Presentation is loading. Please wait.

Presentation is loading. Please wait.

Transfer Pricing Documentation in Indonesia Mof : pmk-213/pmk.03/2016

Published byMeryl Isabella Daniels Modified over 6 years ago

Similar presentations

Presentation on theme: "Transfer Pricing Documentation in Indonesia Mof : pmk-213/pmk.03/2016"— Presentation transcript:

1 Transfer Pricing Documentation in Indonesia Mof : pmk-213/pmk.03/2016

2 Master File Business Activities Intangible Asset
Organization Chart & Structure Business Activities Intangible Asset Financial Actiitivities Parent Condolidated Income Statement Tax Information of Aff Transaction

3 Local File Identity & Business Activities
Related & 3rd Parties Information Arm’s Length Application Financial Information Price Formation Information Segmented

4 CbCr Information every member of Group, Local or Outside Country:
Country Name Gross Revenue EBIT Tax Withhold/Paid Tax Income Payable Capital Accumulated Retained Earning Employees Tangible Assets except Cash Member of Group List and Business Activities Per Country CbCr

5 TPd in indonesia No Need TPD TPD (Master File & Local File)
Has Affiliate Transaction? Gross Revenue > 50bill ? Goods Transaction >20bill ? Services, Interest, Others Transaction >5bill ? Affiliate Country Tax Income Rate < Indonesia? No Need TPD TPD (Master File & Local File) Yes Yes Yes Yes Yes No No No Current Year Based on Year Before Current Year No No TPd in indonesia

6 Taxpayers who required to make cbcr - 1
Parent Company in Indonesia Current Year Gross Revenue ≥ billion No Need CbCr No Yes Required to make CbCr Has Affiliate Transaction ? No Yes Required to make MF & LF & CbCr Taxpayers who required to make cbcr - 1

7 Taxpayers who required to make cbcr - 2
Indonesia Company as Member of Group with Parent outside of Indonesia Parent Country Oblige CbCr No Yes Parent Country has CbC exchange Agreement with Indonesia Required to make CbCr No Yes No Need CbCr Indonesia Gov can get CbC Yes No Taxpayers who required to make cbcr - 2

8 THANKS Contact us for further tpd preparation Graha surveyor bld lv 19-suite 1902c jl. gatot subroto kav 56, Jakarta Indonesia phone :

Download ppt "Transfer Pricing Documentation in Indonesia Mof : pmk-213/pmk.03/2016"

Similar presentations

Consolidated Financial Statements: Intercompany Transactions

Consolidated Financial Statements: Intercompany Transactions
Reporting Earnings and Financial Position

Reporting Earnings and Financial Position
T-account – represent the general ledger –Double-entry bookkeeping Debit – the left side of an account. Credit – the right side of an account. –Assets.

T-account – represent the general ledger –Double-entry bookkeeping Debit – the left side of an account. Credit – the right side of an account. –Assets.
Accounting for Transactions and the Financial Statements

Accounting for Transactions and the Financial Statements
4-1 Balance Sheet: Assets Cash A/R Inventories Total CA Gross FA Less: Dep. Net FA Total Assets 2005 7,282 632,160 1,287,360 1,926,802 1,202,950 263,160.

4-1 Balance Sheet: Assets Cash A/R Inventories Total CA Gross FA Less: Dep. Net FA Total Assets , ,160 1,287,360 1,926,802 1,202, ,160.
Petty Cash Balance Sheet Debit Current Asset. Loss on Plant Asset Income Statement Debit Other Expense.

Petty Cash Balance Sheet Debit Current Asset. Loss on Plant Asset Income Statement Debit Other Expense.
1 Transfer Pricing Introduction. Introduction. OECD Model Convention. OECD Model Convention. Why is TP a problem. Why is TP a problem. Main methods. Main.

1 Transfer Pricing Introduction. Introduction. OECD Model Convention. OECD Model Convention. Why is TP a problem. Why is TP a problem. Main methods. Main.
Question Answer Accounting I 100 200 300 400 500 100 200 300 400 500 100 200 300 400 500 100 200 300 400 500 100 200 300 400 500 Debits & Credits Analyzing.

Question Answer Accounting I Debits & Credits Analyzing.
Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 1999 Accounting Records and Systems © The McGraw-Hill Companies, Inc., 1999 4 Part One: Financial.

Irwin/McGraw-Hill © The McGraw-Hill Companies, Inc., 1999 Accounting Records and Systems © The McGraw-Hill Companies, Inc., Part One: Financial.
Intercompany Inventory Transactions

Intercompany Inventory Transactions
© 1999 by Robert F. Halsey In this chapter, we will cover the four financial statements that are provided by companies to shareholders and other interested.

© 1999 by Robert F. Halsey In this chapter, we will cover the four financial statements that are provided by companies to shareholders and other interested.
Accounting Basics: Agenda Introduction to Financial Statements – Balance Sheet – Income Statement – Statement of Cash Flows Metrics and Ratios.

Accounting Basics: Agenda Introduction to Financial Statements – Balance Sheet – Income Statement – Statement of Cash Flows Metrics and Ratios.
© The McGraw-Hill Companies, Inc., 2008 McGraw-Hill/Irwin Chapter 2 Analyzing and Recording Business Transactions.

© The McGraw-Hill Companies, Inc., 2008 McGraw-Hill/Irwin Chapter 2 Analyzing and Recording Business Transactions.
2 nd session: Introduction to Accounting. Firm of the Day 2.

2 nd session: Introduction to Accounting. Firm of the Day 2.
CHAPTER 8 INTRODUCTION TO INTERCOMPANY TRANSACTIONS.

CHAPTER 8 INTRODUCTION TO INTERCOMPANY TRANSACTIONS.
Chapter 1 The Basic Financial Statements. Groups 1.Get Contact Information for each group member – you are stuck with each other for the next 15 weeks.

Chapter 1 The Basic Financial Statements. Groups 1.Get Contact Information for each group member – you are stuck with each other for the next 15 weeks.
© 2008 TAB Boards International, Inc Understanding Financial Statements.

© 2008 TAB Boards International, Inc Understanding Financial Statements.
BSAD 221 Introductory Financial Accounting Donna Gunn, CA.

BSAD 221 Introductory Financial Accounting Donna Gunn, CA.
Construction Accounting & Financial Management, 3/e Steven Peterson © 2013 by Pearson Higher Education, Inc Upper Saddle River, New Jersey 07458 All Rights.

Construction Accounting & Financial Management, 3/e Steven Peterson © 2013 by Pearson Higher Education, Inc Upper Saddle River, New Jersey All Rights.
The Statement of Cash Flows

The Statement of Cash Flows

Similar presentations

Ads by Google