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Indonesian to English: Indonesia issues new guidance for transfer pricing audits General field: Law/Patents Detailed field: Law: Taxation & Customs
Source text - Indonesian Indonesia issues new guidance for transfer pricing audits
On 30 May 2013, Indonesia’s Director General of Tax (DGT) issued Guidelines for Audits of Taxpayers with Special Relationships (PER-22).
PER-22 replaces the previous guidance issued by the DGT in 1993 with respect to transfer pricing audits.
The implementation date for this new regulation is 1 July 2013 and taxpayers should expect these guidelines to be immediately implemented by the DGT in transfer pricing audits as of this date. PER-22 specifcally states that it will be applicable to audit instruction letters that have been issued prior to this regulation when the audit has not yet been completed.PER-22 was released two months after circular SE-11/PJ/20133 (SE 11) regarding the DGT’s strategy and plan of examination for 2013. In SE 11, the DGT announced a 2013 tax collection target through examination/audit of IDR eighteen trillion (approximately US$1.8billion). This is a 40% increase on the 2012 target.
PER-22 contains a number of key items that Indonesian taxpayers should consider, these include:
• Detailed additional information that will be required to be provided during a transfer pricing audit
• A requirement to provide information on the value chain relevant to the taxpayer’s business and the proftability of each of the entities (including foreign related parties) participating in the value chain
• Shorter timelines to provide information on audit
• A focus on the proft split method
• Increased focus on thin capitalization (debt to equity ratios)
• Continued focus on segmented fnancial data
• The use of additional fnancial ratios (proft level indicators)Additional detailed information for transfer pricing audits
Translation - English Pemerintah Indonesia Merlisi Pedoman Terbaru Audit Transfer Pricing
Pada 30 Mei 2014, Direktorat Jenderal Pajak merilis Panduan Audit untuk Wajib Pajak Dengan Hubungan Istimewa (PER-22). PER-22 mengubah pedoman sebelumnya yang dirilis DJP pada 1993 terkait Audit Transfer Pricing.
Tanggal berlaku regulasi ini adalah per 1 Juli 2013 dimana Wajib pajak perlu memahami bahwa pedoman efektif dilaksanakan per tanggal tersebut. PER-22 secara eksplisit menyatakan akan juga digunakan untuk audit yang dilakukan sebelum masa berlakunya pedoman ini, apabila audit belum selesai dilaksanakan.
PER-22 dikeluarkan dua bulan setelah dikeluarkannya SE-11/PJ/2013 (SE-11) terkait Strategi dan Rencana Pemeriksaan DJP untuk tahun 2013. Di SE-11, DJP mengumumkan bahwa target penerimaan pajak dari pemeriksaan/ audit adalah Rp18 Triliun (sekitar $1,3 miliar). Target ini naik 40% dari target tahun 2012.
PER-22 memiliki beberapa poin kunci yang harus dipertimbangkan oleh wajib pajak, antara lain:
• Informasi tambahan yang perlu diberikan saat audit transfer pricing
• Kewajiban untuk menyampaikan informasi rantai nilai terkait bisnis wajib pajak dan tingkat keuntungan dari setiap entitas yang terkait dalam rantai nilai tersebut (termasuk pihak asing).
• Jangka waktu yang lebih pendek untuk menyampaikan informasi saat audit
• Fokus pada metode pemecahan keuntungan
• Meningkatkan fokus pada Thin Capitalization (rasio hutang terhadap ekuitas)
• Melanjutkan fokus atas data finansial tersegmen
• Penggunaan rasio keuangan tambahan (indikator tingkat keuntungan)
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Translation education
Other - UI International Languange Institute: General English Translation Course
Experience
Years of experience: 10. Registered at ProZ.com: Oct 2014.
English to Indonesian (English > Indonesian Translation Course: UI, verified) English to Indonesian (Basic Legal Translation Course: UI , verified) Indonesian to English (Intermediate Legal Translation Course : University of Indonesia, verified) Indonesian to English (Advance Legal Translation Course: UI, verified)
Memberships
Himpunan Penerjemah Indonesia (Full Membership: HPI-01-15-1552), HPI
I am freelance translator and government official on finance related department. My weekday job exposes me to financial and legal stuffs which support my freelance translation specialization.
My language pairs are EN >< ID and my specializations are financial and legal document. I have translated various kind of texts including:
- Annual Report
- Provision and Law
- Journal & Article
- Treaty
- Petition for Judicial Review
- Subpoena
- Business Agreement
- Various kind of Contracts
- Articles of Association
- Certificate (Marriage, Course, etc.)
- Prenuptial Agreement
- Brochure and Banner
- etc.
I strive to keep the blade sharp by joining various courses related to translation.
So anytime you need financial or legal translator, don't hesitate to hit me on [email protected]
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