d i s i t r a n s a k s i j a s a y a n g s e w a j a r n y a t i d a k m e n g a k u i mark-up. O E C D m e n j e l a s k a n b a h w a t e r d a p a t k o n d i s i d i m a n a p e r u s a h a a n t i d a k m e n g e n a k a n mark-up y a i t u s a a t h a r g a p a s a r d a r i j a s a y a n g d i t r a n s a k s i k a n t i d a k l e b i h b e s a r d a r i b i a y a y a n g d i k e l u a r k a n o l e h p e n y e d i a j a s a .

3 . D o k u m e n t a s i t r a n s a k s i j a s a i n t r a - g r u p .

P a r a g r a f 7 . 4 . 6 . 1 2 U N P r a c t i c a l m a n u a l m e n y e b u t k a n , " d o c u m e n t a t i o n o f i n t r a - g r o u p s e r v i c e s i s v i t a l l y i m p o r t a n t t o a l l o w t a x a u t h o r i t i e s

t o s a t i s f y t h e m s e l v e s a s t o t h e l e g i t i m a c y o f i n t r a -g r o u p s e r v i c e s c h a r g e s . " D o k u m e n t a s i s a n g a t p e n t i n g d a l a m p e m b u k t i a n k e w a j a r a n t r a n s a k s i j a s a i n t r a - g r u p k e p a d a o t o r i t a s p a j a k . B e r d a s a r k a n h a s i l w a w a n c a r a , P e r m a n a d a n U n t o r o b e r p e n d a p a t a g a r guideline t e n t a n g d o k u m e n t a s i t r a n s a k s i j a s a d i b u a t l e b i h j e l a s .

J i k a a t u r a n t e n t a n g d o k u m e n t a s i j a s a d i b a n d i n g k a n d e n g a n A u s t r a l i a , m a k a d a p a t d i s i m p u l k a n b a h w a Australian Tax Officer ( A T O ) m e m b e r i k a n k e t e n t u a n y a n g l e b i h j e l a s . A T O m e n g a t u r d o k u m e n t a s i y a n g p e r l u d i u n g k a p k a n j i k a t e r j a d i t r a n s a k s i j a s a a n t a r p e r u s a h a a n a f i l i a s i y a i t u : a . D o k u m e n k o n t r a k p e n y e r a h a n j a s a ; b . D o k u m e n p e n d u k u n g u n t u k m e n g k a t e g o r i k a n

j a s a s e r t a p e r t i m b a n a g a n d a n p e n g a k u a n u n t u k a k t i v i t a s y a n g t i d a k d a p a t d i k a t e g o r i k a n s e b a g a i t r a n s a k s i j a s a i n t r a - g r u p ;

c . D o k u m e n p e n d u k u n g p e m i l i h a n m e t o d e p e m b e b a n a n j a s a , s e p e r t i p e m i l i h a n m e t o d e direct charge a t a u indirect charge d i s e r t a i a l a s a n p e m i l i h a n m e t o d e t e r s e b u t ;

d . D o k u m e n p e n d u k u n g p e n g h i t u n g a n b a s i s b i a y a ;

e . D o k u m e n p e n d u k u n g m e k a n i s m e y a n g d i g u n a k a n u n t u k m e n e t a p k a n p e m b a g i a n j u m l a h y a n g h a r u s d i b a y a r k a n a n g g o t a g r u p ;

f . D o k u m e n p e n d u k u n g m e n g e n a i i n d i k a t o r y a n g d i p a k a i u n t u k m e n e t a p k a n p e m b a g i a n b e b a n j a s a d a l a m g r u p d i s e r t a i a l a s a n p e m i l i h a n i n d i k a t o r t e r s e b u t ;

g . D o k u m e n p e n d u k u n g m e t o d e p e n e t a p a n h a r g a ;

h . D o k u m e n p e n d u k u n g a l a s a n p e n e t a p a n b e s a r a n mark-up a t a u a l a s a n t i d a k m e n g a k u i mark-up d a l a m k o n d i s i t e r t e n t u j i k a m e n g g u n a k a n m e t o d e cost-plus;

i. D o k u m e n t a s i m e n g e n a i a n a l a s i s i f u n g s i o n a l .

C o n t o h k a s u s P T A B C

P T A B C a d a l a h p e m e g a n g s a h a m m a y o r i t a s p a d a l i m a a n a k p e r u s a h a a n n y a , P T I M , P T T C M , P T J B G , P T K T D , d a n P T B R Z B i d a n g u s a h a u t a m a p e r u s a h a a n a d a l a h b i d a n g p e r t a m b a n g a n d e n g a n m e l a k u k a n i n v e s t a s i p a d a a n a k - a n a k p e r u s a h a a n d a n j a s a p e m a s a r a n u n t u k p i h a k y a n g m e m i l i k i h u b u n g a n i s t i m e w a . A n a k - a n a k p e r u s a h a a n y a n g d i m i l i k i n y a b e r g e r a k d a l a m i n d u s t r i p e r t a m b a n g a n

7 6

b a t u b a r a . D a r i k e l i m a p e r u s a h a a n t e r s e b u t , P T I M , P T T C M , P T J B G , s u d a h d a l a m t a h a p b e r p r o d u k s i . S e d a n g k a n o p e r a s i p e n a m b a n g a n d a r i P T K T D d i h e n t i k a n u n t u k s e m e n t a r a w a k t u d a n P T B E s e d a n g d a l a m t a h a p k o n s t r u k s i . E n t i t a s p e n g e n d a l i u t a m a P T A B C a d a l a h B P L , s e b u a h p e r u s a h a a n y a n g d i d i r i k a n d i T h a i l a n d .

P e r u s a h a a n m e m p r o d u k s i b a t u b a r a t e r m a l y a n g p a d a u m u m n y a d i g u n a k a n p a d a p e m b a n g k i t l i s t r i k t e n a g a u a p b e r b a h a n b a k a r b a t u b a r a (coal-fired power plant) d i p a s a r d o m e s t i k m a u p u n i n t e r n a s i o n a l . D i k a r e n a k a n l o k a s i p e r t a m b a n g a n p e r u s a h a a n b e r a d a d i K a l i m a n t a n T i m u r d a n K a l i m a n t a n S e l a t a n , w i l a y a h k o n t r a k / k u a s a p e r t a m b a n g a n p e r u s a h a a n i n i b e r d e k a t a n d e n g a n s a s a r a n p e l a n g g a n n y a d i C i n a , A s i a U t a r a d a n I n d i a d i m a n a a k a n d i d a p a t k a n k e u n m n g a n s e c a r a g e o g r a f i s d i b a n d i n g k a n d e n g a n p r o d u s e n b a t u b a r a d i n e g a r a - n e g a r a l a i n .

I k h t i s a r d a t a S P T t a h u n 2 0 0 8 ( d a l a m U S d o l a r )

P e r e d a r a n u s a h a 6 . 5 8 6 . 8 9 2 , 8 6

i H a r g a p o k o k p e n j u a l a n - 0^

L a b a b r u t o 6 . 5 8 6 . 8 9 2 , 8 6

ttiayausahalainnya 3 9 . 5 9 2 . 6 3 2 . 1 8 '

P e n g h a s i l a n n e t t o d a r i u s a h a ( 3 3 . 0 0 5 . 7 3 9 . 3 2 )

; p e n g h a s i l a n d a r i l u a r u s a h a 1 2 4 . 5 1 2 J 8 0 , 7 ;

B i a y a d a r i l u a r u s a h a 0

j P e n g h a s i l a n n e ( t u d a r i l u a r ^ u s a h a

J u m l a h p e n y e s u a i a n fiscal ( 1 0 3 . 7 8 2 . 8 0 0 , 3 8 )

- J u m l a h p e n g h a s i l a n n c t l o ( 1 2 . 2 7 5 . 9 5 9 ) 1

D i o l a h d a r i p u t u s a n P e n g a d i l a n P a j a k n o m o r P u t - 4 3 9 3 9 / P P / M . W 1 5 / 2 0 1 3

P a d a t a n g g a l 2 2 O k t o b e r 2 0 0 7 , p e r u s a h a a n m e n g a d a k a n p e r j a n j i a n j a s a m a n a j e m e n d a n k o n s u l t a s i d e n g a n B P L . B P L s e t u j u u n t u k m e n g a d a k a n p e r i k a t a n s e c a r a e k s k l u s i f d a l a m p e m b e r i a n j a s a k e p a d a g r u p , y a n g m e l i p u t i j a s a u m u m d a n j a s a k o n s u l t a s i p e m a s a r a n d a n l o g i s t i k . B i a y a y a n g d i k e n a k a n a t a s j a s a t e r s e b u t a d a l a h U S $ 2 , 0 0 0 s e t i a p k u a r t a l ( i m b a l a n t e t a p ) d a n 1 , 5 % p e n j u a l a n k o t o r b a t u b a r a ( i m b a l a n v a r i a b e l ) . P e r j a n j i a n t e r s e b u t b e r l a k u d a r i 1

J a n u a r i 2 0 0 8 s a m p a i d e n g a n 3 1 D e s e m b e r 2 0 0 8 d a n a k a n d i p e r p a n j a n g s e c a r a o t o m a t i s s e t i a p t a h u n n y a .

R u a n g l i n g k u p j a s a : • J a s a u m u m (general services): management

service d a n k o n s u l t a s i d a l a m b i d a n g business management, Finance & financial risk, enterprise risk, quality, safety and environtment, human resources, operations, corporate strategic planning, corporate communication, corporate compliance & audit, corporate system, procurement dan information technology;

• J a s a k o n s u l t a s i p e m a s a r a n d a n l o g i s t i k (marketing and logistic advisory services): m e m b e r i k a n b a n t u a n d a l a m m e n g e m b a n g k a n s t r a t e g i p e m a s a r a n d a n n e g o s i a s i a t a s p e r j a n j i a n p e m a s o k a n b a t u b a r a d e n g a n p e l a n g g a n s e r t a m e m a n f a a t k a n d a t a a n a l i s i s p a s a r (market intelligence).

P T A B C a k a n m e m b a y a r b i a y a t r a n s a k s i j a s a d e n g a n d a s a r p e r h i t u n g a n : • J a s a u m u m : p e r h i t u n g a n be rdasa rkan f i x ed fee

s e b e s a r U S S 2 . 0 0 0 . 0 0 0 p e r t i g a b u l a n • J a s a k o n s u l t a s i p e m a s a r a n d a n l o g i s t i k :

p e r h i t u n g a n b e r d a s a r a n variable fee s e b e s a r 1 , 5 % d a r i p e n g h a s i l a n b r u t o d a r i p e n j u a l a n b a t u b a r a a n a k - a n a k p e r u s a h a a n P T A B C s e b e s a r 1 , 5 % d a r i U S S 1 . 3 4 0 . 5 6 4 . 5 2 9 y a i t u U S $ 2 0 , 1 0 8 , 4 6 8 .

Penyerahan jasa

P e r j a n j i a n y a n g s a m a (mirror) d e n g a n k e t e n t u a n d i a t a s j u g a d i l a k u k a n o l e h P T A B C d e n g a n a n a k p e r u s a h a a n n y a y a i t u P T I M , P T T C M , P T J B G . D a r i p e r j a n j i a n t e r s e b u t P T A B C a k a n m e m p e r o l e h p e n g h a s i l a n management service s e b e s a r U S S 2 8 . 1 0 8 . 4 6 8 d a r i k e t i g a a n a k

7 7

p e r u s a h a a n t e r s e b u t . Management service y a n g d i l a k u k a n B P L s e b e n a r n y a d i t u j u k a n k e p a d a a n a k p e r u s a h a a n P T A B C . A n a k p e r u s a h a a n n y a m e m -b u t u h k a n B P L u n t u k m e n d u k u n g b e r b a g a i a s p e k b i s n i s t e r m a s u k d a l a m h a l k o o r d i n a s i p e m a s a r a n d a n a k t i v i t a s p e n j u a l a n k a r e n a u n t u k m e n e m b u s p a s a r l u a r n e g e r i n a m a B P L s u d a h s a n g a t d i k e n a l .

P T A B C b e r p e n d a p a t b a h w a t r a n s a k s i management service y a n g d i l a k u k a n a d a l a h pass through y a i t u b i a y a j a s a m a n a j e m e n y a n g d i b a y a r k a n P T A B C k e p a d a B P L s e b e s a r U S S 2 8 . 1 0 8 . 4 6 8 a d a l a h s a m a b e s a r n y a d e n g a n j u m l a h p e n g h a s i l a n j a s a m a n a j e m e n y a n g d i d a p a t P T A B C d a r i a n a k p e r u s a h a a n n y a . S e c a r a s u b s t a n s i , j a s a m a n a j e m e n y a n g d i l a k u k a n B P L s e b e n a r n y a d i b e r i k a n k e p a d a a n a k p e r u s a h a a n P T A B C y a i t u P T I M , P T T C M , P T J B G . P a d a p e n g h i t u n g a n P P h b a d a n t a h u n 2 0 0 8 , P T A B C m e n c a t a t p e n g h a s i l a n d a n b i a y a m a n a j e m e n d a l a m j u m l a h y a n g s a m a d a n d a l a m t a h u n p a j a k y a n g s a m a s e h i n g g a t i d a k m e m b e r i e f e k p a d a p e n g h i t u n g a n p a j a k n y a .

P e r a t u r a n d i I n d o n e s i a t e n t a n g transfer pricing p a d a t r a n s a k s i j a s a i n t r a - g r u p b e l u m m e n g a t u r m e n g e n a i k o n s e p pass through. P a r a g r a f 7 . 3 6 O E C D Transfer Pricing Guidelines m e m b e r i k a n c o n t o h b a h w a s a a t p e r u s a h a a n b e r t i n d a k s e b a g a i p e r a n t a r a m a k a s e w a j a r n y a t i d a k m e n g e n a k a n mark-up. P a d a k a s u s i n i , P T A B C m e l a k u k a n pass through s e h i n g g a P T A B C t i d a k d a p a t m e n g a m b i l profit k a r e n a h a n y a b e r f u n g s i s e b a g a i p e r a n t a r a d a n t i d a k m e m b e r i n i l a i t a m b a h p a d a j a s a y a n g d i s e r a h k a n . D e n g a n adanyapassthrough P T A B C m a k a p e n a g i h a n d a r i B P L d i t u j u k a n k e p a d a P T A B C . P T I M , P T T C M , d a n P T J B G m e l a k u k a n p e m b a y a r a n k e p a d a P T A B C . D a p a t d i s i m p u l k a n b a h w a p e m b a y a r a n s e s u n g g u h n y a d i l a k u k a n o l e h P T I M , P T T C M , d a n P T J B G s e d a n g k a n P T A B C h a n y a p e r a n t a r a p e m b a y a r a n .

B e r d a s a r k a n p r o f i l u s a h a p a d a audit report d i s e b u t k a n b a h w a b i d a n g u s a h a u t a m a P T A B C a d a l a h b i d a n g p e r t a m b a n g a n d e n g a n m e l a k u k a n i n v e s t a s i p a d a a n a k - a n a k p e r u s a h a a n d a n j a s a p e m a s a r a n u n t u k p i h a k y a n g m e m i l i k i h u b u n g a n i s t i m e w a . F i s k u s m e n i l a i b a h w a P T A B C s e b a g a i p e r u s a h a a n holding t i d a k m e m b u t u h k a n j a s a m a n a j e m e n d a r i B P L . P i h a k y a n g m e m b u t u h k a n j a s a t e r s e b u t a d a l a h a n a k p e r u s a h a a n P T A B C

y a i t u P T I M , P T T C M , d a n P T J B G . D a l a m k o n s e p p a s s t h r o u g h P T A B C b e r p e r a n s e b a g a i p e r a n t a r a p e m b a y a r a n s e d a n g k a n p e l a k s a n a j a s a a d a l a h B P L .

T a h a p a w a l p e n g u j i a n e k s i s t e n s i j a s a d i l a k u k a n p a d a d o k u m e n k o n t r a k . P e r j a n j i a n k o n t r a k t e r j a d i a n t a r a P T A B C d e n g a n B P L d a n P T A B C d e n g a n P T I M , P T T C M , d a n P T J B G . P T A B C d a n B P L m e n a n d a t a n g a n i Management and Advisory Service Agreement p a d a 2 2 O k t o b e r 2 0 0 7 y a n g b e r i s i t e n t a n g general service, marketing and logistic advisory services, s e r t a r e m u n e r a s i d a n p e m b a y a r a n . P T A B C j u g a m e l a k u k a n p e r j a n j i a n Management and Advisory Service Agreement d e n g a n a n a k p e r u s a h a a n n y a y a i t u P T I M , P T T C M , d a n P T J B G .

P a d a p e r j a n j i a n a n t a r a P T A B C d a n a n a k p e r u s a h a a n n y a d i k e t a h u i b a h w a s e l u r u h j a s a d a l a m p e r j a n j i a n a k a n d i b e r i k a n o l e h P T A B C d e n g a n m e n g g u n a k a n s e l u r u h k a r y a w a n d a l a m s t r u k t u r o r g a n i s a s i P T A B C . T i d a k a d a k l a u s u l d a l a m p e r j a n j i a n a n t a r a P T A B C d a n a n a k p e r u s a h a a n n y a b a h w a y a n g m e m b e r i k a n j a s a m a n a j e m e n d a n advisory a d a l a h B P L d e n g a n m e n g g u n a k a n k a r y a w a n / p e r s o n e l B P L . P e n g u j i a n e k s i s t e n s i j a s a d i l a n j u t k a n d e n g a n p e n e l u s u r a n d o k u m e n l a i n n a m u n t i d a k d i p e r o l e h d o k u m e n m e m a d a i u n t u k m e y a k i n i t r a n s a k s i t e r s e b u t . P T A B C t i d a k d a p a t m e m b e r i k a n timesheet management fee, p e n j e l a s a n d e s k r i p s i p e k e r j a a n m a s i n g - m a s i n g p e g a w a i d a l a m s t r u k t u r o r g a n i s a s i d a n invoice t e r k a i t management service. T i d a k t e r d a p a t p e n c a t a t a n t r a n s a k s i real y a n g m e n u n j u k k a n b a h w a j a s a b e n a r - b e n a r t e l a h d i l a k s a n a k a n . D o k u m e n t a s i y a n g t i d a k m e m a d a i s e r t a a d a n y a h u b u n g a n s i t i m e w a a n a t a r B P L , P T A B C d a n k e t i g a a n a k p e r u s a h a a n n y a m e n g a k i b a t k a n e k s i s t e n s i t r a n s a k s i j a s a t i d a k d a p a t d i y a k i n i .

F i s k u s m e n i l a i b a h w a p e m b a y a r a n j a s a t e r s e b u t t i d a k j e l a s k o r e l a s i d a n s u b s t a n s i n y a k a r e n a n o m i n a l y a n g d i b a y a r k a n b u k a n b e r d a s a r k a n s t a n d a r j a s a m a n a j e m e n n a m u n t e r g a n t u n g p e n g h a s i l a n b r u t o d a n k e m a m p u a n p e n e r i m a j a s a . D a r i k l a u s u l d a l a m p e r j a n j i a n k o n t r a k j u g a d i p e r o l e h i n f o r m a s i b a h w a a d a t i d a k n y a j a s a y a n g d i b e r i k a n o l e h B P L t i d a k m e m p e n g a r u h i b e s a r n y a b i a y a y a n g d i k e l u a r k a n u n t u k m e m b a y a r j a s a t e r s e b u t .

7 8

S e t e l a h m e m e r i k s a s t r u k t u r o r g a n i s a s i d a n s u m b e r d a y a m a n u s i a , fiskus m e n e m u k a n b a h w a a d a b e b e r a p a p e j a b a t P T A B C y a n g m e n j a l a n k a n r u n g s i s e b a g a i b e r i k u t :

1 . G A s e b a g a i H R D manager, m e m i l i k i t a n g g u n g j a w a b : a. S u p e r v i s i d a n m e n a n g a n i b i d a n g

organization development, recruitment, compensation d a n benefit t e r m a s u k payroll d a n human resources information system;

b . M e m b u a t l a p o r a n b u l a n a n r u t i n .

L i n g k u p p e k e r j a a n m e n c a k u p p e r u s a h a a n d a l a m g r u p y a i t u P T . I M M , P T . T C M , P T J B G , P T . K T D , d a n P T . B R T .

2 . D W s e b a g a i corporate tax manager, m e m i l i k i t u g a s d a n w e w e n a n g : a . Review monthly report b e r k a i t a n d e n g a n

p a j a k ; b . Review k o n t r a k k e r j a b e r k a i t a n d e n g a n

a s p e k p e r p a j a k a n ; c . M e n y i a p k a n l a p o r a n • b u l a n a n k e

m a n a j e m e n ; d . Review corporate income tax.

L i n g k u p p e k e r j a a n m e n c a k u p p e r u s a h a a n d a l a m g r u p y a i t u P T . I M M , P T . T C M , P T J B G , P T . K T D , d a n P T . B R T . f i s k u s m e m p e r o l e h i n f o r m a s i m e n g e n a i agency fee d a n managementfee d a l a m b i s n i s b a t u b a r a b a h w a p e m b e l i m e n g e n a i brand d a n b u k a n owner s e h i n g g a a n a k p e r u s a h a a n m e m b u t u h k a n p e r a n t a r a . D a l a m h a l i n i P T A B C m e m a s a r k a n p r o d u k d a r i P T J B G . T i m marketing y a n g b e r a d a d i d i v i s i sales and logistic t i d a k h a n y a m e n a n g a n i marketing P T J B G t e t a p i j u g a a n a k p e r u s a h a a n y a n g l a i n . F a k t a i n i m e n u n j u k k a n b a h w a P T A B C m e m b e r i k a n j a s a p e m a s a r a n k e p a d a a n a k p e r u s a h a a n n y a .

3 . S W s e b a g a i finance accounting manager, m e m i l i k i t u g a s d a n w e w e n a n g : a . Monthly and closing report s e m u a

p e r u s a h a a n d a l a m g r u p ; b . M e n y i a p k a n l a p o r a n t r i w u l a n a n d a n

d i r e v i e u o l e h a k u n t a n p u b l i k u n t u k d i l a p o r k a n k e B a p e p a m , B u r s a E f e k I n d o n e s i a d a n p e r p a j a k a n ;

c . M e n y i a p k a n l a p o r a n t a h u n a n y a n g t e l a h

d i a u d i t a k u n t a n p u b l i k u n t u k d i l a p o r k a n k e B a p e p a m , B u r s a E f e k I n d o n e s i a d a n p e r p a j a k a n .

P T A B C y a n g m e n y a t a k a n b a h w a accounting, development, analysis, general ledger, payable d i l a k u k a n s e l u r u h n y a o l e h B P L s e d a n g k a n d a l a m k e n y a t a a n n y a d i l a k u k a n o l e h S W s e b a g a i finance accounting manager d i P T A B C . S e l a i n i t u , p r o s e s p e m b a y a r a n management fee a d a l a h d i a w a l i d e n g a n p e m b u a t a n invoice b e r d a s a r k a n p e r h i t u n g a n y a n g d i b u a t o l e h b a g i a n accounting k e m u d i a n d i v e r i f i k a s i o l e h department treasury. P r o s e s i n i d i l a k u k a n s e t i a p b u l a n . P e r h i t u n g a n d i b u a t b e r d a s a r k a n 1,5% d a r i gross revenue sales coal d a r i P T I M , P T T C M , d a n P T J B G . D a l a m h a l i n i , management fee d i b a y a r o l e h a n a k p e r u s a h a a n k e p a d a P T A B C . D a p a t d i s i m p u l k a n b a h w a p e m b a y a r a n t e r s e b u t a d a l a h a t a s j a s a y a n g d i l a k u k a n o l e h P T A B C k e p a d a P T I M , P T T C M , P T J B G . H a l i n i t i d a k s e s u a i d e n g a n p e r n y a t a a n P T A B C m e n g e n a i k o n s e p pass through y a n g m e n y a t a k a n b a h w a P T A B C h a n y a l a h s e b a g a i p e r a n t a r a k a r e n a k e n y a t a a n n y a a d a l a h j a s a t i d a k d i l a k u k a n o l e h B P L .

4 . E M s e b a g a i senior vice president s e k a l i g u s finance director m e m i l i k i t u g a s d a n w e w e n a n g : a . M e m b a w a h i accounting, treasury, tax,

corporate finance and investor relation d a n accounting system {financial system and procedure);

b . M e l a k u k a n r e v i u s e m u a financial report, monthly, quarterly dan annual report;

c . R e v i u d a n approve budgeting; d . B e r t e m u d e n g a n investor/shareholders.

D a r i d a t a y a n g d i p e r o l e h , fiskus m e n y i m p u l k a n b a h w a d a l a m accountingsystem m e n g e n a i ledger d a n l a i n - l a i n y a n g b i a s a d i l a k u k a n o l e h s t a f m e n e n g a h m a s i h h a r u s d i l a k u k a n o l e h B P L . D a t a y a n g d i p e r o l e h j u g a m e n u n j u k k a n b a h w a t e r d a p a t k a r y a w a n y a n g k o m p e t e n d i P T A B C y a n g d a p a t m e m b e r i k a n j a s a k e p a d a a n a k p e r u s a h a a n n y a . P a d a C a t a t a n a t a s L a p o r a n K e u a n g a n ( C a L K ) K o n s o l i d a s i t a h u n 2 0 0 8 d i s e b u t k a n b a h w a b i d a n g u s a h a u t a m a P T A B C a d a l a h b i d a n g p e r t a m b a n g a n u m u m d e n g a n m e l a k u k a n i n v e s t a s i p a d a a n a k - a n a k p e r u s a h a a n d a n j a s a p e m a s a r a n u n t u k p i h a k y a n g m e m i l i k i

7 9

h u b u n g a n i s t i m e w a . S e l a i n i t u , d a l a m C a L K j u g a d i s e b u t k a n b a h w a g r u p p e r u s a h a a n P T A B C d a l a m p e n y u s u n a n l a p o r a n k e u a n g a n k o n s o l i d a s i n y a m e n e r a p k a n p r i n s i p a k u n t a n s i y a n g b e r l a k u u m u m d i I n d o n e s i a . H a l i n i m e n u n j u k k a n b a h w a t i d a k w a j a r j i k a p i h a k a f i l i a s i y a n g b e r a d a d i l u a r I n d o n e s i a m e m b e r i j a s a k e p a d a p e r u s a h a a n y a n g b e r a d a d i I n d o n e s i a t e r k a i t a k u n t a n s i d e n g a n m e n g g u n a k a n p r i n s i p y a n g b e r l a k u d i I n d o n e s i a .

S a m p a i p a d a t a h a p b a n d i n g , P T A B C h a n y a m e n y a m p a i k a n management advisory service agreement a n a t a r a P T A B C d a n B P L , memorandum of Understanding ( M o U ) t e n t a n g j e n i s p e k e r j a a n n a m u n t i d a k d i d u k u n g d e n g a n d a t a d a n d o k u m e n y a n g m e n u n j u k k a n b a h w a j a s a t e r s e b u t s e c a r a n y a t a d i l a k u k a n , s e p e r t i k e b u t u h a n P T A B C a t a s j a s a t e r s e b u t ; m a n f a a t n y a t a y a n g d i p e r o l e h ; k a p a n j a s a d i l a k u k a n (timesheet); d i m a n a j a s a d i l a k u k a n ; s i a p a y a n g m e l a k u k a n / m e m b e r i k a n j a s a ; s i a p a p i h a k y a n g t e r l i b a t d a l a m p e m b e r i a n d a n p e n e r i m a a n j a s a ; h a s i l p e m b e r i a n j a s a d a n l a p o r a n p e l a k s a n a a n j a s a s e r t a p e r t a n g g u n g j a w a b a n a t a s p e m b e r i a n j a s a ( o t o r i s a s i d a n a k u n t a b i l i t a s ) . D e m i k i a n j u g a t i d a k a d a p e m b u k t i a n s e c a r a n y a t a b a h w a j a s a t e l a h d i b e r i k a n o l e h B P L k e p a d a P T I M M , P T T C M , d a n P T . J G B .

B e r d a s a r k a n a n a l i s i s d a t a p r o d u k s i d a n p e n j u a l a n P T A B C d a r i t a h u n 2 0 0 4 - 2 0 0 8 d a n t u j u a n e k s p o r t a h u n 2 0 0 7 d a n 2 0 0 8 d i s i m p u l k a n b a h w a t i d a k t e r d a p a t j a s a m a n a j e m e n d a n p e m a s a r a n y a n g d i b e r i k a n . H a l i n i d i k e t a h u i d a r i i n d i k a s i b a h w a t i d a k a d a benefit ( m a n f a a t ) k a r e n a k e b e r a d a a n j a s a t i d a k m e m b e r i d a m p a k y a n g l e b i h b a i k b a g i a n a k p e r u s a h a a n P T A B C . a . B e r d a s a r k a n p e r b a n d i n g a n p r o d u k s i t a h u n

2 0 0 4 s .d . t a h u n 2 0 0 8 d i k e t a h u i b a h w a P T A B C m e n g a l a m i p e n u r u n a n p r o d u k s i y a i t u d i t a h u n 2 0 0 6 m e m p r o d u k s i 1 9 , 6 j u t a t o n , d i t a h u n 2 0 0 7 m e m p r o d u k s i 1 7 , 8 j u t a t o n , d a n d i t a h u n 2 0 0 8 j u g a m e n g a l a m i p e n u r u n a n m e n j a d i 1 7 , 6 t o n .

b . B e r d a s a r k a n p e r b a n d i n g a n p e n j u a l a n t a h u n 2 0 0 4 s /d t a h u n 2 0 0 8 d i k e t a h u i b a h w a P T A B C m e n g a l a m i p e n u r u n a n p e n j u a l a n y a i t u t a h u n 2 0 0 6 s e b e s a r 1 9 , 3 j u t a t o n , d i t a h u n 2 0 0 7 m e n j u a l 1 8 , 1 j u t a t o n , d a n t a h u n 2 0 0 8 m e n j u a l 1 7 , 8 j u t a t o n .

c . P a d a t a h u n 2 0 0 8 p e n d a p a t a n P T A B C m e n i n g k a t n a m u n h a l i n i d i k a r e n a k a n h a r g a b a t u b a r a d i p a s a r i n t e r n a s i o n a l y a n g m e n g a l a m i k e n a i k a n y a n g s a n g a t t i n g g i . P a d a t a h u n 2 0 0 6 P T A B C m e n j u a l b a t u b a r a d e n g a n h a r g a U S S 3 7 , 6 / t o n , d i t a h u n 2 0 0 7 s e b e s a r U S $ 4 2 , 3 / t o n d a n d i t a h u n 2 0 0 8 m e n i n g k a t t a j a m m e n j a d i U S S 7 3 , 8 1 / t o n ( k e n a i k a n 7 5 % ) . H a r g a i n t e r n a s i o n a l b a t u b a r a t e r b e n t u k d a r i p e r m i n t a a n d a n p e n a w a r a n b a t u b a r a s e c a r a i n t e r n a s i o n a l ( m e k a n i s m e s u p p l y a n d d e m a n d ) . B P L t i d a k b e r p e r a n d a l a m p e m b e n t u k a n h a r g a b a t u b a r a s e h i n g g a k e n a i k a n p e n d a p a t a n P T A B C y a n g m e n i n g k a t b u k a n k a r e n a u s a h a B P L .

d . B e r d a s a r k a n p e n e l i t i a n t e r h a d a p n e g a r a t u j u a n e k s p o r d i t a h u n 2 0 0 7 d a n 2 0 0 8 d i k e t a h u i b a h w a t i d a k a d a p e r u b a h a n t u j u a n e k s p o r .

B e r d a s a r k a n p o i n - p o i n d i s i m p u l k a n t i d a k a d a j a s a p e m a s a r a n y a n g d i b e r i k a n o l e h B P L k a r e n a s e l a i n p r o d u k s i d a n p e n j u a l a n y a n g m e n u r u n , t i d a k t e r d a p a t p e r u b a h a n p a d a n e g a r a t u j u a n e k s p o r .

K e s i m p u l a n d a r i c o n t o h k a s u s i n i a d a l a h b a h w a P T A B C m e l a k u k a n r e k a y a s a transfer pricing d e n g a n m e m b e b a n k a n j a s a y a n g t i d a k d i l a k u k a n o l e h B P L m e l a l u i p o l a pass through. B i a y a j a s a y a n g d i b e b a n k a n a k a n m e n g a k i b a t k a n p e n g h a s i l a n p e r u s a h a a n d i I n d o n e s i a l e b i h k e c i l d a n l a b a ditsiikotehBPL (profit shifting).

S I M P U L A N

1 . A n a l i s i s k e w a j a r a n t r a n s a k s i j a s a i n t r a - g r u p d a p a t d i n i l a i d e n g a n t a h a p a n :

a . M e n g u j i h u b u n g a n i s t i m e w a . I d e n t i f i k a s i a d a n y a h u b u n g a n i s t i m e w a b e r t u j u a n u n t u k m e m a s t i k a n k e w e n a n g a n D J P s e b a g a i m a n a t e r t u l i s p a d a p a s a l 1 8 a y a t ( 3 ) d a p a t d i j a l a n k a n . T a n p a a d a n y a h u b u n g a n i s t i m e w a , k e w e n a n g a n D J P i n i t i d a k b e r l a k u .

b . P e n g u j i a n b a h w a j a s a b e n a r - b e n a r d i s e r a h k a n . J a s a d i a n g g a p a d a j i k a W a j i b P a j a k m a m p u m e m b u k t i k a n p e n y e r a h a n j a s a b e n a r - b e n a r t e r j a d i . P e m b u k t i a n k e b e r a d a a n j a s a a k a n

8 0

d i t u n j u k k a n d e n g a n d o k u m e n t a s i . B e b e r a p a d o k u m e n y a n g d a p a t d i j a d i k a n b u k t i y a i t u k o n t r a k , d o k u m e n p e l a k s a n a a n j a s a s e b a g a i b u k t i k e t e r l i b a t a n l a n g s u n g p e n y e d i a j a s a , d a n b u k t i p e m b a y a r a n s e s u a i n i l a i y a n g d i s e p a k a a t i d a l a m k o n t r a k .

c . P e n g u j i a n m a n f a a t . S e c a r a t e o r i , p a d a p e r u s a h a a n b e r o r i e n t a s i p r o f i t , m a n f a a t d i m a s a y a n g a k a n d a t a n g s e l a l u d i a r t i k a n s e b a g a i p e n d a p a t a n . S a l a h s a t u c a r a m e m b u k t i k a n m a n f a a t a d a l a h m e n g g u n a k a n k o n s e p p e n y e b a b d a n d a m p a k . P e n y e b a b t e r j a d i n y a t r a n s a k s i j a s a p a d a p r a k t i k u s a h a p e r u s a h a a n i n d e p e n d e n d i k a r e n a k a n a d a n y a k e b u t u h a n . S e w a j a r n y a p a d a t r a n s a k s i j a s a i n t r a - g r u p , p e r u s a h a a n p e n e r i m a j a s a h a r u s d i l a t a r b e l a k a n g i o l e h a d a n y a k e b u t u h a n a t a s j a s a t e r s e b u t . D a l a m t r a n s a k s i j a s a i n t r a - g r u p , p e r u s a h a a n a f i l i a s i y a n g m e n j a d i p e n y e d i a j a s a j u g a h a r u s m e m i l i k i k u a l i f i k a s i u n t u k d a p a t m e n y e d i a k a n j a s a y a n g d i m a k s u d . J i k a p e r u s a h a a n a f i l i a s i t i d a k m e m i l i k i k e m a m p u a n u n t u k m e n y e d i a k a n j a s a m a k a m e s k i p u n p e r u s a h a a n d a p a t m e n u n j u k k a n b u k t i p e l a k s a n a a n j a s a , a t a s b e b a n j a s a t e r s e b u t a k a n t e t a p d i k o r e k s i . M a n f a a t t i d a k s e l a l u d i p e r o l e h s e g e r a s e t e l a h j a s a d i l a k s a n a k a n . S a l a h s a t u c o n t o h b e n t u k d a r i m a n f a a t y a n g d i j e l a s k a n p a d a S E -5 0 / P J / 2 0 1 3 y a i t u m e n i n g k a t k a n k e u n t u n g a n a t a u m e n a m b a h e f i s i e n s i m e l a l u i p e n u r u n a n b e b a n o p e r a s i . K e u n t u n g a n d a n b e b a n o p e r a s i m e r u p a k a n b a g i a n d a r i k i n e r j a k e u a n g a n p e r u s a h a a n . N a m u n h a l i n i m e n i m b u l k a n dispute p a d a s e n g k e t a d i p e n g a d i l a n . W a j i b P a j a k t i d a k s e t u j u j i k a m a n f a a t d i k a i t k a n d e n g a n k i n e r j a k e u a n g a n . H a s i l w a w a n c a r a j u g a m e n u n j u k k a n p e r b e d a a n p e n d a p a t a n t a r a w i d y a s w a r a , k o n s u l t a n p a j a k , d a n f i s k u s d a l a m m e n i l a i m a n f a a t d e n g a n m e n g g u n a k a n k i n e r j a k e u a n g a n .

2 . M e t o d e C U P s u l i t d i t e r a p k a n d a l a m t r a n s a k s i j a s a k a r e n a m e m b u t u h k a n t i n g k a t k e s e ­b a n d i n g a n y a n g t i n g g i . K e s u l i t a n p a d a t r a n s a k s i j a s a d i s e b a b k a n t i d a k a d a n y a j a s a y a n g s a m a y a n g d i p e r d a g a n g k a n d i p a s a r t e r b u k a . M e t o d e C U P l e b i h c o c o k d i t e r a p k a n p a d a k o m o d i t a s y a n g d i p e r d a g a n g k a n d i p a s a r t e r b u k a . P a s a l 1 1 a y a t ( 1 1 ) P e r 4 3 / P J / 2 0 1 0 j o . p e r - 3 2 / P J / 2 0 1 1 m e n g a t u r

b a h w a k o n d i s i y a n g t e p a t d a l a m m e n e r a p k a n m e t o d e cost-plus a d a l a h p a d a b e n t u k t r a n s a k s i p e n y e d i a a n j a s a . J i k a cost-plus s u l i t d i t e r a p k a n m a k a d a p a t m e n g g u n a k a n m e t o d e T N M M .

3 . P e n g g u n a a n m e t o d e cost-plus a k a n m e n g u j i b a s i s b i a y a d a n e l e m e n mark-up. t e r d a p a t j e n i s t r a n s a k s i y a n g t i d a k s e w a j a r n y a m e n g e n a k a n m a r k - u p s e p e r t i p a d a s a a t h a r g a p a s a r d a r i j a s a y a n g d i t r a n s a k s i k a n t i d a k l e b i h b e s a r d a r i b i a y a y a n g d i k e l u a r k a n o l e h p e n y e d i a j a s a d a n p a d a t r a n s a k s i d i m a n a p e n y e d i a j a s a h a n y a b e r p e r a n s e b a g a i p e r a n t a r a d a n t i d a k m e m b e r i n i l a i t a m b a h p a d a j a s a .

D A F T A R P U S T A K A

D a r u s s a l a m , D a n n y d a n D e d y S e p t r i a d i . 2 0 1 3 . T r a n s f e r P r i c i n g : I d e , S t r a t e g i , d a n P a n d u a n P r a k t i s d a l a m P e r s p e k t i f P a j a k I n t e r n a s i o n a l . D a n n y D a r u s s a l a m T a x C e n t r e J a k a r t a .

D a v i d , F . R . 2 0 0 9 . S t r a t e g i c M a n a g e m e n t . E d i s i k e - 1 2 . U p p e r S a d d l e R i v e r , N J : P r e n t i c e H a l l P u b l i s h i n g C o m p a n y .

E l m l i d , E r i c . 2 0 0 9 . T h e R e m u n e r a t i o n f o r I n t r a G r o u p S e r v i c e s . J o n k o p i n g I n t e r n a t i o n a l B u s i n e s s S c h o o l .

E r n s t a n d Y o u n g . 2 0 1 0 G l o b a l T r a n s f e r P r i c i n g S u r v e y A d r e s s i n g t h e C h a l l e n g e s o f G l o b a l i z a t i o n .

G o d f r e y , J a y n e , A l l a n H o d g s o n , A n n T a r c a , J a n e H a m i l t o n , S c o t t H o l m e s . 2 0 1 0 . A c c o u n t i n g T h e o r y . E d i s i k e - 7 . A u s t r a l i a : J o h n W i l e y & s o n .

G r a y , S a l t e r , R a d e b a u g h . 2 0 0 1 . G l o b a l A c c o u n t i n g a n d C o n t r o l . A M a n a g e r i a l E m p h a s i s . W i l e y

G r e e n , G a r e t h . 2 0 0 8 . T r a n s f e r P r i c i n g M a n u a L G o o d N e w s D i g i t a l B o o k s . U n i t e d K i n g d o m .

G u n a d i . 2 0 0 7 . P a j a k I n t e r n a s i o n a l . L e m b a g a P e n e r b i t F E U I J a k a r t a .

8 1

H a n s e n , D o n R . , M a r y a n n e M . M o w e n . 2 0 0 6 . C o s t M a n a g e m e n t : A c c o u n t i n g a n d c o n t r o l . E d i s i k e - 5 . U S A : T h o m s o n S o u t h - w e s t e r n .

H i l l , J a m e s M . 2 0 0 6 . T h e P r o p o s e d S e r v i c e R e g u l a t i o n s M o d e r n i z e U . S T r a n s f e r P r i c i n g R u l e s P e r t a i n i n g t o I n t e r c o m p a n y S e r v i c e C h a r g e s , T h e I n t e r n a t i o n a l T a x J o u r n a l .

H o r n g r e n , C . T . 1 9 9 6 . I n t r o d u c t i o n t o M a n a g e m e n t A c c o u n t i n g . N e w J e r s e y .

I n s t i t u t e o f M a n a g e m e n t a n d A d m i n i s t r a t i o n ( I O M A ) . 2 0 0 1 . C o s t r e d u c t i o n a n d c o n t r o l b e s t p r a c t i c e s t h e b e s t w a y s f o r f i n a n c i a l m a n a g e r t o s a v e m o n e y . N e w Y o r k : J o h n W i l e y & s o n s .

K P M G . 2 0 1 2 . T a x p a y e r p l a c e d s u b s t a n t i a l e v i d e n c e o n r e c o r d a n d s u c c e s s f u l l y d e m o n s t r a t e d b e n e f i t s r e c e i v e d f r o m m a n a g e m e n t s e r v i c e s r e n d e r e d b y a s s o c i a t e d e n t e r p r i s e . I n d i a : K P M G .

M e h t a , N a a r a y a n . 2 0 0 5 . " F o r m u l a t i n g a n I n t r a -G r o u p M a n a g e m e n t F e e P o l i c y : A n A n a l y s i s f r o m a T r a n s f e r P r i c i n g a n d I n t e r n a t i o n a l T a x P e r s p e c t i v e " I B F D I n t e r n a t i o n a l T r a n s f e r P r i c i n g J o u r n a l .

P a r k e r , K e n n e t h R . L . 2 0 1 0 . T a x D i r e c t o r ' s G u i d e t o I n t e r n a t i o n a l T r a n s f e r P r i c i n g : 2010 Edition. G l o b a l B u s i n e s s I n f o r m a t i o n S t r a t e g i e s , I n c .

R h e e , J e n n i f e r . 2 0 0 8 . U n m a s k i n g m a n a g e m e n t f e e - w h a t ' s i n a n a m e ? . T a x M a n a g e m e n t T r a n s f e r P r i c i n g R e p o r t . V o l . 1 7 , 1 9 J u n i 2 0 0 8 .

R o l p h , B r a d . 2 0 1 2 . T o M a r k U p I n t r a - G r o u p S e r v i c e s o r N o t , T h a t i s t h e Q u e s t i o n . C h a r l e s R i v e r A s s o c i a t e s .

S e k r e t a r i a t P e n g a d i l a n P a j a k . h t t p : / / w w w . s e t p p . d e p k e u . g o . i d / D a t a F i l e / R i s a l a h . ( d i a k s e s 4 D e s e m b e r 2 0 1 3 )

W e b b e r , S t u a r t . 2 0 1 1 . T h e T a x E f f i c i e n t S u p p l y C h a i n : C o n s i d e r a t i o n f o r M u l t i n a s t i o n a l s . T a x N o t e s I n t e r n a t i o n a l .

Z a i n , M o h a m m a d . 2 0 0 8 . M a n a j e m e n P e r p a j a k a n . J a k a r t a : S a l e m b a E m p a t .

Z o l l o , T h o m a s . M . T r a n s f e r P r i c i n g f o r S e r v i c e s : T h e n e x t W a v e . T a x e s . M a r c h 2 0 0 3

P e r a t u r a n

P e m e r i n t a h R e p u b l i k I n d o n e s i a . U n d a n g - u n d a n g N o m o r 7 t a h u n 1 9 8 3 t e n t a n g P a j a k P e n g h a s i l a n s e b a g a i m a n a t e l a h b e b e r a p a k a l i d i u b a h t e r a k h i r d e n g a n U n d a n g - U n d a n g N o m o r . 3 6 t a h u n 2 0 0 8 .

D i r e k t o r a t J e n d e r a l P a j a k . P e r a t u r a n D i r e k t u r J e n d e r a l P a j a k N o m o r P e r - 4 3 / P J 7 2 0 1 0 t e n t a n g P e d o m a n P e n e n t u a n H a r g a T r a n s f e r P r i c i n g .

. P e r a t u r a n D i r e k t u r J e n d e r a l P a j a k N o m o r P e r - 3 2 / P J / 2 0 1 1 t e n t a n g P e n e r a p a n P r i n s i p K e w a j a r a n d a n K e l a z i m a n U s a h a D a l a m T r a n s a k s i a n t a r a W a j i b P a j a k d e n g a n P i h a k y a n g M e m p u n y a i H u b u n g a n I s t i m e w a .

. P e r a t u r a n D i r e k t u r J e n d e r a l P a j a k N o m o r P e r - 2 2 / P J / 2 0 1 3 t e n t a n g P e d o m a n P e m e r i k s a a n P a j a k t e r h a d a p W a j i b P a j a k y a n g M e m p u n y a i H u b u n g a n I s t i m e w a

. K e p u t u s a n D i r e k t u r J e n d e r a l P a j a k N o m o r : K E P - 0 1 / P J . 7 / 1 9 9 3 t e n t a n g P e d o m a n P e m e r i k s a a n P a j a k t e r h a d a p W a j i b P a j a k y a n g M e m p u n y a i H u b u n g a n I s t i m e w a .

. S u r a t E d a r a n D i r e k t u r J e n d e r a l P a j a k N o m o r : S E - 0 4 / P J . 0 7 / 1 9 9 3 t e n t a n g P e t u n j u k P e n a n g a n a n K a s u s - K a s u s T r a n s f e r P r i c i n g .

. S u r a t E d a r a n D i r e k t u r J e n d e r a l P a j a k S E - 5 0 / P J / 2 0 1 3 t e n t a n g P e t u n j u k t e k n i s p e m e r i k s a a n t e r h a d a p W a j i b P a j a k y a n g m e m p u n y a i h u b u n g a n i s t i m e w a .

D i r e k t u r P e m e r i k s a a n d a n P e n a g i h a n D i r e k t o r a t J e n d e r a l P a j a k : S - 1 5 3 / P J . 0 4 . 2 0 1 0 t a n g g a l 3 1 M a r e t 2 0 1 0 . S u r a t D i r e k t u r P e m e r i k s a a n d a n P e n a g i h a n t e n t a n g P a n d u a n P e m e r i k s a a n K e w a j a r a n T r a n s a k s i A f i l i a s i . J a k a r t a : D i r e k t o r a t J e n d e r a l P a j a k .

O E C D . C o m m i t t e e o n F i s c a l A f f a i r s T r a n s f e r P r i c i n g a n d M u l t i n a t i o n a l E n t e r p r i s e s

. 2 0 1 0 . O E C D T r a n s f e r P r i c i n g G u i d e l i n e s f o r M u l t i n a t i o n a l E n t e r p r i s e s a n d T a x A d m i n i s t r a t i o n s .

U n i t e d N a t i o n s . 2 0 1 3 . U N P r a c t i c a l M a n u a l o n T r a n s f e r P r i c i n g f o r D e v e l o p i n g C o u n t r i e s .

8 2