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Metode Transfer Pricing: Comparable Uncontrolled Price

Pasal 13 ayat (3) PMK -22/PMK.03/2020
    Metode perbandingan harga antara pihak yang independen (comparable uncontrolled price method) dilakukan dengan membandingkan harga antara Transaksi yang Dipengaruhi Hubungan Istimewa yang diuji dan Transaksi Independen, dan sesuai untuk karakteristik Transaksi yang Dipengaruhi Hubungan Istimewa, antara lain:
  1. transaksi produk komoditas
  2. transaksi barang atau jasa dengan karakteristik barang atau jasa yang sama atau serupa dengan karakteristik barang atau jasa pada Transaksi Independen dalam kondisi yang sebanding

Article 2.15 OECD Transfer Pricing Guidelines
The selection process of the most appropriate TP method should take account of the circumstances of the case
but
CUP is the most direct and reliable way to apply the arm’s length principle. Consequently, in such cases the CUP method is preferable over all other methods.

Article 2.18 OECD Transfer Pricing Guidelines
The reference to “commodities” shall be understood to encompass physical products for which a quoted price is used as a reference by independent parties in the industry to set prices in uncontrolled transactions.
The term “quoted price” refers to the price of the commodity in the relevant period obtained in an international or domestic commodity exchange market.
In this context, a quoted price also includes prices obtained from recognised and transparent price reporting or statistical agencies, or from governmental price-setting agencies, where such indexes are used as a reference by unrelated parties to determine prices in transactions between them.
External Comparable Uncontrolled Price
Internal-CUP

Internal Comparable Uncontrolled Price
External-CUP

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