Isi nilai-nilai transaksi berdasarkan tahun pajak sebelumnya untuk menentukan apakah WP wajib menyusun TP Doc PMK 172 pada tahun berjalan. Apabila transaksi-transaksi yang dipengaruhi hubungan istimewa yang dilakukan Wajib Pajak tidak memenuhi kriteria penyelenggaraan Dokumentasi Transfer Pricing sesuai PMK 172 Tahun 2023 ini, Wajib Pajak tetap berkewajiban menyelenggarakan Dokumentasi Transfer Pricing dengan format bebas sebagai pembuktian kepatuhan penerapan PKKU atas transaksi-transaksi yang dipengaruhi hubungan istimewa yang dilakukannya.

Status Kewajiban dan Jenis TPDoc

Hasil otomatis berdasarkan input Anda.

⚠️ Tetap wajib menerapkan PKKU dan menyelenggarakan Dokumen Pembuktian Penerapan PKKU.

TIDAK WAJIB MENYUSUN TP DOC PMK 172

Tanggal Akhir Tahun Pajak

Isi untuk menghitung jatuh tempo ketersediaan TPDoc PMK 172 (4 bulan setelah tanggal akhir tahun pajak).

Tanggal akhir tahun pajak

Peredaran Bruto

Ambang batas: > Rp 50.000.000.000 (tahun pajak sebelumnya)

Peredaran bruto (Rp)

> Rp 50.000.000.000 Di bawah

Jika peredaran bruto melebihi Ambang batas, TP Doc sesuai PMK 172 wajib diselenggarakan meskipun nilai transaksi afiliasi kecil.

Nilai Transaksi Afiliasi

Ambang batas per kategori (tahun pajak sebelumnya)

Barang berwujud (Rp)

> Rp 20.000.000.000 Di bawah

Jasa (Rp)

> Rp 5.000.000.000 Di bawah

Bunga (Rp)

> Rp 5.000.000.000 Di bawah

Harta Tak Berwujud (Rp)

> Rp 5.000.000.000 Di bawah

Transaksi afiliasi lainnya (Rp)

> Rp 5.000.000.000 Di bawah

Wajib TP Doc PMK 172 jika salah satu jenis transaksi melebihi Ambang batasnya.

Afiliasi di Negara/Jurisdiksi Bertarif PPh Lebih Rendah

Centang jika ada transaksi dengan afiliasi di negara dengan tarif PPh badan lebih rendah daripada ketentuan Pasal 17 UU PPh.

Ada transaksi dengan afiliasi di low-tax jurisdiction

Ringkasan

Apakah setiap kriteria terpenuhi?

Peredaran brutoTidak

Minimal satu kategori transaksi > Ambang batasTidak

Low-tax jurisdictionTidak

Catatan Penting

Ambang batas mengacu pada tahun pajak sebelumnya.
Jika Wajib: Siapkan Dokumen Induk dan Dokumen Lokal.
Walau tidak wajib, PKKU tetap harus diterapkan dan Dokumen Pembuktiannya disiapkan.
Penerapan PKKU harus dilakukan secara ex-ante.

Sumber Aturan

Pasal 16 PMK 172/PMK.03/2023 — Kriteria kewajiban dokumentasi transfer pricing (Master File & Local File).

Ringkasan non-resmi untuk edukasi; verifikasi dengan regulasi resmi.

Jasa

Jumlah nilai transaksi afiliasi beban jasa dan pendapatan jasa.

Barang Berwujud

Jumlah nilai transaksi afiliasi penjualan dan pembelian barang berwujud di laba rugi dan neraca termasuk penjualan scrap, pembelian aktiva, penjualan aktiva, dan lain-lain.

Understanding Special Relationship Criteria in Taxation

Understanding the Concept of Arm's Length Principle (PKKU) in Transfer Pricing

Unveiling Transfer Pricing: Definition, Causes, and Regulations in Indonesia

Special Relationship in Indonesian Taxation: Definition, Criteria, and Case Studies

Dissecting Types of Affiliated Transactions in Transfer Pricing: From Tangible Goods Transactions to Business Restructuring

Legal Basis and Guidelines for International Transfer Pricing in Indonesia: Local Harmonization and Global Standards

Dissecting the Substance Behind the Numbers: Delineation and Recharacterization of Transactions and Transfer Pricing

Value Chain Analysis and Alignment of Value Creation with Transfer Pricing Outcomes

Testing the Validity of Affiliated Transaction Fairness: Fulfilling the Three Pillars of the Arm's Length Principle Cumulatively

The Golden Rule of Transfer Pricing: Understanding the Arm's Length Principle Concept in Various Jurisdictions

Managing Uncertainty: The Concept of Risk and Its Allocation in Modern Transfer Pricing Analysis

Between Art and Numbers: Why Transfer Pricing Is Not an Exact Science?

Functional Analysis: The Main Foundation of Arms Length Principle Application in Transfer Pricing

Comparability Analysis: The Heart of Applying the Arms Length Principle in Transfer Pricing

Dissecting the Arm's Length Range and Adjustment Points in Transfer Pricing Analysis

Dynamics of Ex Ante and Ex Post in Transfer Pricing Analysis: Bridging Expectations and Reality

Segregation and Aggregation Approaches in Transfer Pricing Analysis

Single Year vs. Multi-Year Analysis: Dynamics of Implementation and Transfer Pricing Compliance in Various Jurisdictions

Choosing the Right Measuring Tool: A Comprehensive Guide to Profit Level Indicators (PLI) in Transfer Pricing

Comparable Uncontrolled Price (CUP) Method: The Gold Standard in Applying the Arm’s Length Principle

Resale Price Method: Strategy and Application in Transfer Pricing

Cost Plus Method: Mechanism, Application, and Accounting Challenges

Internal TNMM, A Cheap and Easy Way to Avoid Transfer Pricing Correction

Profit Split Method: Solution for Integrated and Unique Value Transactions

Transactional Net Margin Method (TNMM): Flexible Approach in Applying Arm's Length Principle

Exploration of "Other Methods" in Transfer Pricing: Solutions for Complex and Intangible Transactions

Choosing and Applying the Right Transfer Pricing Method

Art and Science of Benchmarking Analysis: Strategies to Avoid "Cherry Picking" Traps in Transfer Pricing

Technical Guide: How to Fill Out the Summary of Master File and Local File in the Annual Tax Return

When are the TP Doc Master File and Local File Reported to the Tax Office?

Dissecting the Anatomy of the Local File

Dissecting the Content of the Master File According to PMK 172/2023

Complete Guide to TP Doc Obligations: Thresholds, Deadlines, and Case Studies

Complete Guide to CbCR Notification and Instructions for Filling it Out According to PMK 172 of 2023

A Comprehensive Guide to CbCR (Country-by-Country Report) Obligations Under PMK 172 of 2023: Requirements, Schedules, and Case Studies

Anatomy of the CbCR: Technical Guide for Filling Forms CBC-1, CBC-2, and CBC-3 Under PMK 172/2023

Technical Guide to CbCR Reporting: Criteria, Content, and Calculation Case Studies According to PMK 172/2023

Risks and Sanctions for Negligence in Reporting CbCR File and CbCR Notification According to PMK 172/2023

Transfer Pricing Audit, Stages, and Documentation Used

Advance Pricing Agreement (APA): Proactive Strategy for Tax Certainty

Mutual Agreement Procedure (MAP) in PMK 172/2023: Dispute Resolution Strategy and Its Interaction with Appeals

Instructions for Completing the Corporate Income Tax Annual Return - Special Annexes 3A, 3A-1, and 3A-2.

PMK 172 Tahun 2023

PMK 172 Tahun 2023 - APA

Socialization of PER-22/PJ/2013: Audit Guidelines for Taxpayers with Related Party Transactions

Socialization on Completing the Forms for PER-22/PJ/2013 regarding Audit Guidelines for Taxpayers with Related Party Transactions.

Panduan CORETAX DJP – CbCR (Country by Country Report)

OECD - Manual on Effective Mutual Agreement Procedures - Inclusive Framework on BEPS

Dokumentasi Transfer Pricing

Kesepakatan Harga Transfer (APA)

Prosedur Persetujuan Bersama (MAP)

Daftar Jenis dan Bentuk Surat Dan Formulir Dalam Pemeriksaan WP Memiliki Hubungan Istimewa (PER - 22.PJ_.2013)

Surat Permintaan Keterangan Atau Bukti

Surat Pernyataan

Transaksi Dalam Hubungan Istimewa

Laporan Keuangan Tersegmentasi

Analisis Supply Chain Management

Analisis Fungsi, Aset, Dan Risiko (Analisis FAR)

Karakteristik Usaha

Analisis Kesebandingan

Surat Panggilan Untuk Memberikan Keterangan Transaksi Afiliasi

Berita Acara Pemberian Keterangan Wajib Pajak Terkait Transaksi Afiliasi

Daftar Format Tambahan Kertas Kerja Pemeriksaan Transfer Pricing

Pengujian Penerapan PKKU Pada Transaksi Afiliasi

Pemegang Saham dan Pihak Yang Mempunyai Hubungan Istimewa

Analisis Industri Wajib Pajak

Transaksi Afiliasi

Analisis Rantai Suplai

Analisis Fungsi

Karakteristik Usaha Wajib Pajak

Identifikasi Ketersediaan Pembanding

Pemilihan Metode Transfer Pricing

Analisis Kesebandingan

Penentuan Harga-Laba Wajar Transaksi Afiliasi dan Pengaruh Thd Pos Yang Diperiksa

Lampiran III E. Uraian Hasil Pemeriksaan

Indonesia

Singapore

Jepang

China

Korea