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"Fenomena globalisasi memicu pertumbuhan perusahaan multinasional. Kemunculan perusahaan-perusahaan multinasional menimbulkan isu transfer pricing yang sering diselesaikan dengan menggunakan Arm’s Length Principle. Namun, prinsip tersebut tidak selalu dapat menyelesaikan kasus transfer pricing. Kemunculan metode Formulary Apportionment, yang secara garis besar mirip dengan metode Profit Split pada Arm’s Length Principle, diharapkan dapat menyelesaikan kasus transfer pricing. Maka dari itu, penelitian ini membahas tentang perbedaan hakiki antara metode Profit Split pada Arm’s Length Principle dan Formulary Apportionment dalam menyelesaikan kasus Transfer Pricing. Penelitian ini juga membahas tentang prakondisi yang harus disiapkan oleh Indonesia jika ingin menerapkan metode formulary apportionment. Adapun tujuan dari penelitian ini untuk menganalisis perbedaan hakiki antara metode Profit Split dan Formulary Apportionment, serta menganalisis prakondisi yang harus disiapkan oleh Indonesia jika ingin menerapkan metode formulary apportionment. Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan teknik analisis data kualitatif. Pengumpulan data diperoleh dengan melakukan studi literatur dan wawancara mendalam. Setelah melakukan studi pustaka dan wawancara mendalam, diperoleh bahwa perbedaan kedua metode terletak pada prinsip, pengakuan entitas, penggunaan sistem akuntansi, cara pembagian laba, dan tingkat realitas bisnisnya. Terdapat setidaknya dua prakondisi yang harus dihadapi oleh Indonesia jika ingin menerapkan Formulary Apportionment. Prakondisi tersebut antara lain perubahan isi dari undang-undang dan perubahan isi dari tax treaty

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The phenomenon of globalization supports the growth of multinational companies. The emergence of multinational companies raises the issue of transfer pricing which is often handled using Arm’s Length Principle. However, this principle does not always resolve transfer pricing cases. The formulary apportionment method, which is similar to Profit Split method on Arm’s Length Principle, is expected to resolve the transfer pricing cases. This study discusses the differences between the Profit Split method in the Arm's Length Principle and Formulary Apportionment in resolving Transfer Pricing cases. This study also discusses the preconditions that must be prepared by Indonesia if Indonesia wants to apply the formulary apportionment method. The purpose of this study is to analyse the intrinsic differences between the Profit Split and Formulary Apportionment methods, and also to analyse the preconditions that must be prepared by Indonesia if Indonesia wants to apply the formulary apportionment method. The research method is descriptive qualitative method with qualitative data analysis techniques. Data collection was obtained by conducting literature studies and in-depth interviews. After conducting a literature study and in-depth interview, it was found that the difference between the two methods lies in principle, entity recognition, the use of an accounting system, the method of profit sharing, and the level of business reality. There are at least two preconditions that must be faced by Indonesia if Indonesia wants to apply the Formulary Apportionment. These preconditions include changes in the content of the law and changes in the content of the tax treaty."

"Sistem Arm’s Length Principle (ALP) yang menjadi landasan utama dalam transfer pricing sering dianggap kurang efektif dalam menangani kompleksitas bisnis digital. Sebagai alternatif, pendekatan Formulary Apportionment (FA) menawarkan solusi dengan mempertimbangkan berbagai faktor ekonomi, seperti penjualan, aset, dan tenaga kerja, dalam alokasi laba. Penulis menetapkan tujuan penelitian untuk memahami dan menganalisis perbedaan konseptual, serta menganalisis potensi penerapan sistem Formulary Apportionment sebagai alternatif sistem Arm’s Length Principle dalam pengenaan pajak atas bisnis digital di Indonesia. Penulis menggunakan teknik pengumpulan data melalui wawancara mendalam dan studi kepustakaan. Hasil penelitian menunjukkan bahwa meskipun Formulary Apportionment memiliki potensi untuk meningkatkan keadilan alokasi pajak dan efisiensi administrasi, penerapannya di Indonesia menghadapi berbagai tantangan, utamanya tekanan politik dan ekonomi. Walaupun demikian, penerapan sistem Formulary Apportionment tetap dapat dilakukan dengan mengadaptasinya di dalam jenis pajak Digital Tax Service (DST). Sistem Formulary Apportionment dapat menjadi alternatif yang relevan untuk meningkatkan penerimaan pajak dari sektor bisnis digital.

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The Arm’s Length Principle (ALP) system, which serves as the primary basis for transfer pricing, is often deemed ineffective in addressing the complexities of digital business operations. As an alternative, the Formulary Apportionment (FA) approach offers a solution by considering various economic factors, such as sales, assets, and labor, in profit allocation. This study aims to understand and analyze the conceptual differences between the two systems and to examine the potential implementation of the Formulary Apportionment system as an alternative to the Arm’s Length Principle for taxing digital businesses in Indonesia. The author employs data collection techniques through in-depth interviews and literature studies. The research findings indicate that while Formulary Apportionment holds potential for enhancing the fairness of tax allocation and administrative efficiency, its implementation in Indonesia faces significant challenges, primarily due to political and economic pressures. Nonetheless, the application of the Formulary Apportionment system can still be pursued by adapting it within the framework of Digital Services Tax (DST). Formulary Apportionment has the potential to serve as a relevant alternative to boost tax revenues from the digital business sector. "