Intangible assets atau a!ctiva tidak berwujud adalah elemen kunci dalam perekonomian yang berbasis ilmu pengetabuan dan merupakan sumber daya yang panting bagi keunggulan daya saing bisnis perusabaan. Perusabaan-perusabaan yang mempergunakan asset-aset intelektual yang tinggi seeara substansial, merupakan pelaku dalarn bisnis modem yang dikenal sebagai modem economy. Saat ini, di negara-negara maju, faktor-faktor produksi yang paling penting telah beralih kepada se.suatu yang tidak kasat mata (invisible). Faktor-faktor tersebut adalah Intangible assets yang juga sering disebut sebagai intellectual assets atau intangibles, diantaranya : brand, reputation, trademarks, software, R&D, patent. SDM skills, strategy, process quality, supplier and customer relationship, dan lain-lain. Aset-aset tidak berwujud ini memberikan kontribusi sangat besar bagi peningkatan daya saing perusahaan dalam industri.Pengenaan royalty fee telah menjadi hal yang umum digunakan oleb perusabaan yang mentransfer intangible property-nya kepada perusabaan lain tanpa memandang pihak ketiga, anak perusabaan atau afiliasinya. Bagi otoritas pajak, penting untuk memfokuskan perhatiannya terhadap intangible asset dan menghendaki perusabaan-perusahaan tersebut mengenaksn royalti kepada anak perusaltaannya atas penggunaan intangible property mereka dengan arm's length principle. Perusahaan· perusabaan multinasional dalam rangka meminimalkan hehan pajak seeara grup usaba cenderung melakukan tax planning, terkait dengan aliran pengenaan royalti atas penggunaan merck oleh semua anak perusahaan dan afiliasinya yang tersebar di beberapa negara dengan jenis perlakuan pajak yang berbeda-hoda pula. Perencanaan tentang negara domisili yang paling efektif dan efisien bagi portofolio sering merupakan faktor penting.Dari analisis yang dilakukan terbadap vmiabel-vmiabel yang menentukan daya redam regulasi pajak Indonesia terbadap praktek transfer pricing atas intangible property, disimpulkan sebagai berikut: (a) Indonesia belum memiliki peraturan yang memberikan perhatian kbnsus terhadap intangible property. Hanya terdapat aturan berupa dafta! aktiva tidak berwujud atau kbnsusnya intangible property yang berl
Intangible Assets are key elements in the knowledge-base economics and represent resource which necessary fur exce11ence of a company’s business competitiveness. Companies utilizing high intellectual assets by substantial, is representing perpetrator in modem business which is known as modem economy. Currently, in many developed countries, the most important production factors have transferred to something that are invisible. The factors are Intangible assets which also often being conceived as intellectual or intangibles, i.e.: brand, reputation, trademarks, software, R&D, patent, Human Resources, strategy, process, customer and supplier relationship, and others. These Intangibles contribute largely in order to increase the competitiveness of a company in industry. The imposition of royalty fee have come to common feature used by companies which transferring.their intangible properties to other companies without reference whether unrelated parties, subsidiaries or affifiations. For tax authorities, it is important to focus their attention to intangible assets and require the companies to impose royalty at arm's length principle to their subsidiaries due to the usage of their intangible property. Multinational Enterprises (MNE) in order to minimize tax burden on the whole group, tend to conduct tax planning, related to the stream of royalty imposition due to the usage ofbrand by all subsidiaries and affiliations which located in some states which tax regimes are different each other. The planning about most efficient and effective domiciled state to portfolio often represents important factor.Analysis that have been conducted to those essential variables which energize the power of Indonesian tax regulation to combat the practices of transfer pricing of intangible property, concluded as follows: (a) Indonesia has not yet owned regulations giving special consideration to intangible property. Only there are order in the form of intangible asset list or specially respective intangible property with payment of royalty in clarification of Income tax Act section 4(1)(h). But there is no classification of the intangible asset in marketing intangible as well as trade intangible. Royalty is arranged by section 4 (l)(h) as object of income tax and in Tax treaty 12. (b) Final Regulations which go into effect, do not arrllJige about the ownership test of intangible property , either through legal ownership and also economic ownership. (c) reference to restructuring of supply chain issues at MNE, Indonesia fmal tax regulations not yet can give adequately anti tax avoidance There is a tendency of large companies in Indonesia concerning a degradation of functions 2 especially foreign investment companies which enter in international supply chain network from a MNE. Hereinafter the valuable intangible properties (brand, patent, and others) migrated to their associations beyond the sea, and companies in this country only as contract manufacturer aud sales commissionaire. (d) There are no statement or guidance about most recommended method/methods in handling transactions of transfer of intangible property. |
