Pasal 13 ayat (7) PMK -22/PMK.03/2020
Metode laba bersih transaksional (transactional net margin method) dilakukan dengan membandingkan tingkat laba bersih operasi pihak yang diuji dengan tingkat laba bersih operasi pembanding, yang dapat dipilih sepanjang tidak tersedia pembanding di tingkat harga dan laba kotor yang andal dan sebanding dan sesuai untuk karakteristik Transaksi yang Dipengaruhi Hubungan Istimewa dan karakteristik usaha para pihak yang bertransaksi sebagai berikut:
- salah satu pihak atau para pihak yang melakukan Transaksi yang Dipengaruhi Hubungan Istimewa tidak memiliki kontribusi unik dan bernilai terhadap Transaksi yang Dipengaruhi Hubungan Istimewa;
- kegiatan usaha para pihak yang bertransaksi merupakan kegiatan usaha yang tidak terintegrasi (non-highly integrated); dan
- para pihak yang bertransaksi tidak saling berbagi risiko bisnis yang signifikan secara ekonomi (not sharing of the assumption of economically significant risks) atau secara terpisah tidak menanggung risiko bisnis yang saling berkaitan (separately not assuming closely related risks).
Article 3.18 OECD TPG
When applying a cost plus, resale price or transactional net margin method as described in Chapter II, it is necessary to choose the party to the transaction for which a financial indicator (mark-up on cost, gross margin, or net profit indicator) is tested. The choice of the tested party should be consistent with functional analysis of the transaction. As a general rule, the tested party is the one to which a transfer pricing method can be applied in the most reliable manner and for which the most reliable comparables can be found, i.e. it will the most often be the one that has less complex functional analysis.
Net Operating Profit (Pembilang)
Net profit is gross profit (sales minus cost of goods sold/manufactured) less operating expenses
Operating expenses normally exclude :Extraordinary expenses, Interest and Taxes
EBIT = Earnings Before Interest and Taxes
2.84 Cost and revenues that are not related to controlled transaction under review should be exluded where they materially affect comparability with uncontrolled transactions. An appropriate level of segmentation of the taxpayer’s financial data is needeed when determining or testing the net profit it earns from a controlled transaction (or from transactions that are approriately aggregated according to guidance at paragraph 3.9-33.12). Therefore, it would be inappropriate to apply the transactional net margin method on a company-wide basis if the company engages in variety of diffrent controlled transactions that cannot be appropriately compared on an aggregate basis with those of an independent enterprise.
2.86 Non-operating items such as interest income and expense and income taxes should be excluded from determination of the net profit indicator. Exceptional and extraordinary item of a non-recurring nature should generallya also be excluded. This however is not always the case as there may be situation where it would be appropriate to include them, depending on the circumstances of the case and on the functions being undertaken on the circumstances of the case and on the functions being undertaken and risks assumed by tested party. Even where exceptional and extraordinary items are not taken into account in the determination of the net profit indicator, it may be useful to review them because they can provide valuable information for the purpose of comparability analysis (for instance by reflecting that the tested party bears a given risk).
||full costs atau operating expense
||Sales or Distribution perating expense
2.93 The dominator should be focussed on the relevant indicator(s) of the value of the functions performed by tested party in the transaction under review, taking account of its assets used and risk assumed. Typically, and subject to a review of the facts and circumstances of the case, sales or distribution operating expenses may be an appropriate base for distribution activities, full cost or operating expenses may be an appropriate base for service or manufacturing activity, and operating assests may be an appropriate base for capital-intensve activities such as certain manufacturing activities or utilities. Other bases can also be appropriate depending on circumstances of the case.
- Net profit indicators are less affected by transactional differences than price.
- Net profit indicators are more tolerant to some functional differences between controlled and uncontrolled transactions.
- Net profit indicators avoid problem in some countries of lack of clarity in public data as regards the classification of expenses in the gross or operating profits.
- Net profit indicator can be influenced by factors that would not have a significant effect on price or gross margins, making accurate and reliable determinations of arm’s length net profit indicators difficult.
- Taxpayers may not have access to enough specific information on the net profits attributable to comparable uncontrolled transactions.
Best applied to
Cost Plus Analogue:
- (Contract) Manufacturer
- Service Provider not adding significant unique intangibles
Resale Price Analogue:
- Distributor not adding significant value to the product
Asset Based TNMM:
- Manufacturer if reasonably reliable comparables for Cost Plus or cost based TNNM unavailable
1. Comparable Uncontrolled Price Method
2. Resale Price Method
3. Cost Plus Method
4. Profit Split Method
5. Transactional Net Margin Method