TaxPrime

We are thrilled to announce the successful conclusion of our exclusive seminar: “Enhancing Business and Investment Sustainability: Effective Transfer Pricing Dispute Prevention, Resolution, and Strategic Optimization of Fiscal Facilities” This event brought together business leaders and tax professionals to explore key strategies in transfer pricing dispute prevention, resolution through MAP & APA, and the optimization of fiscal facilities to ensure long-term business sustainability. The discussion was guided by Bayu Rahayu (Advisor Transfer Pricing, International Tax, and Transactions TaxPrime) as the moderator, facilitating insightful exchanges between speakers and attendees. 🔹 Muhamad Fajar Putranto (Managing Director TaxPrime) provided insights into strategic fiscal incentive management, stressing the importance of regulatory compliance while optimizing available incentives to enhance business sustainability. 🔹 Emanuel Dewo Adi Winedhar (Managing Partner Transfer Pricing, International Tax, and Transactions, TaxPrime) emphasized that transfer pricing is now part of the GRI 207 sustainability code, highlighting the increasing need for transparency in tax policies and proactive engagement with tax authorities. 🔹 Bobby Savero (Advisor Transfer Pricing, International Tax, and Transactions TaxPrime) underscored the advantages of MAP as an effective dispute resolution mechanism, enabling businesses to collaborate with tax authorities while implementing best practices such as transfer pricing reviews and material assessments. Our esteemed panelists, including: Robert Leonard Marbun (Expert Staff for Institutional Relations, Ministry of Investment and Downstream Industry) highlighted the government's commitment to lowering the Incremental Capital Output Ratio (ICOR) and emphasized the strategic role of targeted fiscal incentives in driving sustainable economic growth. Padmoyo Tri Wikanto (Director of Customs Facilities, Directorate General of Customs and Excise) provided insights into the diverse range of fiscal incentives and special economic zones available for businesses. DGT APA/MAP Team: Wahyu Agung Sudewo (Head of Section for International Tax Dispute Prevention and Resolution II), Dinar Ayu Adeline (MAP/APA and Transfer Pricing Analyst Senior at Directorate of International Taxation), and Pramuji Handra Jadi (MAP/APA and Transfer Pricing Analyst Junior at Directorate of International Taxation) explored the practical application of Mutual Agreement Procedure (MAP) and Advance Pricing Agreement (APA) as essential tools for ensuring legal certainty in transfer pricing disputes and mitigating double taxation risks. Stay tuned for our next seminar as we continue to help businesses navigate the complexities of taxation and investment! #taxologis #taxprime #tax #seminar #TransferPricing #BusinessSustainability

The implementation of the Global Minimum Tax (GMT) presents both challenges and opportunities for Indonesia, particularly in terms of its fairness, the country's fiscal framework, and potential effects on investment incentives. Bobby Savero (Transfer Pricing, International Tax, and Transactions Advisor at TaxPrime) shares his thoughts about the necessary strategies Indonesia needs to adapt in addressing this regulation. Read the full article here: https://lnkd.in/gbtv6WqB Or access the e-print edition here: https://lnkd.in/g-ydUeRx #TaxPolicy #GlobalMinimumTax #InternationalTax #Indonesia #EconomicFairness

As businesses face an increasingly complex tax and regulatory environment, strategic tax planning and dispute prevention are essential for long-term sustainability. Addressing this matter, TaxPrime will be hosting an exclusive seminar for business leaders and tax professionals, focusing on: “Enhancing Business and Investment Sustainability: Effective Transfer Pricing Dispute Prevention, Resolution, and Strategic Optimization of Fiscal Facilities” 📅 Monday, 24th February 2025 ⏰ 08.30 – 15.00 WIB 📍 Financial Lounge, Graha CIMB Niaga, Jakarta The seminar will feature a distinguished panel of experts, including: • Machfud Sidik (Senior Advisor TaxPrime, Director General of Taxes 2000-2001) • Robert Pakpahan (Senior Advisor TaxPrime, Director General of Taxes 2017-2019) • Iwan Suryana (Deputy Minister of Investment Climate Development, Ministry of Investment and Downstream Industry) • Robert Leonard Marbun (Expert Staff for Institutional Relations, Ministry of Investment and Downstream Industry) • Mekar Satria Utama (Director of International Taxation, Directorate General of Taxes) • Padmoyo Tri Wikanto (Director of Customs Facilities, Directorate General of Customs and Excise) • Muhamad Fajar Putranto (Managing Director TaxPrime) • Emanuel Dewo Adi Winedhar Dewo Adi W (Managing Partner Transfer Pricing, International Tax, and Transactions TaxPrime) •Wahyu Agung Sudewo (Head of Section of International Taxation Disputes Prevention and Settlement II) • Bobby Savero (Advisor Transfer Pricing, International Tax, and Transactions TaxPrime) •Dinar Ayu Adeline (Senior MAP/APA and Transfer Pricing Analyst at Directorate of International Taxation) •Pramuji Handra Jadi (Junior MAP/APA and Transfer Pricing Analyst at Directorate of International Taxation) And our esteemed moderator: Bayu Rahmat Rahayu – Advisor Transfer Pricing, International Tax, and Transactions TaxPrime Our panelists will lead discussions on managing tax challenges, mitigating affiliated transaction risks, and maximizing fiscal opportunities in Indonesia. Participants will gain insights on practical approaches to transfer pricing dispute prevention and resolution through APA and MAP to ensure your business certainty, along with effective utilization of fiscal incentives in Indonesia to enhance your operational efficiency and business sustainability. Super excited for the insightful discussions! #taxologist #taxprime #tax #GMT #TransferPricingDispute #TaxDispute

Grateful for the opportunity to speak at the Singapore and South-East Asia International Tax Update on February 14. Looking forward to exchanging insights on international tax developments and learning from fellow professionals. Hope to see you there! #InternationalTax #TaxUpdate #Singapore #SouthEastAsia #TaxLaw #TransferPricing #GlobalTax TaxPrime

How will TER policy affect tax calculations and payroll management? In the latest episode of #DIAJAK, Yadin Nur and Sandra Andariani Larasati are joined by TaxPrime Senior Advisor, Moh. Isnaeni and TaxPrime Advisor, Abdurahman Fattah to break down the details of the new TER policy, examining its effects on tax calculations and the challenges that may arise during its implementation. Moh. Isnaeni explained how TER is a mandatory advance payment for Income Tax Article 21, the amount of which is determined based on the percentage specified in TER, divided into 3 categories according to the Non-Taxable Income (PTKP). Abdurahman Fattah added how TER actually simplifies tax calculations and improves transparency for both employees and companies, and pointed out that employees can directly monitor their payroll calculations. What key adjustments will help Taxpayers navigate the upcoming tax system changes? Find out in this exciting #DIAJAK episode, available exclusively on TaxPrime's YouTube channel: https://lnkd.in/g2tdmCqm #taxologist #taxprime #tax #pajak #TER

The accuracy of Tax Court Decisions is a crucial issue that impacts both taxpayers and tax authorities. In my latest article, I explore the implications of judicial accuracy—or its absence—on legal certainty, compliance, and fairness in tax dispute resolution. Who ultimately bears the cost when a ruling is inaccurate? And how can we improve the system to ensure more consistent and just decisions? I invite you to read my analysis and share your thoughts. Let’s engage in a constructive discussion on enhancing the credibility and efficiency of tax litigation. Read the full article here 👇

Indonesia has officially implemented the Global Minimum Tax (GMT) under PMK-136/2024, effective 1 January 2025, aligning with the OECD/G20 Pillar Two GloBE Rules. This regulation ensures that Multinational Enterprise (MNE) Groups meet a minimum Effective Tax Rate (ETR) of 15% in every jurisdiction where they operate. The scope of GMT applies to MNE Groups with consolidated revenue exceeding EUR 750 million in at least two of the four preceding fiscal years. If an MNE’s ETR falls below 15%, a top-up tax is imposed, following a priority order: Qualified Domestic Minimum Top-Up Tax (QDMTT) in the jurisdiction where the entity operates, followed by the Income Inclusion Rule (IIR) at the Parent Entity’s jurisdiction, and finally, the Undertaxed Profits Rule (UTPR) for other jurisdictions. To ease compliance in the first three years, Indonesia has introduced transitional safe harbor provisions, allowing entities to qualify for exemptions based on CbCR data through three simplified tests. Exactly how complex is the PMK-136/2024? Gain insights into the key changes under PMK-136/2024 and how they impact your global business operation: https://lnkd.in/gF44u_mw #taxologis #taxprime #GMT #GlobalMinimumTax #InternationalTax

Exactly how complex is the MoFR-136/2024? On this exclusive episode of #DIAJAK, Bayu Rahmat Rahayu and Riscadelia Leonora Wenno discusses with TaxPrime’s Transfer Pricing & International Tax experts Emanuel Dewo Adi Winedhar and Bobby Savero , in regards to the implementation of Global Minimum Tax (GMT) in Indonesia, following the release of MoFR-136/2024. Dewo began the discussion with an overview of Pillar 2, explaining how the GMT policy is a sequence of actions from Base Erosion and Profit Shifting (BEPS). Dewo emphasized three main aspects to consider in Pillar 2: calculating the tax rate, calculating the top-up tax, and ensuring liability for the top-up tax. He also discussed fiscal facilities such as the Qualified Refundable Tax Credit (QRTC) that can be used by taxpayers affected by the GMT implementation. Bobby further explained about MoFR-136/2024, which adopts the OECD GMT policy and the calculation methods using GloBe Income and Adjusted Covered Tax. He elaborated on the safe harbour facility that allows constituent entities to be exempt from top-up tax during the GMT transition period. He explained three safe harbour methods: De Minimis, routine profits, and Effective Tax Rate (ETR), which can use Country-by-Country Reporting (CbCR) to facilitate data collection. Catch the latest #DIAJAK episode and steady your company for the GMT implementation, available exclusively on TaxPrime's YouTube channel: https://lnkd.in/gGtGBz_t #taxologis #taxprime #transferpricing #globalminimumtax #GMT #PMK136Tahun2024 #taxholiday #internationaltax #bisnis #multinationalcompany

Training Transfer Pricing & International Tax Januari 2025: Perspektif TP dan Pendalaman Konsep Cash Pooling (Pengumpulan Dana) Baru-baru ini, saya bersama tim Transfer Pricing and International Tax Division TaxPrime, berkesempatan mengadakan sesi training mendalam mengenai Cash Pooling (Pengumpulan Dana), sebuah pendekatan strategis untuk manajemen likuiditas jangka pendek yang kerap diterapkan oleh perusahaan multinasional. Cash pooling tidak hanya tentang mengelola saldo kas secara efisien, tetapi juga menyangkut aspek kontraktual, transaksi afiliasi, dan kepatuhan terhadap peraturan transfer pricing, termasuk yang diatur dalam Chapter X OECD TPG 2022. Dalam sesi ini, kami mengeksplorasi bagaimana implementasi cash pooling yang baik dapat membantu perusahaan mengoptimalkan likuiditasnya, dan taat pada regulasi perpajakan dan transfer pricing. Saya ingin mengucapkan terima kasih sebesar-besarnya kepada Bapak Emanuel Dewo Adi Winedhar, Bapak Muhamad Noprianto, SE.Ak, CA, CPA, CPSAK, LLM (INT TAX), My boss Bapak Bayu Rahmat Rahayu, dan Bapak Bobby Savero atas dukungan, bimbingan, serta kepercayaan yang telah diberikan kepada saya dan tim. Dukungan mereka adalah motivasi besar bagi saya untuk terus belajar dan berkembang. Berikut selengkapnya. #coretax #transferpricing #tax #transferpricingadvisor #taxaudit #transferpricingaudit #transferpricingdocumentation #TPdocumentation #TPdoc #localfile #masterfile #CbCR #PMK172 #taxprime #taxprimeindonesia #cashpooling #cashpoolleader #cashpoolparticipants #loan #intragruploan

Customs Advisor TaxPrime Bapak Iwan Riswanto menguraikan Perubahan Prosedur Pengajuan “Authorized Economic Operator” Berdasarkan PMK 137/2023. Berikut selengkapnya https://lnkd.in/gs5uGF2c