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Hadori Sugiarto Adi & Rekan Vol. 19 A member of HLB International February 2017 Together we grow inspired NEW TRANSFER PRICING DOCUMENTATION REGULATION IN INDONESIA PMK 213/PMK.03/2016
Hadori Sugiarto Adi & Rekan Vol. 19 A member of HLB International February 2017
Together we grow inspired
NEW TRANSFER PRICING
DOCUMENTATION REGULATION IN
INDONESIA
PMK 213/PMK.03/2016
Table of contents
1. Foreword
2. New Transfer Pricing Documentation Regulation in Indonesia
PMK 213/PMK.03/2016
3. Key Contacts
Foreword
Welcome to the nineteenth issue of Inspired! For this edition, we would like to inform the new regulation concerning transfer pricing documentation requirements on PMK No. 213/PMK.03/2016 regarding the type of additional mandatory information to be managed and retained by the taxpayers who conduct transactions with affiliated parties and its procedure. The new rule became effective on December 30, 2016 and is applicable for from the fiscal year 2016 onwards. The regulation implements new transfer pricing documentation guidelines developed by The Organisation for Economic Co-operation and Development (OECD) in the course of the Base Erosion Profit Shifting 13 (BEPS 13) project. We have received various inputs/comments from our readers on the prior issues. This creates a room for discussion on practical and relevant issues to our clients. Since we want the journal to be as relevant as possible to your business needs, we look forward to hearing your inputs on each issue. If you wish us to write an article on topics relevant to your business needs, please e-mail us. Contact details are furnished at the last part of this journal.
Adi Wirawan
Senior Partner
February 2017
“Hadori Sugiarto Adi & Rekan (Hadori) is a registered public accounting and business advisers firm, established in 1973,
with offices located in Jakarta, Surabaya, Yogyakarta and Semarang, and comprises of 14 partners and more than 225
professionals. Hadori is a member of HLB International.”
New Transfer Pricing Documentation Regulation in Indonesia PMK 213/PMK.03/2016
Pada HLB Inspired Vol 17, kami telah membahas
mengenai Kesepakatan Harga Transfer (KHT).
Selanjutnya pada edisi kali ini, kami akan
membahas peraturan terbaru mengenai
Dokumentasi Harga Transfer yang tertuang dalam
PMK No. 213/PMK.03/2016.
Menteri Keuangan Republik Indonesia telah
mengeluarkan peraturan baru tentang persyaratan
dokumentasi harga transfer pada PMK No.
213/PMK.03/2016 mengenai jenis dokumen dan
informasi tambahan yang wajib disimpan oleh
wajib pajak yang melakukan transaksi dengan
pihak berelasi. Aturan baru mulai berlaku pada
tanggal 30 Desember 2016 dan berlaku untuk
tahun fiskal 2016 dan seterusnya. Peraturan
tersebut mengimplementasikan pedoman
dokumentasi harga transfer baru yang
dikembangkan oleh Organisation for Economic
Co-operation and Development (OECD) dalam
proyek Base Erosion Profit Shifting 13 (BEPS 13).
Menurut peraturan baru, wajib pajak sekarang
membutuhkan 3 (tiga) tingkat dokumentasi harga
transfer sebagai berikut:
1. Dokumen induk
2. Dokumen lokal
3. Laporan per Negara
At the HLB Inspired Vol. 17, we have discussed
the Advance Pricing Agreement (APA).
Furthermore, in this edition, we will discuss the
new regulation regarding the Transfer Pricing
Documentation contained in PMK No.
213/PMK.03/2016.
The Minister of Finance of the Republic of
Indonesia had issued the new regulation
concerning transfer pricing documentation
requirements on PMK No. 213/PMK.03/2016
regarding the type of additional mandatory
information to be managed and retained by the
taxpayers who conduct transactions with related
parties. The new rule became effective on
December 30, 2016 and is applicable for from
the fiscal year 2016 onwards. The regulation
implements new transfer pricing documentation
guidelines developed by the Organisation for
Economic Co-operation and Development
(OECD) in the course of the Base Erosion Profit
Shifting 13 (BEPS 13) project.
According to the new regulation, the taxpayers
are now required 3 (three) tier of transfer pricing
documentation as follows:
1. Master file
2. Local file
3. Country-by-Country Report
Informasi apa saja yang setidaknya dimuat
dalam dokumen atau laporan tersebut?
What’s the at least information contain of
these file or report?
1. Dokumen Induk 1. Master File
Dokumen induk setidaknya harus memuat
informasi bisnis grup sebagai berikut:
Struktur dan bagan kepemilikan serta
Negara atau yuridiksi masing-masing
anggota dari grup usaha
Kegiatan usaha yang dilakukan oleh grup
usaha
Rincian harta tidak berwujud yang dimiliki
oleh grup usaha
Aktivitas keuangan dan pembiayaan di
dalam grup usaha
The Master file must contain at least the
business group information as follows:
Ownership structure and charts as well
as the state or jurisdiction of each
member in the business group
Business activities performed by
business group
Details of the intangible assets owned by
the business group
Financial and financing activities in the
business group
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Laporan keuangan konsolidasi entitas
Induk dan informasi perpajakan terkait
transaksi berelasi
Consolidated financial statements of the
parent entity and tax information
regarding related party transactions
2. Dokumen lokal 2. Local file
Dokumen lokal setidaknya harus memuat
informasi bisnis grup sebagai berikut:
Identitas dan kegiatan usaha yang
dilakukan
Informasi transaksi berelasi dan transaksi
independen yang dilakukan
Penerapan prinsip kewajaran dan
kelaziman usaha
Informasi keuangan dari wajib pajak
Peristiwa-peristiwa/ kejadian-kejadian/
fakta-fakta non-keuangan yang
memengaruhi pembentukan harga atau
tingkat laba.
The local file must contain at least the
business group information as follows:
Identification of the business activities
performed
Information on related party transactions
and independent transactions conducted
Application of the arm’s length principle
Financial information from the taxpayer
Non-financial events/occurrences/facts
influencing the formation of price or profit
level.
3. Laporan per Negara 3. Country-by-Country Report
Laporan per Negara setidaknya harus memuat
informasi bisnis grup sebagai berikut:
alokasi penghasilan, pajak yang dibayar,
dan aktivitas usaha per negara atau
yurisdiksi dari seluruh anggota grup usaha
baik di dalam negeri maupun luar negeri,
yang meliputi nama negara atau
yurisdiksi, peredaran bruto, laba (rugi)
sebelum pajak, Pajak Penghasilan yang
telah dipotong/dipungut/dibayar sendiri,
Pajak Penghasilan terutang, modal,
akumulasi laba ditahan, jumlah pegawai
tetap, dan harta berwujud selain kas dan
setara kas; dan
daftar anggota grup usaha dan kegiatan
usaha utama per negara atau yurisdiksi.
The Country-by-Country Report must contain
at least the business group information as
follows:
Income allocation, taxes paid, and
country by country or jurisdiction
business activity from all the business
group members both domestic and
overseas that include the country’s name
or jurisdiction, gross revenue, profit (loss)
before tax, income tax that has been self-
deducted/collected/paid, income tax
payable, capital, retained earnings,
permanent employee headcount, and
tangible assets other than cash and cash
equivalent; and
List of the business group members and
country-by-country or jurisdiction of main
business activity.
Apa ketentuan bahasa dan mata uang asing
dalam dokumentasi harga transfer?
What are provisions the language and
currency in the transfer pricing
documentation?
Dokumen-dokumen tersebut menggunakan
bahasa Indonesia dan dalam hal wajib pajak telah
mendapat izin Menteri Keuangan Republik
Indonesia untuk menyelenggarakan pembukuan
dengan menggunakan bahasa asing dan mata
uang selain Rupiah, batasan nilai uang dalam
mata uang Rupiah setara dengan nilai mata uang
selain Rupiah berdasarkan nilai kurs yang
ditetapkan oleh Menteri Keuangan Republik
Indonesia untuk penghitungan pajak pada akhir
Tahun Pajak.
The aforementioned documents use the
Indonesian language and with the situation that
the taxpayer has received permission from the
Minister of Finance of the Republic of Indonesia
to maintain the books in foreign languages and
currencies other than the Rupiah, limitation on
the value of money in Rupiah currency
equivalent to the value of currencies other than
Rupiah based on the exchange rate set by
Minister of Finance of the Republic of Indonesia
for tax calculation at the end of the Taxable Year.
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Dokumen Induk dan Dokumen Lokal/Master File and Local File
A. Ambang Batas Dokumentasi Harga Transfer/The Threshold on Transfer Pricing
Documentation
Dasar Ambang Batas/Basis of Threshold Ambang batas/Threshold
Nilai peredaran bruto pada tahun pajak
sebelumnya/Gross revenue in the preceding
taxable year
Lebih dari Rp 50.000.000.000 (lima puluh miliar
Rupiah)/Exceeding Rp 50,000,000,000 (fifty
billion Rupiah)
Transaksi barang berwujud pada tahun pajak
sebelumnya/Tangible goods transactions in the
preceding taxable year
Atau/Or
Jasa, royalti, bunga atau transaksi lain pada
tahun pajak sebelumnya/Services, royalties,
interest or other transactions in the preceding
taxable year
Lebih dari Rp 20.000.000.000 (dua puluh miliar
Rupiah)/Exceeding Rp 20,000,000,000 (twenty
billion Rupiah)
Lebih dari Rp 5.000.000.000 (lima miliar Rupiah)
untuk masing-masing transaksi tersebut/
Exceeding Rp 5,000,000,000 (five billion Rupiah)
for each these transactions.
Transaksi dengan pihak berelasi yang berbeda
yurisdiksi dengan tarif pajak lebih rendah dari
Indonesia (sekarang 25%)/Related party
transactions in a different jurisdiction with tax rate
lower than Indonesia (currently 25%)
Tidak ada ambang batas/No threshold
Sebagai tambahan permintaan dokumen, jika entitas induk merupakan wajib pajak Indonesia yang
peredaran brutonya paling sedikit Rp 11.000.000.000.000 (sebelas triliun Rupiah) wajib
menyelenggarakan dan menyimpan laporan per negara/
In addition to the document requests, if the parent entity represents an Indonesian taxpayer, the gross
income of at least Rp 11,000,000,000,000 (eleven trillion Rupiah) shall be prepared and kept on
country-by-country report.
B. Konsistensi Prinsip Kewajaran dan Kelaziman Usaha/Consistency of Arm’s length Principle
Jika wajib pajak mempunyai transaksi dengan pihak afiliasi namun tidak termasuk dalam ambang
batas yang telah ditentukan di atas, wajib pajak tetap mempunyai kewajiban melakukan transaksi
dengan menggunakan prinsip kewajaran dan kelaziman usaha/
If the taxpayer has transactions with affiliates, but not included in the threshold specified above, the
taxpayer has still the obligation to conduct a transaction using the arm’s length principle.
C. Ketersediaan Data/Availability of Data
Dokumen induk dan dokumen lokal wajib diselenggarakan berdasarkan data dan informasi yang
tersedia pada saat dilakukan transaksi berelasi. Jika tidak, maka Wajib Pajak dianggap tidak
menerapkan Prinsip Kewajaran dan Kelaziman Usaha/
The master file and local file are to be based on the data and information available at the time the
related party transactions are conducted. If not, the taxpayer shall be deemed not to apply the arm’s
length principle.
D. Batas Waktu Penyampaian
Dokumen harga transfer harus tersedia dalam 4 (empat) bulan setelah akhir tahun dan harus disertai
dengan surat pernyataan atas waktu ketersediaan dokumen tersebut. Surat tersebut harus
ditandatangani oleh pihak yang menyediakan dokumen harga transfer/
The Transfer Pricing Document must be available within 4 (four) months after the end of the taxable
year and must be accompanied by a statement letter concerning the timing of the availability of such
documents. Such statement letter needs to be signed by the party providing the Transfer Pricing
Document.
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E. Lampiran dalam SPT PPh Badan
Wajib pajak harus membuat Ikhtisar sebagai lampiran Surat Pemberitahuan Tahunan Pajak
Penghasilan Badan Tahun Pajak yang bersangkutan yang menyatakan bahwa dokumen induk dan
dokumen lokal telah tersedia pada tanggal yang telah ditetapkan serta ditandatangani oleh penyedia
dokumen tersebut/
The taxpayer must prepare an overview as an attachment to the Annual Corporate Income Tax
Return for the related taxable year stating that the master file and local file have been available on the
date that has been set and signed by the document provider.
Laporan Per Negara/Country-by-Country Report
A. Ambang Batas Dokumentasi Harga Transfer/The Threshold Transfer Pricing
Documentation
Laporan per negara wajib disiapkan dan disampaikan oleh wajib pajak yang memenuhi ketentuan
sebagai Entitas Induk dari grup usaha dan memiliki penghasilan bruto konsolidasi sebesar
Rp 11.000.000.000.000 (sebelas triliun Rupiah)./
The Country-by-Country Report shall be prepared and submitted by a Taxpayer that qualifies as
Parent Entity of a business group with consolidated gross revenue of Rp 11,000,000,000,000 (eleven
trillion Rupiah).
Dalam hal Entitas Induk berdomisili di luar negeri, wajib pajak dalam negeri wajib menyampaikan
Laporan per Negara jika Negara atau yuridiksi tempat Entitas Induk berdomisili:/
Where the Parent Entity is domiciled abroad, the resident taxpayer is required to submit the Country-
by-Country Report or the Parent Entity:
tidak mewajibkan penyampaian laporan per Negara/does not require the submission of
Country-by-country report;
tidak memiliki perjanjian dengan pemerintah Indonesia mengenai pertukaran informasi
perpajakan; atau/does not have an agreement with the government of Indonesia on the
exchange of information; or
memiliki perjanjian dengan pemerintah Indonesia mengenai pertukaran informasi perpajakan,
namun laporan per negara tidak dapat diperoleh pemerintah Indonesia dari negara atau
yurisdiksi tersebut/has an agreement with the government of Indonesia related to the
exchange of tax information but the Country-by-Country report cannot be obtained by the
government of Indonesia.
B. Ketersediaan Data/Availability of Data
Laporan per negara wajib disiapkan berdasarkan data dan informasi yang tersedia sampai dengan
akhir Tahun Pajak/
The Country-by-Country report shall be prepared based on the data and information available
up to the end of the Taxable Year.
C. Batas Waktu Penyampaian
Laporan per Negara harus tersedia paling lama 12 (dua belas) bulan setelah akhir Tahun Pajak/
The Country-by-Country report must be available within 12 (twelve) months after the end of the
taxable year.
D. Lampiran dalam SPT PPh Badan
Laporan per negara Tahun Pajak 2016 dan seterusnya wajib disampaikan sebagai lampiran Surat
Pemberitahuan Tahunan Pajak Penghasilan Badan tahun pajak berikutnya/
The Country-by-Country Report for the Taxable Year 2016 and onwards must be submitted as an
attachment to the Annual Corporate IncomeTax Return for the subsequent taxable year.
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Kesimpulan Conclusion
PMK 213/PMK.03/2016 menuntut Wajib Pajak
untuk lebih transparan dalam mengungkapkan
transaksi berelasi dengan mewajibkan membuat
dokumen induk, dokumen lokal dan laporan per
Negara sesuai regulasi. Hal tersebut memberikan
kesempatan kepada Wajib Pajak untuk
membuktikan bahwa transaksi dengan pihak
berelasi sudah sesuai dengan aturan-aturan yang
berlaku sehingga tidak ada isu pengalihan laba ke
luar negeri yang dapat merugikan pemerintah
Indonesia.
Di dalam PMK 213/PMK.03/2016 ini memang
lebih luas mengatur permasalahan Dokumen
Harga Transfer, aturan ini mencakup kewajiban
Wajib Pajak dalam menyediakan dokumen atas
transaksi dengan pihak berelasi. Berbeda dengan
PER 32/PJ/2011 yang mengatur Penentuan
Harga Transfer atas transaksi yang dilakukan
Wajib Pajak Dalam Negeri atau Bentuk Usaha
Tetap di Indonesia dengan wajib pajak luar negeri
di luar Indonesia.
PMK 213/PMK.03/2016 tidak membedakan antara
Wajib Pajak dalam negeri dan Wajib Pajak luar
negeri, selama mencakup persyaratan yang
tercantum dalam peraturan tersebut maka Wajib
Pajak berkewajiban menyelenggarakan Dokumen
Harga Transfer. Seperti diketahui bahwa
kedudukan PMK yang diterbitkan oleh Menteri
Keuangan Republik Indonesia derajatnya lebih
tinggi dari Peraturan DJP. Oleh sebab itu, PMK
213/PMK.03/2016 lebih luas dalam mengatur
permasalahan Dokumentasi Harga Transfer
dibandingkan dengan PER 32/PJ/2011.
Untuk tahun pajak 2016, wajib pajak setidaknya
harus lebih fokus dan konsentrasi dengan
Dokumentasi Harga Transfer tersebut, karena
bulan April 2017 adalah batas terakhir
penyampaian bagi perusahaan dengan periode
pembukuan Januari sampai Desember. Jika Anda
membutuhkan lebih banyak informasi mengenai
Dokumentasi Harga Transfer, kami dapat
memberikan pendampingan untuk Anda dalam
menyiapkan Dokumentasi Harga Transfer sesuai
peraturan yang berlaku.
PMK 213/PMK.03/2016 requires taxpayers to be
more transparent in disclosing related party
transactions by requiring the preparation of the
master file, local file and Country-by-Country
report in accordance with the regulations. Such
matter provides the opportunity for the taxpayer
to prove that the related party transactions are in
accordance with the applicable rules, as such,
there is no issue of transfer of profits abroad that
can be detrimental to the Indonesian
government.
In PMK 213/PMK.03/2016, provides a wider
oversigh on the issue of Transfer Pricing
Document. This rule include the obligation of the
taxpayers to provide documents on transactions
with related parties. Different with PER
32/PJ/2011 which regulates the Transfer Pricing
for transactions conducted by the taxpayers or
permanent establishment in Indonesia with
foreign taxpayer outside Indonesia.
PMK 213/PMK.03/2016 does not distinguish
between domestic taxpayers and taxpayer
abroad, for covering the requirements specified
in these regulations, the taxpayer is obliged to
organize Transfer Pricing Document. As it is
known that the position of PMK issued by the
Minister of Finance of the Republic of Indonesia
higher than DGT Regulation. Therefore, PMK
213/PMK.03/2016 has a broader oversight on the
issues of Transfer Pricing Documentation as
compared with PER 32/PJ/2011.
For the 2016 taxable year, the taxpayer should at
least be more focused and concentrated with the
Transfer Pricing Documentation since in April
2017 is the last period of submission for
companies with accounting period January to
December. If you need more information about
Transfer Pricing Documentation, we can assist
you in Preparing the Transfer Pricing
Documentation in accordance with applicable
regulations.
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Key Contacts Should you need further clarification on the information included in this issue, or
would require any assistance in the implementation of the new accounting
standards, taxation, regulation, and any other inquiries on our advisory services,
kindly send us an email at [email protected] or call us at +62-21-5761667.
Adi Wirawan
Senior Partner
Yulianti Sugiarta
Partner
Riza Manalo Paguio
Senior Technical Advisor
Wahyu Wibowo
Partner
Wijanarko
Partner
Velix Sogen
Partner
Contributors:
Achmad Jaelani [email protected]
Haryoko Bambang [email protected]
Sri Agustina [email protected]
Cover Photo:
Christy Widjaja
Cover Photo Location:
Padar Island, Flores, East Nusa
Tenggara
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A member of the International Federation of Accountants Forum of Firms, HLB International is committed to the highest quality standards in financial reporting and auditing practices with all our members meeting specific quality criteria both nationally and internationally.
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About Hadori Sugiarto Adi & Rekan
Hadori & Rekan is a registered public accounting and business advisers firm. We have been established since 1973, with offices located in Jakarta, Surabaya, Yogyakarta and Semarang. The firm represents a group of specialist providing business advices and services to a wide range of business organizations, including private, public, state-owned enterprises and not-for-profit organizations.
Since 1988, Hadori & Rekan joined HLB International, a worldwide accounting firms and business advisers. Having this membership each member firm has the right to use HLB in their name to present a blend of international and local name. It emphasizes the strength of both the international organization and the local firm whilst, at the same time, demonstrating the close bond between the two. Accordingly, the brand name Hadori & Rekan change to Hadori & Rekan (currently Hadori Sugiarto Adi & Rekan). Such change has been approved by the Ministry of Finance.
As a member of HLB International, Hadori Sugiarto Adi & Rekan is part of a worldwide network of respected public
accounting and business advisory firms in 130 countries, with 1,900 partners and 17,000 staffs in 600 offices
worldwide.
This publication contains general information only and is not intended to be comprehensive or to provide specific
accounting, business, financial, investment, legal, tax or other professional advice or services. This publication is not a
substitute for such professional advice or services, and it should not be acted on or relied upon or used as a basis for
any Verdict or action that may affect you or your business. Before making any Verdict or taking any action that may
affect you or your business, you should consult a qualified professional advisor.
Whilst every effort has been made to ensure the accuracy of the information contained in this publication, this cannot
be guaranteed, and neither HLB International nor any related entity shall have any liability to any person or entity that
relies on the information contained in this publication. Any such reliance is solely at the user’s risk.
© 2017 Hadori Sugiarto Adi & Rekan
