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Info Seminar 180614 : The Impact of IFRS on Taxation and Transfer Pricing

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Romi Irawan
Partner of Transfer Pricing Services at DANNY DARUSSALAM Tax Center

He is responsible for handling transfer pricing controversies, as well as the design, review, implementation and documentation of transfer pricing policies. He has been involved in various industries, such as crude palm oil industry, automotive industry, pulp and chemicals industry.

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Untoro Sejati
Manager of Transfer Pricing Services at DANNY DARUSSALAM Tax Center

Prior to joining DANNY DARUSSALAM Tax Center, he worked as Senior Auditor in one of well-known public accounting firm, where he has gained practical experience in auditing companies involved in various industries such as banking, plantation, manufacturing, and financing. He is an experienced practitioner with particular expertise in handling transfer pricing controversies. He is also a regular speaker in topics regarding transfer pricing in various seminars, training, and group discussion held by DANNY DARUSSALAM Tax Center, private institutions, and government agencies.financing industries.

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Guest Speaker

Dewi Utari

is an Associate Trainer in Lutan Edukasi, sister company of GML Performance Consulting. She holds bachelor degree in Anthropology and Accounting from University of Indonesia and STIE Swadaya, Jakarta. She graduated from Master of Accounting from University of Indonesia with major in taxation in 2007. Since 2011, she is taking a Doctorate of Acccounting in Brawijaya University, Malang and working  with her dissertation regarding transfer pricing practice in Indonesia.
Utari’s eight years experience in finance, accounting and taxation practices in Asuransi Jasa Indonesia, a State-Owned Company in general insurance industry, had equipped her with strong experience in financial planning and assessment, accounting techniques, and tax planning activities. Utari’s had facilitate and lecture in several accredited and international standard universities, such as Kwik Kian Gie School of Business, Universitas Pembangunan Nasional “Veteran” Jakarta, Universitas Siswa Bangsa Internasional (previously Sampoerna School of Business), Kalbis Institute (owned by Kalbe), and President University. In Lutan Edukasi, she is facilitating financial training and consulting in several company, such as PT Nokia Solutions Network, PT Indonesia Power, PT Erajaya Swasembada, Tbk, etc.


- General Managers;
– Finance Directors;
– Finance Managers;
– Accountants, and
– Anyone else who have responsibilities on setting transfer prices or preparing documentation for transfer pricing purposes.


The Impact of IFRS on Taxation and Transfer Pricing

Wednesday, 18 June 2014, Start from 9am – 5pm

IFRS is an international accounting standard which is currently over 100 countries allow or require publicly traded companies to prepare their financial statements in accordance with this standard. For the purpose of establishing sufficient conditions for uniform global practical, Indonesia has convergent Indonesian Financial Accounting Standards in accordance with IFRS.
The convergence of IFRS remains the implication from taxation and transfer pricing standpoint. In addition, while IFRS is fully implemented could cause distortions in financial and pricing information due to accounting differences of comparable companies located in IFRS compliant countries will be greatly attenuated.
In addition, while IFRS is fully implemented could cause distortions in financial and pricing information due to accounting differences of comparable companies located in IFRS compliant countries will be greatly attenuated. IFRS has also problematic for companies that use internal benchmarks instead of arm’s length companies as comparable. A credible and defensible intercompany transfer price for a particular product can sometimes be established by reference to the sale price of a similar but not identical product that is sold to arm’s length parties.

According to the situation described above, our seminar can provide you to have a full understanding of the following details:

• Section 1: Taxation Standpoint
» Revenue and expenses recognition vs tax reconcile;
» Related party disclosure vs Lampiran 3A Income Tax Return;
» Foreign exchange implication on income statement: accounting vs tax;
» Fair value vs historical cost;
» Leasing: accounting vs tax;
» Case study on tax audit.

• Section 2: Transfer Pricing Standpoint
» The significance of IFRS and transfer pricing in economic development.
» How to determine the related party transactions under IFRS and transfer pricing perspective?
» In accordance with the arm’s length principle between IFRS and transfer pricing perspective: whether the fair value is arm’s length?
» What is the difference of recognition of revenue and expense?
» What is the impact of selection and application of transfer pricing method?
» How to apply of arm’s length principle in the case of using TNMM method?
» What is the impact on selection profit level indicators and interquartile range?
» How to prepare the appropriate comparability adjustment?
» How is the treatment of intangibles?
» How to evaluate them?
» What is the implication of IFRS on Cost Sharing Arrangements?


DDTC‘s Training Center
Menara Satu Sentra Kelapa Gading
6th Floor, Unit #0601 – 0602
Jl. Boulevard Kelapa Gading LA3 No.1
Summarecon, Kelapa Gading
Jakarta Utara 14240

“Our seminars combine practices and recent developments with comparative studies.” 


Seminar kit, Updated hardcopy material, Certificates, Coffee break and meals, Library access, and others modern supporting facility


IDR 3.000.000 per person. Due to limited seating available (25 seats), we recommend that you register early to reserve your seat.


1. Early Bird Discount: Register and pay before 27 May 2014 to achieve up to 15% SAVINGS on the standard rate.
2. Team Discount: Register two (2) delegates and receive 20% discount off the standard rate.
All group registration must be from the same company, at the same time and for the same event.
Registrants must choose between the most advantageous discount option.
Only one discount is available at the time a registration is made.


For further information and details, please contact:

Ms Eny Marliana

Mobile-phone : +62 815 898 0228
Phone            :  +6221 2938 5758

Ms Indah Kurnia

Mobile-phone: +62 856 192 6643
Phone            : +6221 2938 5758


Please clickhereto download the registration form


Menara Satu Sentra Kelapa Gading
Unit #0501 & Unit #0601 – #0602
Jl. Bulevar Kelapa Gading LA3 No. 1, Summarecon,
Kelapa Gading, Jakarta Utara, 14240, Indonesia

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Mei 30, 2014 Posted by | Adv. Seminar | , | Tinggalkan komentar

Mau Majalah InsideTax Gratis?

Dapatkan Inside Tax Edisi Khusus secara gratis dengan cara mengirimkan nama lengkap, Pekerjaan/Jabatan, nama perusahaan tempat bekerja, alamat tempat tinggal/kantor, dan no telepon pribadi/kantor, ke alamat email:

Tersedia untuk 100 pengirim pertama s/d 31 Januari 2014. Baca lebih lanjut

Januari 21, 2014 Posted by | Adv. Seminar, Pajak | , , | Tinggalkan komentar

Belajar Transfer Pricing di DDTC

Belajar  Transfer Pricing di DDTC

Alhamdulillah akhirnya bisa juga mengikuti kursus Transfer Pricing di DDTC ( dari sesi-1 s/d terakhir.  Banyak sekali hal-hal baru mengenai transfer pricing yang bisa saya peroleh dari kursus ini. Tidak hanya mengenai apa itu Transfer Pricing, bagaimana memilih pembanding, bagaimana memilih methode yang tepat, apa itu Arm’s length principle, bagaimana membuat TP Documentation, tetapi ada juga view dari sisi hukum perpajakan, International taxation dan juga contoh kasus nyata mengenai sengketa TP di negara lain yang bisa menjadi referensi. Ada banyak tips and trick yang diajarkan oleh selama kursus, juga sharing pengalaman dari kasus nyata yang tidak bisa saya tulis semua di sini.

Sebelum mengikuti kursus ini, ketika membahas mengenai suatu transaksi yang terjadi antara para pihak yang mempunyai hubungan istimewa, seringkali  saya terjebak pada bahasan mengenai  metode apa yang paling tepat untuk digunakan serta berapa harga/nilai wajar atas transaksi tersebut.  Padahal sebelum bisa menentukan metode yang tepat, ada hal krusial yang harus lebih dulu dipahami misalnya fakta-fakta mengenai transaksi tersebut. Memahami fakta yang terjadi atas transaksi yang terjadi antara para pihak yang memiliki hubungan istimewa sangatlah penting, karena sengketa Transfer Pricing adalah “Sengketa mengenai Fakta”. Ini salah satu kata kunci yang saya peroleh dari kursus ini.

Hal lainnya, yang juga tidak kalah penting adalah “mengenal diri kita” sebelum menentukan pembanding. Jika kita tidak mengenal dengan baik mengenai “siapa diri kita” bagaimana kita bisa memilih pembanding. “Pengenalan diri” dalam konsep transfer pricing dikenal dg analisis FAR (Fungsi, Aset dan Resiko). Kemudian mengenai analisa kesebandingan (comparability analysis) yang konon merupakan jantung dari arm’s length principle.

Selama mengikuti  kursus Transfer Pricing di DDTC saya merasa bahwa saya berada di tempat yang tepat untuk belajar transfer pricing, saya bisa memperoleh gambaran yang lebih utuh mengenai Transfer Pricing.

Materi kursus yang lengkap Baca lebih lanjut

Januari 27, 2013 Posted by | Pajak, sharing | , , , | 2 Komentar



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