3. Consecutive Loss Reports as a Trigger for an Examination

Repeated losses often draw attention from the DGT. While losses are common in business, continuous reporting of negative results may raise suspicions of profit shifting or hidden income.

Case Study:
A foreign-owned retail chain in Indonesia reported losses for five consecutive years, totaling IDR 2.3 trillion. Despite this, the company continued aggressive store expansion and advertising campaigns. The DGT questioned how such expansion was possible if losses were genuine. Upon audit, it was revealed that excessive royalty and management service fees were paid to the overseas parent company. These were partially disallowed, leading to significant tax adjustments.

Lesson: Consistent losses must be supported by credible business strategies such as long-term investments or market entry phases. Rahayu & Partner assists clients in preparing transfer pricing documentation and robust explanations to mitigate audit exposure.

Artikel Indonesia

Perusahaan dengan laporan rugi berturut-turut menjadi perhatian DJP. Meskipun rugi adalah hal wajar dalam bisnis, rugi yang terus berulang dapat menimbulkan kecurigaan bahwa perusahaan menyembunyikan laba atau melakukan transfer pricing.

Studi Kasus:
Sebuah perusahaan ritel asing di Indonesia selama 5 tahun berturut-turut melaporkan kerugian dengan total akumulasi Rp 2,3 triliun. Namun, ekspansi gerai dan iklan besar-besaran tetap dilakukan. DJP mempertanyakan sumber dana ekspansi jika perusahaan benar-benar merugi. Setelah pemeriksaan, ditemukan bahwa biaya royalti dan biaya jasa manajemen kepada induk perusahaan di luar negeri terlalu besar. Koreksi fiskal dilakukan, dan sebagian kerugian tidak diakui.

Pelajaran: kerugian yang konsisten harus dijelaskan dengan strategi bisnis yang jelas, misalnya investasi jangka panjang atau kondisi pasar. Rahayu & Partner membantu menyiapkan justifikasi bisnis dan dokumentasi transfer pricing untuk mengurangi risiko pemeriksaan.