This however is not always the case as there may be situation where it would be appropriate to include them, depending on the circumstances of the case and on the functions being undertaken on the circumstances of the case and on the functions being undertaken and risks assumed by tested party. Exceptional and extraordinary item of a non-recurring nature should generallya also be excluded.

Therefore, it would be inappropriate to apply the transactional net margin method on a company-wide basis if the company engages in variety of diffrent controlled transactions that cannot be appropriately compared on an aggregate basis with those of an independent enterprise.Ģ.86 Non-operating items such as interest income and expense and income taxes should be excluded from determination of the net profit indicator. An appropriate level of segmentation of the taxpayer’s financial data is needeed when determining or testing the net profit it earns from a controlled transaction (or from transactions that are approriately aggregated according to guidance at paragraph 3.9-33.12). para pihak yang bertransaksi tidak saling berbagi risiko bisnis yang signifikan secara ekonomi (not sharing of the assumption of economically significant risks) atau secara terpisah tidak menanggung risiko bisnis yang saling berkaitan (separately not assuming closely related risks).Ģ.84 Cost and revenues that are not related to controlled transaction under review should be exluded where they materially affect comparability with uncontrolled transactions.kegiatan usaha para pihak yang bertransaksi merupakan kegiatan usaha yang tidak terintegrasi (non-highly integrated) dan.salah satu pihak atau para pihak yang melakukan Transaksi yang Dipengaruhi Hubungan Istimewa tidak memiliki kontribusi unik dan bernilai terhadap Transaksi yang Dipengaruhi Hubungan Istimewa.Metode laba bersih transaksional (transactional net margin method) dilakukan dengan membandingkan tingkat laba bersih operasi pihak yang diuji dengan tingkat laba bersih operasi pembanding, yang dapat dipilih sepanjang tidak tersedia pembanding di tingkat harga dan laba kotor yang andal dan sebanding dan sesuai untuk karakteristik Transaksi yang Dipengaruhi Hubungan Istimewa dan karakteristik usaha para pihak yang bertransaksi sebagai berikut:

Pengertian pph 23