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"Pada 19 Februari 2024, OECD/G20 Inclusive Framework merilis laporan mengenai Pillar One Amount B, yang menawarkan pendekatan sederhana dalam menganalisis kewajaran transaksi afiliasi, khususnya untuk aktivitas distribusi rutin dan pemasaran. Kebijakan ini memberikan kerangka terstandarisasi dalam penentuan harga wajar guna mengurangi sengketa transfer pricing dan beban administratif. Penelitian ini bertujuan untuk menganalisis peluang dan tantangan yang mungkin muncul jika Indonesia mengadopsi kebijakan tersebut. Teori yang digunakan di dalam penelitian ini adalah Cost and Benefit Analysis (CBA). Penelitian ini menggunakan pendekatan dan metode penelitian kualitatif, serta data diperoleh melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian menunjukkan adanya tiga peluang utama: penyederhanaan administrasi, potensi pengurangan sengketa transfer pricing, dan harmonisasi kebijakan domestik dengan konsensus global. Di sisi lain, terdapat enam tantangan utama, seperti potensi penurunan penerimaan pajak, kebutuhan penyesuaian regulasi, risiko eksploitasi celah hukum, serta permasalahan dalam pricing matrix dan scoping area. Berdasarkan temuan tersebut, penelitian ini merekomendasikan agar pemerintah mempertimbangkan adopsi Amount B dengan strategi mitigasi yang tepat untuk mengoptimalkan manfaat serta meminimalisasi risiko yang mungkin timbul.

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On February 19, 2024, the OECD/G20 Inclusive Framework released a report on Pillar One Amount B, which introduces a simplified approach to the application of the arm’s length principle in affiliated transactions, particularly in routine distribution and marketing activities. The policy establishes a standardized framework for determining arm’s length pricing, aiming to reduce transfer pricing disputes and administrative burdens. This study aims to analyze the potential opportunities and challenges that may arise should Indonesia adopt this policy. The research employs the Cost and Benefit Analysis (CBA) framework and adopts a qualitative approach. Data were collected through in-depth interviews and literature review. The findings reveal three primary opportunities: administrative simplification, potential reduction in transfer pricing disputes, and alignment of domestic policy with global consensus. Conversely, six key challenges are identified, including the potential decline in tax revenue, the need for regulatory adjustments, the risk of regulatory loophole exploitation, and issues related to the pricing matrix and scoping criteria. Based on these findings, the study recommends that the Indonesian government consider adopting Amount B, accompanied by appropriate risk mitigation strategies, to maximize its benefits while minimizing possible adverse effects."

"Pada 19 Februari 2024, OECD/G20 Inclusive Framework merilis laporan mengenai Pillar One Amount B, yang menawarkan pendekatan sederhana dalam menganalisis kewajaran transaksi afiliasi, khususnya untuk aktivitas distribusi rutin dan pemasaran. Kebijakan ini memberikan kerangka terstandarisasi dalam penentuan harga wajar guna mengurangi sengketa transfer pricing dan beban administratif. Penelitian ini bertujuan untuk menganalisis peluang dan tantangan yang mungkin muncul jika Indonesia mengadopsi kebijakan tersebut. Teori yang digunakan di dalam penelitian ini adalah Cost and Benefit Analysis (CBA). Penelitian ini menggunakan pendekatan dan metode penelitian kualitatif, serta data diperoleh melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian menunjukkan adanya tiga peluang utama: penyederhanaan administrasi, potensi pengurangan sengketa transfer pricing, dan harmonisasi kebijakan domestik dengan konsensus global. Di sisi lain, terdapat enam tantangan utama, seperti potensi penurunan penerimaan pajak, kebutuhan penyesuaian regulasi, risiko eksploitasi celah hukum, serta permasalahan dalam pricing matrix dan scoping area. Berdasarkan temuan tersebut, penelitian ini merekomendasikan agar pemerintah mempertimbangkan adopsi Amount B dengan strategi mitigasi yang tepat untuk mengoptimalkan manfaat serta meminimalisasi risiko yang mungkin timbul.

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On February 19, 2024, the OECD/G20 Inclusive Framework released a report on Pillar One Amount B, which introduces a simplified approach to the application of the arm’s length principle in affiliated transactions, particularly in routine distribution and marketing activities. The policy establishes a standardized framework for determining arm’s length pricing, aiming to reduce transfer pricing disputes and administrative burdens. This study aims to analyze the potential opportunities and challenges that may arise should Indonesia adopt this policy. The research employs the Cost and Benefit Analysis (CBA) framework and adopts a qualitative approach. Data were collected through in-depth interviews and literature review. The findings reveal three primary opportunities: administrative simplification, potential reduction in transfer pricing disputes, and alignment of domestic policy with global consensus. Conversely, six key challenges are identified, including the potential decline in tax revenue, the need for regulatory adjustments, the risk of regulatory loophole exploitation, and issues related to the pricing matrix and scoping criteria. Based on these findings, the study recommends that the Indonesian government consider adopting Amount B, accompanied by appropriate risk mitigation strategies, to maximize its benefits while minimizing possible adverse effects."