WorksheetsFriday Training
Total questions: 7
Worksheet time: 4mins
Karakterisasi bisnis SAI?
contract manufacturer
Fully Fledged manufacturer
service provider
Limited risk distributor
Tax Auditor's reason for the adjustment?
No Existence
No Existence and No economic benefit
No economic benefit for the IP usage
Royalty rate is not arm's length
The following is not the criteria of trade secret: (pick one)
commercially valuable because it is secret
be known only to a limited group of persons
be subject to reasonable steps taken by the rightful holder of the information to keep it secret, including the use of confidentiality agreements for business partners and employees.
The information should only be kept to one or two persons in the company and should not be distributed to persons responsible for the manufacturing division
Mana yang salah?
Perjanjian Lisensi wajib dicatatakan pada Direktorat Jenderal Hak Kekayaan Intelektual
Perjanjian Lisensi Rahasia Dagang yang tidak dicatatkan pada Direktorat Jenderal tidak mempunyai akibat hukum terhadap pihak ketiga.
Perjanjian Lisensi diumumkan dalam Berita Rahasia Dagang.
Perjanjian lisensi yang tidak dicatatkan tidak berkekuatan hukum dan tidak sah
What is secondary adjustment?
the determination of the transfer price in accordance with the arm's-length principle resulting in an increase in the total income or reduction in the loss, as the case may be, of the taxpayer
An adjustment to the tax liability of the associated enterprise in a second jurisdiction made by the tax administration of that jurisdiction, corresponding to a primary adjustment made by the tax administration in a first tax jurisdiction
Adjustment made by tax authority by proposing a constructive transaction whereby the excess profits resulting from a primary
adjustment are treated as having been transferred in some other form and
taxed accordingly
Adjustment proposed by other countries on the same tax object
Putusan hakim didasarkan pada apa (Pasal 78 UU PP) (pilih yang salah)
hasil penilaian pembuktian
peraturan perundang-undangan perpajakan yang bersangkutan
keyakinan hakim
putusan pengadilan yang telah ada
Langkah-langkah yang perlu dilakukan Pemeriksa Pajak untuk mengidentifikasi keberadaan manufacturing intangible. (pilih yang salah)
Cek bagan organisasi Wajib Pajak terkait fungsi manufaktur, pegawai kunci, beserta deskripsi pekerjaan pegawai kunci tersebut.
Lakukan site visit dan wawancara dengan manager pabrik beserta manufacturing engineer untuk memastikan adakah know how atau paten yang digunakan di dalam pabrik serta manfaat ekonomis dari know how atau paten tersebut.
Identifikasi keberadaan peralatan produksi yang unik atau modifikasi yang dilakukan terhadap peralatan produksi yang ada yang meningkatkan kualitas atau mengurangi biaya produksi.
Keberadaan harta tak berwujud yang digunakan wajib tercatat dalam neraca.
