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The Implications of Intangible Assets Identification with DEMPE in the Indonesia’s Transfer Pricing Tax Regulations

Author

Listed:
  • Leonard Saputra
  • Christine Tjen

    (LPEM, Faculty of Economics and Business, University of Indonesia)

Abstract

This study is focusing to analyze the implications of implementing the concept of function identification in the intangible assets that is discussed in Action 8-10, known as DEMPE, in the Indonesia’s transfer pricing regulations. This research method is descriptive research with more priority to in-depth interview as primary data source. The result of this research is that there is relevance to apply BEPS Action Plan 8–10 in Indonesia, DEMPE concept can be applied effectively in Indonesia to overcome various problems, and its implementation only requires less significant adjustment because implicitly DEMPE concept has been applied mainly as basic inspection. Implementation in Indonesia’s pricing transfer rules can create new regulations that are generally described in PMK and the details will be explained in PER by adjusting to the relevance in Indonesia that allows added “marketing” function in the DEMPE concept. This implementation is expected to be able to get closer to each stakeholder’s perspective regarding to the procedure of identifying intangible assets that emphasizes the analysis of economic ownership

Suggested Citation

  • Leonard Saputra & Christine Tjen, 2018. "The Implications of Intangible Assets Identification with DEMPE in the Indonesia’s Transfer Pricing Tax Regulations," LPEM FEBUI Working Papers 201825, LPEM, Faculty of Economics and Business, University of Indonesia, revised 2018.
    • Handle: RePEc:lpe:wpaper:201825
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    File URL: https://www.lpem.org/repec/lpe/papers/WP201825.pdf
    File Function: First version, 2018
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    More about this item

    Keywords

    Transfer Pricing — OECD — BEPS — Action Plan 8-10 — Intangible Asset — DEMPE;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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