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Transfer Pricing

Metode Transfer Pricing: Resale Price Method

Pasal 13 ayat (4) PMK -22/PMK.03/2020
    Metode harga penjualan kembali (resale price method) dilakukan dengan mengurangkan laba kotor wajar distributor atau reseller terhadap harga jual kembali,
    sesuai untuk karakteristik Transaksi yang Dipengaruhi Hubungan Istimewa dan karakteristik usaha para pihak yang bertransaksi sebagai berikut:
  1. Transaksi yang Dipengaruhi Hubungan Istimewa dilakukan dengan melibatkan distributor atau reseller yang melakukan penjualan kembali barang atau jasa kepada pihak yang independen atau kepada Pihak Afiliasi dengan harga yang telah memenuhi Prinsip Kewajaran dan Kelaziman Usaha; dan
  2. distributor atau reseller tidak menanggung risiko bisnis yang signifikan, tidak memiliki kontribusi unik dan bernilai terhadap Transaksi yang Dipengaruhi Hubungan Istimewa, atau tidak memberikan nilai tambah yang signifikan terhadap barang atau jasa yang ditransaksikan.

Strengths
  • Fewer comparability adjustments needed compared with the CUP method to account for product differences, because focus is on functions performed.(Article 2.29 OECD TPG)
  • Product differences are less significant, i.e. are less likely to have material effect on profit margins than on price. (Article 2.30 OECD TPG)

Weaknesses
  • Gross profit margins may be affected by management efficiency etc. which may have an impact on profitability but not on the price of the goods or services.(Article 2.33 OECD TPG)
  • Accounting consistency important for comparability purposes. (Article 2.41 OECD TPG)
  • Resale price method difficult to use when (i) goods are further processed before resale, or (ii) reseller contributes substantially to creation or maintenance of intangible associated with the product (e.g. trademarks, tradenames). (Article 2.35 OECD TPG)

Best applied to
  • Marketing operations (distributor not adding significant value to the product)

Resale Price Method
Internal-CUP

ALP = Resale Price – (Resale Price Margin x Resale Price)
Resale Price Margin = Sales Price – Purchase Price
              Sales Price

Contoh
Sale Price to Third Parties $ 100
Resale Price margin 15%
Arm’s length price = $ 100 – (15% x $100)
         = $ 85

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