RPS minggu 12 · 2x50 menit
Transfer Pricing & BEPS: Pillar 1, Pillar 2, PMK 213/2022 International Business Law — S1 Manajemen FEB UNDIP Selamat datang di pertemuan 11. Minggu lalu kita mendalami anti-corruption framework (FCPA, UK Bribery Act, UU 31/1999). Hari ini kita masuk ke area yang sangat penting untuk perusahaan multinasional Indonesia — transfer pricing dan BEPS (Base Erosion and Profit Shifting). Transfer pricing adalah pricing intercompany transactions antar affiliated entities di different jurisdictions. OECD BEPS project dengan 15 Actions untuk address aggressive tax planning. Pillar 1 — reallocation taxing right untuk digital economy (Amount A 25% residual profit, threshold € 20 miliar). Pillar 2 — global minimum tax 15% (threshold € 750 juta, dengan IIR, UTPR, QDMTT, SBIE mechanisms). PMK 213/2022 mengimplementasikan BEPS Action 13 di Indonesia dengan CbCR (Country-by-Country Reporting), Master File, dan Local File requirements. Anda harus pahami: (1) Arm's Length Principle + 5 metode; (2) BEPS Actions minimum standards (5, 6, 13, 15); (3) Pillar 1 dan Pillar 2; (4) Indonesia implementation via PMK 213/2022 + APA + MAP. Output: mahasiswa mampu advise MNC Indonesia untuk transfer pricing compliance. Peta Pembelajaran Hari Ini Empat blok transfer pricing & BEPS yang harus Anda kuasai.
Arm's Length Principle (ALP) + 5 metode OECD TPG OECD BEPS Project: 15 Actions (khususnya 5, 6, 13, 15) BEPS Action 13: CbCR, Master File, Local File PMK 213/2022 implementation di Indonesia Pillar 1: Amount A 25% residual profit (digital economy) Pillar 2: 15% global minimum tax (IIR, UTPR, QDMTT, SBIE) APA (Advance Pricing Agreement) + MAP (Mutual Agreement Procedure) Mini-case: MNC Indonesia dengan subsidiary di tax haven Output: mahasiswa mampu identify transfer pricing risk dan advise compliance strategy.
Mari petakan empat blok pembelajaran transfer pricing dan BEPS. Blok pertama: Arm's Length Principle (ALP) — prinsip fundamental bahwa intercompany transactions harus priced seolah-olah antara independent parties. 5 metode OECD Transfer Pricing Guidelines: CUP (Comparable Uncontrolled Price), Resale Price, Cost Plus, TNMM (Transactional Net Margin Method), Profit Split. Blok kedua: OECD BEPS (Base Erosion and Profit Shifting) Project dengan 15 Actions. Fokus pada minimum standards: Action 5 (harmful tax practices), Action 6 (treaty abuse), Action 13 (transfer pricing documentation), Action 15 (multilateral instrument). BEPS Action 13 mengharuskan CbCR, Master File, Local File. PMK 213/2022 mengimplementasikan di Indonesia. Blok ketiga: Pillar 1 — reallocation taxing right untuk digital economy, Amount A 25% residual profit untuk MNEs dengan revenue ≥ € 20 miliar. Pillar 2 — global minimum tax 15% untuk MNEs dengan revenue ≥ € 750 juta, dengan IIR (Income Inclusion Rule), UTPR (Undertaxed Profits Rule), QDMTT (Qualified Domestic Minimum Top-up Tax), SBIE (Substance-Based Income Exclusion). Blok keempat: APA (Advance Pricing Agreement) untuk prospective certainty dan MAP (Mutual Agreement Procedure) untuk resolve dispute. Mini-case MNC Indonesia dengan subsidiary di tax haven. Output: mahasiswa mampu identify transfer pricing risk dan advise compliance strategy. Persiapan: baca OECD TPG (Transfer Pricing Guidelines), PMK 213/2022, Pillar 1 dan Pillar 2 model rules. Mengapa Transfer Pricing & BEPS Krusial Transfer pricing adalah area tax terbesar untuk MNC Indonesia — penalty dan adjustment miliaran rupiah.
Global TP Adjustments
~US$ 12 M+/thn
Total global TP adjustments (di-hedge)
BEPS Revenue Impact
~US$ 200-500 M/thn
Annual global tax revenue loss (OECD est., di-hedge)
Indonesia kehilangan ratusan triliun rupiah per tahun dari BEPS. Pillar 1 dan 2 dapat recover sebagian.
Statistik ini menjelaskan magnitude transfer pricing dan BEPS. Global TP adjustments ~US$ 12 miliar+ per tahun (di-hedge, UN stats). BEPS annual global tax revenue loss ~US$ 200-500 miliar per tahun (OECD estimate, di-hedge). Untuk Indonesia, kehilangan ratusan triliun rupiah per tahun dari BEPS — terutama dari profit shifting ke tax haven subsidiaries. Pillar 1 dan Pillar 2 dapat recover sebagian significant. Mengapa TP krusial untuk perusahaan Indonesia: (1) Penalty — adjustment + penalty 4% (UU HPP) + interest; (2) Documentation burden — CbCR, Master File, Local File; (3) Dispute — audit dan MAP; (4) Reputational — public scrutiny; (5) BEPS compliance — global minimum tax. Strategi perusahaan MNC Indonesia: robust TP documentation, APA untuk certainty, internal controls, training. Indonesia sebagai ITPF (Inclusive Framework) BEPS — 145+ members. Indonesia committed implement BEPS minimum standards dan Pillar 1/2. UU HPP 7/2021 Pasal 14C mengintroduce QDMTT authority untuk Pillar 2. Bagian 1 · 1/4
Arm's Length Principle & 5 Metode OECD
Diskusi kelas: MNC Indonesia jual produk ke subsidiary di Singapore dengan harga US$ 100/unit. Apa ALP test?
Blok pertama mendalami Arm's Length Principle (ALP) dan 5 metode OECD. ALP adalah prinsip fundamental transfer pricing — intercompany transactions harus priced seolah-olah antara independent (unrelated) parties di comparable circumstances. Justifikasi: jika related dan unrelated parties di-posisi comparable, mereka akan negotiate arm's length price. OECD Transfer Pricing Guidelines (TPG) adalah authoritative interpretation — Indonesia via PMK 213/2022 mengacu ke OECD TPG. 5 metode OECD TPG: (1) CUP (Comparable Uncontrolled Price) — compare price dengan comparable uncontrolled transaction; (2) Resale Price Method — start dari price yang unrelated reseller charge customer, kurangi arm's length gross margin; (3) Cost Plus Method — start dari cost supplier, tambah arm's length mark-up; (4) TNMM (Transactional Net Margin Method) — compare net profit indicator (e.g., operating margin) dari tested party dengan comparable; (5) Profit Split Method — split combined profit sesuai relative value contributions. Pertanyaan diskusi: MNC Indonesia jual produk ke subsidiary Singapore US$ 100/unit. ALP test: (a) Apakah US$ 100 adalah price yang Indonesia entity akan charge ke independent Singapore buyer? (b) CUP comparable — jika ada similar product ke independent buyer; (c) Jika tidak, TNMM — compare Indonesia entity operating margin dengan comparable Indonesia manufacturers; (d) Jika margin Indonesia entity terlalu rendah (mis. 2% vs comparable 6%), adjustment +. Strategi: robust TP documentation dengan metode yang appropriate. 5 Metode Transfer Pricing OECD Lima metode OECD TPG — pilih yang paling appropriate sesuai transaction.
Metode Substansi Best for Tingkat Kesulitan 1. CUP Compare price dengan comparable uncontrolled transaction Tangible goods with comparable market Rendah (jika data ada) 2. Resale Price Resale price ke independent customer − arm's length gross margin Distributor, reseller Sedang 3. Cost Plus Cost supplier + arm's length mark-up Manufacturer, service provider Sedang 4. TNMM Compare net profit indicator dari tested party Most situations; most used Sedang-Tinggi 5. Profit Split Split combined profit sesuai relative value contributions Highly integrated, unique intangibles Tinggi Comparable analysis Internal comparable vs external database (RoyaltyStat, BvD Amadeus) — — Tested party Less complex party (biasanya) — easier to benchmark — — Functional analysis Analyze functions, assets, risks (FAR) setiap entity — —
Pilih metode yang paling appropriate sesuai transaction. TNMM paling sering dipakai. Document dengan robust functional analysis dan comparable analysis.
Mari pelajari 5 metode transfer pricing OECD TPG. Pertama, CUP (Comparable Uncontrolled Price) — compare price intercompany dengan price dari comparable uncontrolled transaction (mis. dengan independent customer). Best for tangible goods dengan comparable market. Tingkat kesulitan rendah jika data ada. Paling direct method. Kedua, Resale Price Method — start dari price yang unrelated reseller charge customer, kurangi arm's length gross margin untuk arrive at arm's length price. Best for distributor dan reseller. Tingkat kesulitan sedang. Ketiga, Cost Plus Method — start dari cost supplier, tambah arm's length mark-up untuk arrive at arm's length price. Best for manufacturer dan service provider. Tingkat kesulitan sedang. Keempat, TNMM (Transactional Net Margin Method) — compare net profit indicator (mis. operating margin, return on assets, return on operating costs) dari tested party dengan comparable independent companies. Best for most situations; paling sering dipakai karena data net profit lebih available. Tingkat kesulitan sedang-tinggi. Kelima, Profit Split Method — split combined profit dari related parties sesuai relative value contributions. Best for highly integrated operations atau unique intangibles. Tingkat kesulitan tinggi. Comparable analysis: internal comparable (perusahaan sendiri dengan independent party) vs external database (RoyaltyStat, BvD Amadeus, S&P Capital IQ). Tested party biasanya less complex party (easier to benchmark). Functional analysis: analyze Functions, Assets, Risks (FAR) setiap entity untuk determine appropriate return. Strategi: pilih metode yang paling appropriate sesuai transaction. Document dengan robust functional analysis dan comparable analysis. Hitung dari Nol: TNMM Example Skenario: Indonesia manufacturer (tested party) jual ke Singapore parent. Indonesia entity revenue Rp 100 miliar, operating profit Rp 3 miliar (3% margin). Industry comparable margin 5-7%. Hitung TP adjustment.
Komponen Perhitungan Nilai 1. Indonesia entity revenue — Rp 100 miliar 2. Indonesia operating profit (actual) — Rp 3 miliar (3% margin) 3. Industry comparable margin TNMM benchmark 5-7% (median 6%) 4. Arm's length profit (median 6%) 6% × Rp 100M Rp 6 miliar 5. TP adjustment Rp 6M − Rp 3M Rp 3 miliar (understated profit) 6. Additional tax (22%) 22% × Rp 3M Rp 660 juta 7. Penalty UU HPP (4%) 4% × Rp 660M Rp 26,4 juta 8. Interest (12% p.a. UU HPP) 12% × Rp 660M × 1 thn Rp 79,2 juta 9. Total exposure Tax + penalty + interest Rp 765,6 juta 10. Setoran lebih vs underpayment — Underpayment 11. Strategi: APA prospective Lock 5% margin via APA Prevent future disputes
TP adjustment + tax + penalty + interest = Rp 765,6 juta. Strategi: robust documentation + APA untuk certainty.
Mari hitung dari nol TNMM example. Skenario: Indonesia manufacturer (tested party) jual ke Singapore parent. Indonesia entity revenue Rp 100 miliar, operating profit Rp 3 miliar (3% margin). Industry comparable margin 5-7% (median 6%). Step 1: revenue Rp 100 miliar. Step 2: operating profit actual Rp 3 miliar (3% margin — di bawah range comparable). Step 3: comparable margin 5-7% (median 6%). Step 4: arm's length profit pada median 6% = 6% × Rp 100 miliar = Rp 6 miliar. Step 5: TP adjustment = Rp 6 miliar − Rp 3 miliar = Rp 3 miliar (understated profit). Step 6: additional tax 22% × Rp 3 miliar = Rp 660 juta. Step 7: penalty UU HPP 4% × Rp 660 juta = Rp 26,4 juta. Step 8: interest 12% p.a. per UU HPP × 1 tahun = Rp 79,2 juta. Step 9: total exposure = tax + penalty + interest = Rp 765,6 juta. Step 10: underpayment — Indonesia entity harus pay Rp 765,6 juta. Step 11: strategi APA (Advance Pricing Agreement) prospective — lock 5% margin via APA dengan DJP untuk 3-5 tahun, prevent future disputes. Strategi tambahan: (a) Robust TP documentation dengan TNMM + comparable database (BvD Amadeus, dll); (b) Functional analysis yang detail; (c) Economic analysis yang defensible; (d) APA untuk certainty prospective; (e) MAP jika dispute dengan tax authority. Strategi tambahan: Indonesia entity dapat claim that actual margin (3%) berada dalam interquartile range jika extend comparable range. Strategi optimal: robust documentation dari awal untuk defend position. Bagian 2 · 2/4
BEPS Action 13: CbCR, Master File, Local File
Diskusi kelas: MNC Indonesia dengan consolidated revenue € 1 miliar. Apa BEPS Action 13 compliance?
Blok kedua mendalami BEPS Action 13 dan Indonesia implementation via PMK 213/2022. BEPS Action 13 mengharuskan MNEs dengan consolidated revenue ≥ € 750 juta untuk prepare tiga-tier documentation: (1) Country-by-Country Report (CbCR) — report per jurisdiction: revenue, profit, tax paid, tax accrued, number of employees, tangible assets, dll. Filed oleh ultimate parent entity di home jurisdiction, exchanged via automatic exchange of information (AEOI) ke other jurisdictions. (2) Master File — overview MNE group: organizational structure, business description, intangibles, intercompany financial activities, financial and tax positions. (3) Local File — per entity, detailed TP documentation untuk material intercompany transactions. Pertanyaan diskusi: MNC Indonesia dengan consolidated revenue € 1 miliar → BEPS Action 13 compliance: (a) CbCR — ultimate parent entity (Indonesia) file dengan DJP; pertukaran dengan jurisdictions tempat subsidiaries berada; (b) Master File — overview MNC group; (c) Local File — per subsidiary Indonesia dan per foreign subsidiary (untuk jurisdictions yang require). PMK 213/2022 mengimplementasikan di Indonesia. Threshold: consolidated revenue ≥ Rp 11 triliun (~€ 750 juta). Strategi: MNC Indonesia harus document robust sejak awal fiscal year, bukan retroactive. Compliance failure = penalty + reputational. BEPS Action 13: Tiga-Tier Documentation Tiga-tier documentation CbCR + Master File + Local File — mandatory untuk MNE dengan revenue ≥ € 750 juta.
Tier Substansi Threshold Indonesia Implement (PMK 213/2022) 1. CbCR Country-by-Country Report: per jurisdiction revenue, profit, tax, employees, dll Group consolidated revenue ≥ € 750M Wajib file oleh UPE Indonesia ≥ Rp 11 T 2. Master File Overview MNE group: structure, business, intangibles, financing Group consolidated revenue ≥ € 50M (atau Rp 500M) Wajib ≥ Rp 500 miliar 3. Local File Per entity, detailed TP documentation material intercompany transactions Material intercompany transactions Wajib untuk related party transactions CbCR filing Ultimate parent entity di home jurisdiction — DJP via AEOI exchange CbCR exchange Automatic exchange of information (AEOI) — Indonesia participate via CbCR MCAA Deadline Within 12 months dari fiscal year-end — 31 Desember year-end + 12 bulan Language Bahasa Inggris atau terjemahan — Bahasa Indonesia atau Inggris Penalty — — UU KUP (Rp 1 juta-100 juta)
MNE dengan revenue ≥ Rp 11 triliun: wajib CbCR + Master + Local. Strategi: prepare documentation sepanjang tahun, bukan last minute.
Mari pelajari BEPS Action 13 tiga-tier documentation. Pertama, CbCR (Country-by-Country Report) — report per jurisdiction tempat MNE group operates: revenue (related + unrelated), profit before tax, income tax paid, income tax accrued, number of employees, tangible assets other than cash, dll. Threshold: group consolidated revenue ≥ € 750 juta (≈ Rp 11 triliun). Indonesia implement via PMK 213/2022 — wajib file oleh Ultimate Parent Entity (UPE) Indonesia dengan consolidated revenue ≥ Rp 11 triliun. Kedua, Master File — overview MNE group: organizational structure, description of business, intangibles (IP), intercompany financial activities, financial and tax positions. Threshold: group consolidated revenue ≥ € 50 juta (atau Indonesia threshold Rp 500 miliar). Memberikan high-level context untuk TP analysis. Ketiga, Local File — per entity, detailed TP documentation untuk material intercompany transactions. Threshold: material related party transactions (Indonesia threshold per PMK). Termasuk transaction description, functional analysis, method, comparable analysis, dll. CbCR filing oleh UPE di home jurisdiction, exchange via automatic exchange of information (AEOI) ke other jurisdictions tempat MNE operates. Indonesia participate via CbCR MCAA (Multilateral Competent Authority Agreement). Deadline within 12 months dari fiscal year-end. Language Bahasa Indonesia atau Inggris. Penalty per UU KUP (Rp 1 juta-100 juta per UU KUP, dapat lebih untuk serious). Strategi: MNE dengan revenue ≥ Rp 11 triliun wajib CbCR + Master + Local. Prepare documentation sepanjang tahun, bukan last minute. Compliance failure = penalty + reputational damage + enhanced audit risk. BEPS Project: 15 Actions Overview OECD BEPS Project 15 Actions — fokus pada minimum standards (5, 6, 13, 15).
Action Substansi Status Action 1 Digital economy — address tax challenges Evolved ke Pillar 1 Action 2 Hybrid mismatch arrangements Implement Action 3 Controlled Foreign Corporation (CFC) rules Implement Action 4 Interest deductibility (30% EBITDA cap) Implement (Indonesia: PMK) Action 5 (MIN STD) Harmful tax practices — preferential regimes Minimum standard Action 6 (MIN STD) Treaty abuse — PPT, LOB Minimum standard Action 7 Permanent Establishment (PE) avoidance Implement Action 8-10 Intangibles, risk, capital — TP guidance Implement Action 11 BEPS data collection Ongoing Action 12 Disclosure of aggressive tax planning Implement Action 13 (MIN STD) TP documentation — CbCR, Master, Local Minimum standard Action 14 Mutual Agreement Procedure (MAP) Minimum standard Action 15 (MIN STD) Multilateral Instrument (MLI) Minimum standard
5 minimum standards: Action 5, 6, 13, 14, 15. Indonesia committed implement via PMK 213/2022, UU HPP, MLI ratification (UU 12/2020).
Mari pelajari OECD BEPS Project 15 Actions overview. Action 1 — Digital economy: address tax challenges digitalisasi. Evolved menjadi Pillar 1. Action 2 — Hybrid mismatch arrangements: address deductions tanpa inclusion. Action 3 — Controlled Foreign Corporation (CFC) rules: taxing income foreign subsidiary yang passive atau low-taxed. Indonesia via UU HPP Pasal 18 CFC. Action 4 — Interest deductibility: 30% EBITDA cap untuk net interest deduction. Indonesia via PMK 105/2020 jo. PMK 172/2023. Action 5 (MIN STD) — Harmful tax practices: address preferential tax regimes (mis. patent box). Minimum standard — semua IF members wajib implement. Action 6 (MIN STD) — Treaty abuse: address treaty shopping via Principal Purpose Test (PPT) atau Limitation on Benefits (LOB). MLI mengimplementasi. Action 7 — Permanent Establishment (PE) avoidance: address commissionnaire arrangements, split-contracts. Action 8-10 — Intangibles, risk, capital: TP guidance untuk IP, risk allocation, capital. Demystifikasi "DEMPE" functions (Development, Enhancement, Maintenance, Protection, Exploitation). Action 11 — BEPS data collection: ongoing. Action 12 — Disclosure of aggressive tax planning: implement mandatory disclosure rules. Action 13 (MIN STD) — TP documentation: CbCR, Master File, Local File. Indonesia via PMK 213/2022. Action 14 — Mutual Agreement Procedure (MAP): improve dispute resolution. Action 15 (MIN STD) — Multilateral Instrument (MLI): single instrument amend bilateral treaties. Indonesia ratified via UU 12/2020. 5 minimum standards: Action 5, 6, 13, 14, 15 — semua IF members wajib implement. Strategi Indonesia: PMK 213/2022 (Action 13), UU HPP (CFC, interest cap), MLI (UU 12/2020 untuk Action 6 dan 15). BEPS compliance adalah mandatory untuk Indonesia MNC. Bagian 3 · 3/4
Pillar 1: Amount A & Amount B
Diskusi kelas: MNC digital dengan revenue € 25 miliar. Apa Pillar 1 impact?
Blok ketiga mendalami Pillar 1 dan Pillar 2. Pillar 1 — reallocation taxing right untuk digital economy. Amount A — 25% residual profit dari largest MNEs reallocated ke market jurisdictions (tempat users/customers berada). Threshold: MNE dengan global revenue ≥ € 20 miliar dan profitability ≥ 10%. Revenue threshold tinggi — hanya ~100 MNEs global termasuk big tech (Apple, Google, Microsoft, Amazon, Meta). Pertanyaan diskusi: MNC digital dengan revenue € 25 miliar → Pillar 1 impact: (a) 25% residual profit (profit above 10% margin) reallocated ke market jurisdictions; (b) Indonesia sebagai market jurisdiction (large user base) akan dapat share; (c) Indonesia harus implement domestic legislation untuk tax Amount A. Amount B — standardized approach untuk baseline marketing and distribution activities (simplified TP). Pillar 1 timeline: political agreement Oktober 2021, model rules 2022-2023, implementation target 2025+ (di-hedge, masih dalam process). Pillar 1 milestone: Indonesia akan dapat tax share dari big tech. Strategi Indonesia: implement via UU amendment dan cooperate dengan OECD. Pillar 1: Amount A & B Pillar 1 realokasi taxing right untuk digital economy — Amount A (residual profit) dan Amount B (simplified TP).
Element Amount A Amount B Substansi 25% residual profit reallocated ke market jurisdictions Standardized TP untuk baseline marketing/distribution Revenue threshold Global revenue ≥ € 20 miliar Apply untuk in-scope distribution Profitability threshold Profit before tax/revenue ≥ 10% — Reallocation 25% of profit above 10% margin Simplified TP pricing matrix Allocation key Market jurisdiction revenue — Indonesia sebagai market Dapat share dari ~100 MNEs global — Scope MNEs ~100 MNEs global (big tech, pharma, dll) All in-scope distribution Implementation Target 2025+ (di-hedge) 2024+ pilot Indonesia status Committed implement Evaluating
Pillar 1 Amount A: 25% residual profit dari MNEs ≥ € 20B → reallocated ke Indonesia. Amount B: simplified TP. Indonesia keuntungan sebagai market jurisdiction.
Mari pelajari Pillar 1 Amount A dan Amount B. Amount A — 25% residual profit dari largest MNEs reallocated ke market jurisdictions. Substansi: 25% of profit above 10% margin (residual profit) reallocated ke market jurisdictions tempat users/customers berada. Revenue threshold: global revenue ≥ € 20 miliar. Profitability threshold: profit before tax/revenue ≥ 10%. Allocation key: market jurisdiction revenue (revenue dari jurisdiction). Indonesia sebagai market jurisdiction dengan 280 juta population dan large digital user base akan dapat share dari ~100 MNEs global yang termasuk scope (big tech seperti Apple, Google, Microsoft, Amazon, Meta; pharma; consumer goods large; dll). Scope MNEs ~100 global — sangat terbatas tetapi cover major players. Implementation target 2025+ (di-hedge, masih dalam process political dan technical). Amount B — standardized approach untuk baseline marketing dan distribution activities. Simplified TP pricing matrix untuk routine distributors. Mengurangi TP disputes. Apply untuk in-scope distribution. Pilot 2024+. Indonesia status: committed implement Pillar 1 via OECD/G20 Inclusive Framework. Strategi Indonesia: implement domestic legislation (UU amendment), prepare administration (DJP capacity building), engage dengan MNEs untuk compliance. Pillar 1 adalah historic shift dalam international tax — reallocation dari residence-based ke market-based taxing right. Indonesia sebagai large market akan significantly benefit. Estimated revenue gain Indonesia: puluhan triliun rupiah per tahun (di-hedge, tergantung implementation). Pillar 2: 15% Global Minimum Tax Pillar 2 — global minimum tax 15% untuk MNE dengan revenue ≥ € 750 juta. Empat mechanisms: IIR, UTPR, QDMTT, SBIE.
Element Substansi Indonesia Status Minimum tax rate 15% effective tax rate (ETR) — Threshold MNE global revenue ≥ € 750 juta — 1. IIR (Income Inclusion Rule) Parent entity top-up tax jika subsidiary ETR < 15% UU HPP 7/2021 Pasal 14C (QDMTT) 2. UTPR (Undertaxed Profits Rule) Backstop — allocate top-up tax ke other jurisdictions Evaluating 3. QDMTT (Qualified Domestic Minimum Top-up Tax) Domestic top-up tax untuk retain taxing right UU HPP 7/2021 Pasal 14C 4. SBIE (Substance-Based Income Exclusion) Exclusion untuk payroll dan tangible assets — GloBE Income Consolidated financial statement income dengan adjustments — Covered Taxes Income tax + CFC tax + R&D credit (some) — Effective Tax Rate (ETR) Covered Taxes / GloBE Income — Top-up Tax (15% − ETR) × GloBE Income (jurisdiction) —
Pillar 2: MNE ≥ € 750M harus pay 15% ETR. Indonesia implement QDMTT via UU HPP. Strategi: review effective tax rate subsidiaries.
Mari pelajari Pillar 2 — global minimum tax 15%. Minimum tax rate: 15% effective tax rate (ETR). Threshold: MNE global consolidated revenue ≥ € 750 juta (~Rp 11 triliun). Empat mechanisms: (1) IIR (Income Inclusion Rule) — primary rule. Parent entity include income dari low-taxed subsidiary dan pay top-up tax jika subsidiary ETR < 15%. Top-up tax = (15% − ETR) × subsidiary income. Diaplikasikan bottom-up dari intermediate parent. Indonesia sebagai parent jurisdiction harus implement IIR untuk tax Indonesia MNCs dengan low-taxed foreign subsidiaries. (2) UTPR (Undertaxed Profits Rule) — backstop. Jika parent jurisdiction tidak implement IIR, other jurisdictions dapat allocate top-up tax ke subsidiaries di jurisdiction mereka. (3) QDMTT (Qualified Domestic Minimum Top-up Tax) — domestic top-up tax. Setiap jurisdiction dapat implement QDMTT untuk collect top-up tax atas income di jurisdiction mereka sendiri, sebelum IIR apply. Memprioritaskan source jurisdiction. Indonesia implement QDMTT via UU HPP 7/2021 Pasal 14C — authority untuk QDMTT. (4) SBIE (Substance-Based Income Exclusion) — exclusion untuk substance. Income attributable ke payroll dan tangible assets di jurisdiction excluded dari top-up tax calculation. Mengurangi burden untuk MNEs dengan real substance. GloBE Income (Global Anti-Base Erosion Income) — consolidated financial statement income dengan adjustments. Covered Taxes — income tax + CFC tax + certain credits. Effective Tax Rate (ETR) = Covered Taxes / GloBE Income (per jurisdiction). Top-up Tax = (15% − ETR) × GloBE Income per jurisdiction. Strategi Indonesia: implement QDMTT (UU HPP), evaluate IIR, develop PMK implementation. MNE Indonesia dengan revenue ≥ € 750 juta harus review effective tax rate subsidiaries global, prepare Pillar 2 compliance. Bagian 4 · 4/4
APA, MAP & Mini-Case MNC
Diskusi kelas: MNC Indonesia dengan subsidiary di tax haven Bermuda. Apa risk dan mitigasi?
Blok penutup mendalami APA, MAP, dan mini-case MNC Indonesia. APA (Advance Pricing Agreement) — agreement antara taxpayer dan tax authority (unilateral) atau multiple tax authorities (bilateral/multilateral) tentang transfer pricing method untuk set period (3-5 tahun). Provide prospective certainty. Indonesia via PMK 7/2020 jo. PER 02/PJ/2020 — APA framework. Strategi: APA untuk material recurring intercompany transactions. MAP (Mutual Agreement Procedure) — procedure per tax treaty untuk resolve transfer pricing disputes antar tax authorities. Indonesia via UU KUP dan treaty network. Strategi: MAP jika audit dengan TP adjustment di multiple jurisdictions. Mini-case: MNC Indonesia dengan subsidiary di tax haven Bermuda. Risk: (1) CFC rules Indonesia (UU HPP Pasal 18) — passive income Bermuda subsidiary taxed di Indonesia; (2) BEPS Action 5 harmful tax practices scrutiny; (3) Pillar 2 — if ETR Bermuda < 15%, top-up tax via IIR/QDMTT; (4) Reputational — tax haven scrutiny; (5) Documentation burden. Mitigasi: (a) Substance di Bermuda (real office, employees, decision-making) untuk justify; (b) Robust TP documentation untuk intercompany transactions; (c) Consider redomicile ke substance jurisdiction; (d) APA untuk certainty. Strategi modern: hindari tax haven, pilih substance jurisdiction dengan treaty benefits. APA & MAP: Dispute Resolution TP Dua mekanisme dispute resolution untuk transfer pricing — APA prospective, MAP retrospective.
Mechanism APA (Advance Pricing Agreement) MAP (Mutual Agreement Procedure) Type Prospective — agreement untuk future Retrospective — resolve existing dispute Parties Taxpayer + tax authority (unilateral/bilateral/multilateral) Tax authorities (via treaty) Period 3-5 tahun (renewable) Per dispute (case-by-case) Trigger Voluntary apply After audit adjustment Outcome Certainty — agreed method Eliminate double taxation Indonesia framework PMK 7/2020 jo. PER 02/PJ/2020 UU KUP + treaty network Best for Material recurring intercompany transactions Audit TP adjustment di multiple jurisdictions Time 1-3 tahun negotiate 1-2 tahun resolve Confidentiality Confidential Confidential
Strategi: APA untuk material recurring transactions (certainty). MAP jika audit adjustment (eliminate double taxation). Indonesia framework both.
Mari pelajari dua mekanisme dispute resolution transfer pricing. APA (Advance Pricing Agreement) — agreement antara taxpayer dan tax authority (unilateral) atau multiple tax authorities (bilateral/multilateral) tentang transfer pricing method untuk set period 3-5 tahun. Type: prospective — agreement untuk future periods, provide certainty. Parties: taxpayer + tax authority (unilateral jika hanya Indonesia DJP; bilateral jika DJP + treaty partner authority; multilateral jika multiple authorities). Period: 3-5 tahun (renewable). Trigger: voluntary apply oleh taxpayer sebelum transactions occur. Outcome: certainty — agreed method untuk set period. Indonesia framework: PMK 7/2020 jo. PER 02/PJ/2020. Best for material recurring intercompany transactions (mis. routine manufacturing, distribution, royalty). Time 1-3 tahun negotiate. Confidential. MAP (Mutual Agreement Procedure) — procedure per tax treaty untuk resolve transfer pricing disputes antar tax authorities. Type: retrospective — resolve existing dispute. Parties: tax authorities (via treaty). Trigger: after audit adjustment di salah satu jurisdiction. Outcome: eliminate double taxation. Indonesia framework: UU KUP + treaty network (Indonesia 70+ tax treaties). Best for audit TP adjustment di multiple jurisdictions. Time 1-2 tahun resolve. Confidential. Strategi: APA untuk material recurring transactions (certainty). MAP jika audit adjustment (eliminate double taxation). Indonesia framework both. Strategi optimal: kombinasi APA (prospective certainty) + MAP (retrospective dispute). Strategi lain: pre-audit proactive engagement dengan DJP, robust TP documentation, training internal, benchmarking periodical. Hitung dari Nol: Pillar 2 QDMTT Skenario: Indonesia parent MNC dengan subsidiary di Bermuda. Subsidiary GloBE Income € 100 juta, ETR 5%. Hitung Pillar 2 top-up tax.
Komponen Perhitungan Nilai 1. Subsidiary GloBE Income — € 100 juta 2. Covered Taxes subsidiary (5% ETR) 5% × € 100M € 5 juta 3. Effective Tax Rate (ETR) Covered Taxes / GloBE Income 5% (below 15%) 4. Top-up rate 15% − 5% 10% 5. Top-up Tax (before SBIE) 10% × € 100M € 10 juta 6. SBIE exclusion Asumsi 30% income substance-based excluded € 3 juta 7. Top-up Tax (after SBIE) 10% × (€ 100M − € 30M) € 7 juta 8. QDMTT (Indonesia collect) Indonesia QDMTT apply pertama € 7 juta ke Indonesia 9. IIR (parent Indonesia) Tidak apply jika QDMTT sudah collect € 0 (QDMTT prioritas) 10. Total tax (Bermuda + Indonesia) € 5M + € 7M € 12 juta (12% ETR combined) 11. Strategi: substance di Bermuda Increase payroll + tangible assets untuk SBIE Reduce QDMTT
Pillar 2 QDMTT: Indonesia collect € 7 juta top-up tax dari subsidiary Bermuda. Strategi: substance-based untuk maximize SBIE.
Mari hitung dari nol Pillar 2 QDMTT. Skenario: Indonesia parent MNC dengan subsidiary di Bermuda (tax haven, ETR 5%). Subsidiary GloBE Income € 100 juta, Covered Taxes (5% ETR) = € 5 juta. Step 1: GloBE Income € 100 juta. Step 2: Covered Taxes € 5 juta (5% ETR). Step 3: ETR = € 5M / € 100M = 5% (below 15% minimum). Step 4: Top-up rate = 15% − 5% = 10%. Step 5: Top-up Tax (before SBIE) = 10% × € 100M = € 10 juta. Step 6: SBIE exclusion — asumsi 30% income substance-based excluded (payroll + tangible assets) = € 30 juta. Step 7: Top-up Tax (after SBIE) = 10% × (€ 100M − € 30M) = 10% × € 70M = € 7 juta. Step 8: QDMTT (Indonesia collect) — Indonesia sebagai source jurisdiction implement QDMTT, collect pertama € 7 juta. Step 9: IIR (parent Indonesia) — tidak apply jika QDMTT sudah collect (QDMTT prioritas). Step 10: Total tax (Bermuda + Indonesia) = € 5M (Bermuda) + € 7M (Indonesia QDMTT) = € 12 juta. Combined ETR = € 12M / € 100M = 12% (masih below 15% karena SBIE exclusion). Strategi: substance di Bermuda — increase payroll dan tangible assets untuk maximize SBIE exclusion. Strategi alternatif: redomicile subsidiary dari tax haven (Bermuda) ke jurisdiction dengan substance dan treaty benefits. Pillar 2 secara fundamental mengubah tax planning — tax haven tidak lagi attractive untuk MNEs dengan revenue ≥ € 750 juta. Strategi modern: substance-based operations di jurisdictions dengan competitive ETR ≥ 15% dan treaty benefits. Indonesia TP Documentation Practice Indonesia TP documentation — PMK 213/2022 + PER DJP guidance untuk robust compliance.
Document Trigger Deadline 1. Local File Indonesia Related party transactions End of fiscal year + 4 bulan 2. Master File Revenue ≥ Rp 50 miliar atau related trans ≥ Rp 30 miliar End + 12 bulan 3. CbCR Group revenue ≥ Rp 11 triliun End + 12 bulan 4. APA application Voluntary 1-3 tahun process 5. MAP request After TP adjustment di treaty country Within treaty time limit 6. Form 1771 IV All related party transactions Annual tax return 7. Disclosure material transactions ≥ Rp 15 miliar per related party Annual
Indonesia TP documentation: 7+ requirements. Strategi: integrated documentation system dengan deadline tracking.
Mari pelajari Indonesia TP documentation practice per PMK 213/2022 dan PER DJP. Pertama, Local File Indonesia — wajib untuk semua related party transactions. Detail per transaction: functional analysis, method, comparable analysis, etc. Deadline end of fiscal year + 4 bulan. Kedua, Master File — wajib jika consolidated revenue ≥ Rp 50 miliar atau related party transactions ≥ Rp 30 miliar. Overview MNE group. Deadline end + 12 bulan. Ketiga, CbCR — wajib untuk group consolidated revenue ≥ Rp 11 triliun (~€ 750 juta). Per jurisdiction reporting. Filed oleh Ultimate Parent Entity. Deadline end + 12 bulan. Keempat, APA application — voluntary untuk prospective certainty. 1-3 tahun process. PMK 7/2020 framework. Kelima, MAP request — setelah TP adjustment di treaty country. Within treaty time limit (biasanya 3 tahun dari notification). Keenam, Form 1771 IV (Lampiran IV) — semua related party transactions. Annual tax return. Ketujuh, Disclosure material transactions — ≥ Rp 15 miliar per related party. Annual. Strategi perusahaan Indonesia: integrated documentation system dengan deadline tracking, engage TP advisor, prepare contemporaneously. BEPS Pillar 2 Implementation Status Pillar 2 implementation global — 2024+ effective. Indonesia QDMTT ready.
Jurisdiction Pillar 2 Status Effective EU (all 27 members) Implement via EU Directive 2022/2523 1 Januari 2024 (IIR), 2025 (UTPR) UK Finance Act 2023 2024 (IIR), 2025 (UTPR) Japan 2023 tax reform 2024 (IIR) Korea 2023 tax reform 2024 (IIR), 2025 (UTPR) Canada 2023 fall economic statement 2024 (IIR) Australia 2023 announcement 2024+ (deferred) Singapore Multinational Enterprise (Minimum Tax) Bill 2025 Indonesia UU HPP 7/2021 Pasal 14C QDMTT authority PMK implementation pending Hong Kong, Switzerland, UAE Announced 2025 2025 US GILTI existing; no Pillar 2 adopt —
Pillar 2 global implementation: 30+ jurisdictions 2024-2025. MNEs harus prepare multi-jurisdiction compliance.
Mari pelajari BEPS Pillar 2 implementation status global. EU (27 members) — implement via EU Directive 2022/2523. Effective 1 Januari 2024 untuk IIR (Income Inclusion Rule), 2025 untuk UTPR. UK — Finance Act 2023. Effective 2024 (IIR), 2025 (UTPR). Japan — 2023 tax reform. Effective 2024 (IIR). Korea — 2023 tax reform. Effective 2024 (IIR), 2025 (UTPR). Canada — 2023 fall economic statement. Effective 2024 (IIR). Australia — 2023 announcement. Effective 2024+ (deferred). Singapore — Multinational Enterprise (Minimum Tax) Bill 2024. Effective 2025. Indonesia — UU HPP 7/2021 Pasal 14C QDMTT authority. PMK implementation pending. Expected 2025+ effective. Hong Kong, Switzerland, UAE — announced 2025. US — GILTI (Global Intangible Low-Taxed Income) existing regime from TCJA 2017; no Pillar 2 adopt tetapi functionally similar. Pillar 2 global implementation: 30+ jurisdictions 2024-2025. MNEs dengan revenue ≥ € 750 juta harus prepare multi-jurisdiction compliance. Strategi MNE Indonesia: review effective tax rate per jurisdiction, prepare GloBE calculations, implement QDMTT consideration, coordinate dengan tax advisors di each jurisdiction. Indirect TP & At-Risk Areas Area TP risk yang sering missed — financial transactions, business restructuring, intangibles.
At-Risk Area Substansi Risk 1. Financial transactions Intercompany loans, guarantees, cash pooling OECD TPG 2020 updates 2. Business restructuring Reorganization, exit, conversion Compensation for restructuring 3. Intangibles (DEMPE) Development, Enhancement, Maintenance, Protection, Exploitation Profit sesuai DEMPE 4. Intra-group services Management, IT, shared services Benefit test, shareholder costs 5. Cost contribution arrangements Joint development cost sharing Terms arm's length 6. Permanent Establishment profit Attribution profit ke PE Separate entity hypothesis 7. Hard-to-value intangibles (HTVI) IP dengan uncertain valuation Ex-post mechanism 8. Low substance entities Shell companies tanpa substance Re-characterization, BEPS scrutiny
At-risk areas: 8 indiret TP yang sering missed. Strategi: comprehensive TP documentation cover semua.
Mari pelajari indirect TP dan at-risk areas yang sering missed. Pertama, Financial transactions — intercompany loans (rate of interest arm's length?), guarantees (guarantee fee?), cash pooling (allocation benefits?). OECD TPG 2020 updates mengatur. Risk: undercharge interest, free guarantees. Kedua, Business restructuring — reorganization (merger, spin-off), exit (close entity), conversion (convert distributor ke commissionaire). Compensation for restructuring jika arm's length. Risk: exit tanpa compensation. Ketiga, Intangibles DEMPE — Development, Enhancement, Maintenance, Protection, Exploitation functions. Profit harus atribusi sesuai DEMPE. Risk: legal owner saja dapat profit tanpa DEMPE. Keempat, Intra-group services — management fees, IT services, shared services. Benefit test (recipient benar-benar benefit). Shareholder costs (parent-only benefits tidak pass-through). Risk: non-benefit services. Kelima, Cost Contribution Arrangements (CCA) — joint development cost sharing. Terms arm's length. Risk: undervalue/overvalue contributions. Keenam, Permanent Establishment profit attribution — attribution profit ke PE per separate entity hypothesis. Risk: under-attribution. Ketujuh, Hard-to-value intangibles (HTVI) — IP dengan uncertain valuation (mis. drug Phase 2). Ex-post mechanism untuk adjust jika outcomes differ significantly. Risk: undervalue initial transfer. Kedelapan, Low substance entities — shell companies tanpa real substance (people, assets, decision-making). Re-characterization transactions, BEPS scrutiny. Risk: profit shifting via substance-less entities. Strategi: comprehensive TP documentation cover semua areas. TP Audit Defense Strategy Strategi defense untuk TP audit — preparation, documentation, cooperation.
Phase Action Output 1. Pre-audit preparation Annual TP documentation + contemporaneous Defensible files 2. Audit notice response Cooperate, provide documentation Complete response 3. Information document request (IDR) Comprehensive, timely Complete IDR 4. Functional interview Prep witnesses, consistent narrative Strong testimony 5. Comparable analysis defense Defend comparable selection, adjustments Defensible benchmarking 6. Negotiation & settlement Engage, propose middle ground Settlement atau escalation 7. Appeal (jika perlu) Pengadilan Pajak / MA Judicial review 8. MAP (jika treaty available) Eliminate double taxation MAP resolution
TP audit defense: 8 phase strategy. Key: robust pre-audit documentation + cooperation + engage counsel.
Mari pelajari TP audit defense strategy. Pertama, Pre-audit preparation — annual TP documentation + contemporaneous files. Robust defense foundation. Kedua, Audit notice response — cooperate, provide documentation complete. Initial impression matters. Ketiga, Information Document Request (IDR) — comprehensive, timely response. Incomplete IDR triggers lebih banyak requests dan extended audit. Keempat, Functional interview — prepare witnesses (operations, finance, tax), consistent narrative. Functional analysis defend. Kelima, Comparable analysis defense — defend comparable selection (database, filters), adjustments (working capital, capacity, dll). Strong benchmarking. Keenam, Negotiation dan settlement — engage dengan auditor, propose middle ground. Settle jika reasonable untuk avoid escalation. Ketujuh, Appeal (jika perlu) — Pengadilan Pajak untuk Indonesia tax disputes. Mahkamah Agung untuk final appeal. Ketujuh, MAP (jika treaty available) — request MAP jika TP adjustment di multiple jurisdictions untuk eliminate double taxation. Strategi TP audit defense: 8 phase comprehensive. Key principles: (1) Robust pre-audit documentation; (2) Cooperation dengan auditor (jangan adversarial); (3) Engage experienced counsel dan advisors; (4) Preserve issues untuk appeal jika needed; (5) Pursue MAP untuk double taxation. Widget: MIP Limits & Transfer Pricing Arbitrage Eksplorasi interaktif — pahami Minimum Import Price (MIP), batas anti-dumping, dan peluang/pembatasan arbitrase transfer pricing lintas batas.
Widget ini menampilkan visualisasi Minimum Import Price (MIP) dan batas-batas transfer pricing anti-avoidance yang relevan untuk perusahaan multinasional dengan operasi lintas batas. MIP sering dijadikan proxy oleh otoritas bea cukai untuk menilai apakah harga transfer antar-perusahaan related parties wajar (arm's length). Ketika harga transfer di bawah MIP, otoritas dapat menyesuaikan (transfer pricing adjustment) yang menyebabkan double taxation di dua yurisdiksi. Pelajaran kunci: perusahaan multinasional Indonesia harus konsisten antara harga transfer untuk tujuan pajak (BEPS Action 13 documentation) dan untuk tujuan bea cukai (customs valuation). Strategi defense: (1) robust CUP analysis untuk benchmarking harga transfer; (2) APA (Advance Pricing Agreement) bilateral untuk kepastian; (3) MAP (Mutual Agreement Procedure) jika terjadi adjustment salah satu sisi. Strategi pembelajaran: minta mahasiswa menjelajahi widget dan diskusikan bagaimana MIP dapat menjadi proxy arm's length, dan kapan arbitrase lintas batas (tax treaty shopping) dapat dianggap sebagai abusive practice yang ditargetkan oleh BEPS Action 6 (anti-treaty shopping minimum standard). Ringkasan Kunci Pertemuan 11 ALP & 5 Metode
CUP, Resale, Cost Plus, TNMM, Profit Split — pilih appropriate
BEPS Action 13
CbCR + Master File + Local File via PMK 213/2022
Pillar 1 & 2
Amount A 25% residual; 15% global minimum (IIR/UTPR/QDMTT/SBIE)
Transfer pricing + BEPS: area tax terbesar untuk MNC. Strategi: robust documentation + APA + QDMTT compliance.
Persiapan P12: baca TRIPS Agreement (7 bagian), Paris Convention 1883, Madrid Protocol. Pertemuan dekat tentang IP internasional.
Sebagai penutup, tiga pesan kunci. Pertama, Arm's Length Principle (ALP) + 5 metode OECD TPG: CUP (comparable uncontrolled price), Resale Price, Cost Plus, TNMM (paling sering dipakai), Profit Split. Pilih metode appropriate untuk transaction. Robust functional analysis dan comparable analysis essential. Kedua, BEPS Action 13 tiga-tier documentation: CbCR (≥ Rp 11 triliun revenue), Master File (≥ Rp 500 miliar), Local File (material intercompany transactions). PMK 213/2022 mengimplementasikan di Indonesia. 5 minimum standards BEPS: Action 5, 6, 13, 14, 15. Ketiga, Pillar 1 dan Pillar 2. Pillar 1 — Amount A 25% residual profit reallocated ke market jurisdictions untuk MNE ≥ € 20 miliar; Amount B simplified TP. Pillar 2 — 15% global minimum tax untuk MNE ≥ € 750 juta, dengan 4 mechanisms: IIR, UTPR, QDMTT, SBIE. Indonesia implement QDMTT via UU HPP 7/2021 Pasal 14C. APA + MAP untuk dispute resolution. Transfer pricing + BEPS adalah area tax terbesar untuk MNC. Strategi: robust documentation + APA untuk certainty + QDMTT compliance + substance-based operations. Persiapan P12: baca TRIPS Agreement (Trade-Related Aspects of Intellectual Property Rights) — 7 bagian (general provisions, trademarks, geographical indications, industrial designs, patents, copyright, enforcement); Paris Convention 1883 untuk industrial property; Madrid Protocol untuk international trademark registration. P12 akan mendalami IP internasional dan Indonesia IP law (UU 20/2016 Merek, UU 28/2014 Hak Cipta, UU Paten). Kuis singkat 10 menit di awal P12 tentang ALP 5 metode, BEPS Action 13, dan Pillar 1/2.