PENETAPAN HARGA
TRANSFER DAN PERPAJAKAN INTERNASIONAL
KONSEP
AWAL
Rumitnya
hokum dan aturan yang menentukan pajak bagi perusahaan asing dan laba yang
dihasilkan di luar negeri sebenarnya berasal dari beberapa konsep dasar. Konsep
ini mencakup instilah netralitas pajak dan ekuitas pajak. Netralitas pajak
berarti bahwa tidak memiliki pengaruh (netral) terhadap keputusan alokasi sumber
daya. Dengan kata lain keputusan bisnis didorong oleh fundamental ekonomi
seoperti tingkat imbalan dan bukan pertimbangan pajak. Ekuitas pajak berarti
wajub pajak yang menghadapi situasi yang mirip semestinya membayar pajak yang
sama, tetapi terdapat ketidaksetujuan antarbagaimana menginterpretasikan konsep
ini.
KEANEKARAGAMAN
SISTEM PAJAK NASIONAL
Suatu
perusahaan dapat melakukan bisnis internasional dengan mengekspor barang dan
jasa atau dengan melakukan investasi asing langsung atau tidak langsung. Ekspor
jarang sekali memicu potensi pajak di Negara yang melakukan impor, karena sulit
sekali bagi Negara pengimpor untuk menetapkan pajak yang dikenakan atas
eksportir luar negeri. Di sisi lain suatu perusahaan yang berorientasi di
Negara lain melalui cabang atau perusahaan afiliasi terkena pajak di Negara
itu.
MACAM-MACAM
PAJAK
Perusahaan
yang berorientasi di luar negeri menghadapi berbagai jenis pajak. Pajak
langsung seperti pajak penghasilan, mudah untuk dikenali dan umumnya
diungkapkan pada laporan keuangan perusahaan. Pajak tidak langsung seperti
pajak konsumsi tidak dapat dikenali dengan jelas dan tidak terlalu sering
diungkapkan, umumnya mereka tersembunyi dalam pos biaya dan beban lain-lain.
Pajak
Penghasilan Perusahaan, mungkin digunakan secara lebih luas untuk menghasilkan
pendapatan bagi pemerintah dibandingkan dengan pajak utama lainnya dengan
kemungkinan pengecualian untuk bead an cukai.
Pajak
pungutan adalah pajak yang dikenakan oleh pemerintah terhadap dividen, bunga,
dan pembayaran royalty yang diterima oleh investor asing.
Pajak
pertambahan nilai merupakan pajak konsumsi yang ditemukan di Eropa dan Kanada.
Pajak ini umumnya dikenakan terhadap nilai tambah dari setiap tahap produksi
atau distribusi. Pajak ini berlaku untuk total penjualan dikurangi dengan
pembelian dari unit penjual perantara.
Pajak
perbatasan seperti bea cukai dan bea impor umumnya ditujuan untuk menjaga agara
barang domestic dapat bersaing harga dengan barang impor. Dengan demikian pajak
yang dikenakan terhadap impor umumnya dilakukan secara parallel dan pajak tidak
langsung lainnya dibayarkan oleh produsen domestic barang yang sejenis.
Pajak
transfer merupakan jenis pajak tidak langsung lainnya. Pajak ini dikenakan
terhadap pengalihan (transfer) objek antarpembayar pajak dan dapat menimbulkan
pengaruh yang penting terhadap keputusan bisnis seperti struktur akuisisi.
PEMAKAIAN
TERHADAP SUMBER LABA DARI LUAR NEGERI DAN PEMAJAKAN GANDA
Setiap
Negara mengklaim hak untuk mengenakan pajak terhadap laba yang dihasilkan di
dalam wilayahnya. Namun demikian, filosofi nasional atas pengenaan pajak
terhadap sumber-sumber dari luar negeri itu berbeda-beda dan ini merupakan hal
yang penting dari sudut pandang seorang perencana pajak. Kebanyakan Negara
(seperti Australia, Brazil, Cina, Republik Ceko, Jerman, Jepang, Meksiko,
Belanda, Inggris, dan Amerika Serikat) menerapkan prinsip seluruh dunia dan
mengenakan pajak terhadap laba atau pendapatan perusahaan dan warga Negara di
dalamnya tanpa melihat wilayah Negara. Gagasan yang mendasarinya adalah bahwa
anak perusahaan asing sebuah perusahaan local adalah suatu perusahaan local
yang kebetulan beroperasi di luar negeri.
DIMENSI
PERENCANAAN PAJAK
Dalam
melakukan perencanaan pajak perusahaan multinasional memiliki keunggulan
tertentu atas perusahaan yang murni domestic karena memiliki fleksibilitas
geografis lebih besar dalam menentukan lokasi produksi dan system distribusi.
Dalam mengenakan sumber pajak luar negeri banyak pihak yang berwenang pajak
yang memusatkan perhatian pada bentuk organisasi operasi luar negeri. Sebuah
cabang umumnya dianggap sebagai perluasan induk perusahaan. Dengan demikian
labanya segera dikonsolidasikan dengan laba induk perusahaan dan dikenakan
pajak secara penuh pada tahun pada saat laba dihasilkan, terlepas apakah
dikirimkan kembali kepada induk perusahaan atau tidak.
METODOLOGI
PENENTUAN HARGA TRANSFER
Harga
transfer dapat didasarkan pada biaya selisih kenaikan atau harga pasar.
Pengaruh lingkungan atas harga transfer juga menimbulkan sejumlah pertanyaan
mengenai metodologi penentuan harga. Prinsip wajar atau harga transfer
antarperusahaan dengan mengandaikan transaksi itu terjadi antarpihak yang tidak
berhubungan instimewa di pasar yang kompetitif. Menurut undang-undang Pajak
Penghasilan di AS terdapat metode-metode:
1.
Metode Harga yang Tidak Terkontrol Setara
Berdasarkan
metode ini harga transfer ditentukan dengan mengacu pada harga yang digunakan
dalam transaksi setara antara perusahaan yang independent atau setara
perusahaan dengan pihak ketiga yang tidak berkaitan.
2.
Metode Transaksi Tidak Terkontrol yang Setara
Metode
ini diterapkan untuk pengalihan aktiva tidak berwujud. Metode ini
mengidentifikasikan tingkat royalty acuan dengan mengacu pada transaksi yang
tidak terkontrol di mana aktiva tidak berwujud yang sama atau serupa dialihkan.
Sebagaimana metode harga tidak terkontrol yang setara, metode ini bergantung
pada perbandingan pasar.
3.
Metode Harga Jual Kembali
Metode
ini menghitung harga transaksi yang wajar yang diawali dengan harga yang
dikenakan atas penjualan barang yang dimaksud kepada pembeli yang independent.
Margin yang memadai untuk menutup beban dan laba nomal kemudian dikurangkan
dari harga ini untuk memperoleh harga transfer antarperusahaan.
4.
Metode Penentuan Biaya Plus
Metode
ini berguna apabila barang semi jadi dialihkan antarperusahaan afiliasi luar
negeri atau jika suatu entitas merupakan sub kontraktor bagi perusahaan lain.
5.
Metode Laba Sebanding
Metode
ini mendukung pandangan umum yang menyatakan bahwa pembayar pajak yang
menghadapi situasi yang mirip harusnya memperoleh imbalan yang mirip pula
selama beberapa periode waktu tertentu.
6.
Metode Pemisahan Laba
Metode
ini digunakan jika acuan produk atau pasar tidak tersedia. Metode ini mencakup
pembagian laba yang dihasilkan melalui transaksi dengan pihak berhubungan
istimewa yaitu antara perusahaan afiliasi berdasarkan cara yang wajar.
7.
Metode Penentuan Harga Lainnya
Metode
ini dapat digunakan jika menghasilkan ukuran harga wajar yang lebih akurat.
PRAKTIK
HARGA TRANSFER
Dalam
praktiknya, beberapa metode penentuan harga transfer digunakan bersamaan.
Factor-faktor yang mempengaruhi pemilihan metode harga transfer antara lain
tujuan perusahaan: apakah tujuannya adalah mengelola beban pajak, atau
mempertahankan posisi daya saing perusahaan, atau memprromosikan evaluasi kerja
yang setara.
MASA
DEPAN
Teknologi
dan perekonomian global menimbulkan tantangan sendiri bagi banyak
prinsip-prinsip yang mendasari perpajakan internasional, bahwa setiap setiap
bangsa memiliki hak menentukan untuk dirinya sendiri seberapa banyak pajak yang
dapat dikumpulkan dari rakyatnya dan kalangan usaha yang ada di dalam
wilayahnya. Namun, pemerintah di seluruh dunia mengharuskan metode penentuan
harga transfer pada prinsip harga wajar. Yaitu, perusahan multinasional di
Negara berbeda dikenakan pajak seakan-akan mereka adalah perusahaan independent
yang beroperasi secara wajar dari satu sama lain. Perhitungan harga wajar tidak
relevan karena semakin sedikit perusahaan yang beropreasi dengan cara ini.
Efeknya bagi perpajakan nasional, kerjasama dan pembagian informasi yang makin
erat antara otoritas pajak di seluruh dunia. Kompetisi pajak juga semakin
besar. Internet membuat upaya mengambil keuntungan dari Negara surga pajak
semakin mudah. Pajak tunggal juga digunakan sebagai alternative untuk
menggunakan harga transfer dalam menentukan penghasilan kena pajak.
TRANSFER PRICING AND TAXATION INTERNATIONAL
The complexity of the laws and rules that determine the
tax for foreign companies and the profits generated abroad actually derived
from some basic concepts. This
concept includes instilah tax neutrality and tax equity. Neutrality
means that the tax has no effect (neutral) to the resource allocation
decisions. In
other words a business decision driven by economic fundamentals seoperti rate
of return and not tax considerations. Tax
means tax equity wajub facing similar situations should pay similar taxes, but
there is disagreement antarbagaimana interpret this concept.
DIVERSITY OF NATIONAL TAX SYSTEM
A company can do business internationally by exporting goods and services or to make foreign investments, directly or indirectly. Rarely lead to potential export taxes in the importing country, it is difficult for importing countries to set a tax on foreign exporters. On the other hand a company that is oriented in the other State through a branch or affiliate company is taxable in that State.
TYPES OF TAX
Oriented companies overseas face various types of taxes. Direct taxes such as income tax, is easy to recognize and generally disclosed in the financial statements of the company. Indirect taxes such as consumption taxes can not be identified clearly and not too often expressed, they are generally hidden in postal costs and other expenses.
Corporate Income Tax, may be used more widely to generate revenue for the government compared with other major taxes with the possible exception of an excise bead.
Tax levy is a tax imposed by the government of dividends, interest and royalty payments received by foreign investors.
Value added tax is a consumption tax that is found in Europe and Canada. The tax is generally imposed on the value added of each stage of production or distribution. This tax applies to total sales minus purchases of intermediate unit seller.
Border taxes such as customs and import duties are generally geared to keep Agara domestic goods can compete with the price of imported goods. Thus the tax imposed on imports is generally performed in parallel, and other indirect taxes paid by domestic manufacturers of similar goods.
Transfer tax is a type of other indirect taxes. The tax is imposed on transfers (transfer) tax antarpembayar objects and can cause a critical influence on business decisions such as the structure of the acquisition.
USE OF SOURCES OF INCOME FROM ABROAD AND double taxation
Each country claims the right to impose taxes on income generated within its borders. However, the national philosophy on the taxation of resources from abroad is different and this is important from the perspective of a tax planner. Most countries (including Australia, Brazil, China, Czech Republic, Germany, Japan, Mexico, Netherlands, United Kingdom, and United States) to apply the principles throughout the world and impose taxes on profits or income of the company and the citizens in it without looking at the territory of the State. The underlying idea is that a foreign subsidiary of a local company is a local company that happens to operate overseas.
TAX PLANNING DIMENSIONS
In the tax planning of multinational companies have certain advantages over a purely domestic firm because it has greater flexibility in determining the geographic location of production and distribution system. In wearing a lot of sources of foreign tax that the tax authorities to focus on the organizational form of foreign operations. A branch is generally regarded as an extension of the parent company. Thus the profits immediately consolidated with the parent company's profits and fully taxed as income in the year generated, regardless of whether sent back to the parent company or not.
TRANSFER PRICING METHODOLOGY
Transfer pricing can be based on the difference in cost increases or market price. Environmental influences on transfer pricing also raises several questions regarding the pricing methodology. The principle of fair or transfer pricing between firms by assuming that the transaction occurred between parties who are not related instimewa in a competitive market. According to the Income Tax laws in the U.S. are the methods:
A. Method of Equivalent Rates are Not Controlled
Based on this method of transfer pricing is determined by reference to prices used in transactions between companies that equal or equivalent independent company with unrelated third parties.
2. Method of Controlled Transaction Not Equal
This method is applied to the transfer of intangible assets. This method identifies the level of royalty rates with reference to uncontrolled transaction in which the intangible assets of the same or similar transferable. As uncontrolled price method are equivalent, this method relies on a comparison of the market.
3. Method of Selling Price Return
This method of calculating reasonable transaction price that begins with the prices charged on the sale of the goods in question to an independent buyer. Sufficient margin to cover expenses and profit nomal then subtracted from this price for transfer pricing between companies.
4. Method of Determining the Cost Plus
This method is useful when the semi-finished goods transferred between firms or foreign affiliates if an entity is a sub-contractor for other companies.
5. Comparable Profit Methods
This method supports the general view which states that taxpayers are facing a similar situation should also get similar benefits for some period of time.
6. Separation Methods Profit
This method is used if the reference product or the market is not available. This method involves the division of profits generated through transactions with related parties that is special between affiliated companies is based on a reasonable way.
7. Other Pricing Methods
This method can be used if it produces a more reasonable price measure accurately.
PRICE TRANSFER PRACTICES
In practice, some transfer pricing methods are used together. Factors that influence the selection of transfer pricing methods, among others, the company's goal: if the goal is to manage the tax burden, or maintain the company's competitive position, or an equivalent job evaluation memprromosikan.
FUTURE
Technology and the global economy raises its own challenges for many of the underlying principles of international taxation, that every nation has every right to decide for itself how much tax can be collected from people and businesses in the region. However, governments around the world requires the transfer pricing method to the principle of a fair price. That is, multinational companies in different countries are taxed as if they were independent companies which operate naturally from one another. The calculation of fair prices is irrelevant as fewer and fewer companies are Beropreasi in this way. The effect of national taxation, cooperation and sharing of information between tax authorities more closely around the world. Tax competition is also getting bigger. Internet makes the effort to take advantage of a tax haven country more easily. Single tax also used as an alternative to use in determining the transfer price of taxable income
DIVERSITY OF NATIONAL TAX SYSTEM
A company can do business internationally by exporting goods and services or to make foreign investments, directly or indirectly. Rarely lead to potential export taxes in the importing country, it is difficult for importing countries to set a tax on foreign exporters. On the other hand a company that is oriented in the other State through a branch or affiliate company is taxable in that State.
TYPES OF TAX
Oriented companies overseas face various types of taxes. Direct taxes such as income tax, is easy to recognize and generally disclosed in the financial statements of the company. Indirect taxes such as consumption taxes can not be identified clearly and not too often expressed, they are generally hidden in postal costs and other expenses.
Corporate Income Tax, may be used more widely to generate revenue for the government compared with other major taxes with the possible exception of an excise bead.
Tax levy is a tax imposed by the government of dividends, interest and royalty payments received by foreign investors.
Value added tax is a consumption tax that is found in Europe and Canada. The tax is generally imposed on the value added of each stage of production or distribution. This tax applies to total sales minus purchases of intermediate unit seller.
Border taxes such as customs and import duties are generally geared to keep Agara domestic goods can compete with the price of imported goods. Thus the tax imposed on imports is generally performed in parallel, and other indirect taxes paid by domestic manufacturers of similar goods.
Transfer tax is a type of other indirect taxes. The tax is imposed on transfers (transfer) tax antarpembayar objects and can cause a critical influence on business decisions such as the structure of the acquisition.
USE OF SOURCES OF INCOME FROM ABROAD AND double taxation
Each country claims the right to impose taxes on income generated within its borders. However, the national philosophy on the taxation of resources from abroad is different and this is important from the perspective of a tax planner. Most countries (including Australia, Brazil, China, Czech Republic, Germany, Japan, Mexico, Netherlands, United Kingdom, and United States) to apply the principles throughout the world and impose taxes on profits or income of the company and the citizens in it without looking at the territory of the State. The underlying idea is that a foreign subsidiary of a local company is a local company that happens to operate overseas.
TAX PLANNING DIMENSIONS
In the tax planning of multinational companies have certain advantages over a purely domestic firm because it has greater flexibility in determining the geographic location of production and distribution system. In wearing a lot of sources of foreign tax that the tax authorities to focus on the organizational form of foreign operations. A branch is generally regarded as an extension of the parent company. Thus the profits immediately consolidated with the parent company's profits and fully taxed as income in the year generated, regardless of whether sent back to the parent company or not.
TRANSFER PRICING METHODOLOGY
Transfer pricing can be based on the difference in cost increases or market price. Environmental influences on transfer pricing also raises several questions regarding the pricing methodology. The principle of fair or transfer pricing between firms by assuming that the transaction occurred between parties who are not related instimewa in a competitive market. According to the Income Tax laws in the U.S. are the methods:
A. Method of Equivalent Rates are Not Controlled
Based on this method of transfer pricing is determined by reference to prices used in transactions between companies that equal or equivalent independent company with unrelated third parties.
2. Method of Controlled Transaction Not Equal
This method is applied to the transfer of intangible assets. This method identifies the level of royalty rates with reference to uncontrolled transaction in which the intangible assets of the same or similar transferable. As uncontrolled price method are equivalent, this method relies on a comparison of the market.
3. Method of Selling Price Return
This method of calculating reasonable transaction price that begins with the prices charged on the sale of the goods in question to an independent buyer. Sufficient margin to cover expenses and profit nomal then subtracted from this price for transfer pricing between companies.
4. Method of Determining the Cost Plus
This method is useful when the semi-finished goods transferred between firms or foreign affiliates if an entity is a sub-contractor for other companies.
5. Comparable Profit Methods
This method supports the general view which states that taxpayers are facing a similar situation should also get similar benefits for some period of time.
6. Separation Methods Profit
This method is used if the reference product or the market is not available. This method involves the division of profits generated through transactions with related parties that is special between affiliated companies is based on a reasonable way.
7. Other Pricing Methods
This method can be used if it produces a more reasonable price measure accurately.
PRICE TRANSFER PRACTICES
In practice, some transfer pricing methods are used together. Factors that influence the selection of transfer pricing methods, among others, the company's goal: if the goal is to manage the tax burden, or maintain the company's competitive position, or an equivalent job evaluation memprromosikan.
FUTURE
Technology and the global economy raises its own challenges for many of the underlying principles of international taxation, that every nation has every right to decide for itself how much tax can be collected from people and businesses in the region. However, governments around the world requires the transfer pricing method to the principle of a fair price. That is, multinational companies in different countries are taxed as if they were independent companies which operate naturally from one another. The calculation of fair prices is irrelevant as fewer and fewer companies are Beropreasi in this way. The effect of national taxation, cooperation and sharing of information between tax authorities more closely around the world. Tax competition is also getting bigger. Internet makes the effort to take advantage of a tax haven country more easily. Single tax also used as an alternative to use in determining the transfer price of taxable income
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