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Penerjemah lepas dan/atau juru bahasa, Pemakai terverifikasi
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poin tingkat-PRO: 78, Pertanyaan dijawab: 79, Jumlah pertanyaan: 9
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Indonesia ke Inggris: Indonesia issues new guidance for transfer pricing audits General field: Hukum/Paten Detailed field: Hukum: Perpajakan & Bea Cukai
Teks sumber - Indonesia 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
Penerjemahan - Inggris 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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Pendidikan penerjemahan
Other - UI International Languange Institute: General English Translation Course
Pengalaman
Dalam penerjemahan (tahun): 12. Terdaftar di ProZ.com: Oct 2014.
Inggris ke Indonesia (English > Indonesian Translation Course: UI, verified) Inggris ke Indonesia (Basic Legal Translation Course: UI , verified) Indonesia ke Inggris (Intermediate Legal Translation Course : University of Indonesia, verified) Indonesia ke Inggris (Advance Legal Translation Course: UI, verified)
Keanggotaan
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]
Thank you for viewing my profile.
Pemakai ini telah menerima poin KudoZ dengan membantu penerjemah lain melalui istilah level PRO. Klik jumlah total poin untuk melihat terjemahan istilah yang tersedia.
Jumlah total poin yang diterima: 78 (Semua level PRO)
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