KUS'AETI, KUS'AETI (2012) ANALISIS METODE PENENTUAN HARGA TRANSFER (TRANSFER PRICING) UNTUK MEMINIMALKAN BEBAN PAJAK PERUSAHAAN (STUDI KASUS : PT. INDOGRANIT TUNGGAL PERKASA). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The aim of this research is ti know any kind of transactions that happened in relating to problem of the transfer pricing which is represent as tax avoidance or tax evasion in the case of PT. Indogranit Tunggal Perkasa. This also identifies any kind of ways to avoid and prevent this transactions happened at multinational companies especially in Indonesia. The research uses descriptive analysis technique quantitative, with conception in explaining the ideas and also present some arguments in the effort to answer the problem. The result of this research indicates that problem in transactions of the transfer pricing is a problem in the multinational companies that want to minimize the amount of tax liability for instance in the case of PT. Indogranit Tunggal Perkasa. The problem of tax evasion compared with tax avoidance. Therefore, it is needed to have correct socialization from tax employee in the transfer pricing transaction which are based on the income tax law in that country. Advanced Pricing Agreement (APA) and Mutual Agreement Procedure are the alternatives in solving the dispute of transfer pricing transactions among some countries.
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK. 12 431 |
| Call Number: | SE/32/12/431 |
| NIM/NIDN Creators: | 43210110201 |
| Uncontrolled Keywords: | Transfer Pricing, Special Relationship, Multinational Company |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Admin Perpus UMB |
| Date Deposited: | 29 Oct 2012 15:57 |
| Last Modified: | 03 Dec 2025 04:10 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/21829 |
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