AFROH, MULINATUL (2023) PROSES PEMBUATAN DOKUMEN TRANSFER PRICING UNTUK MENGETAHUI KEWAJARAN TRANSAKSI TERHADAP PIHAK BERELASI (Studi Kasus Pada PT. A). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Transfer Pricing Document are used by multinational companies that have transactions with affiliates. Since the transfer of pricing is often assumed to be negative because it is considered a form of tax avoidance, it needs to be examined to find that transaction eligibility for parties is correlated in accordance with the Regulations of the Director-General of Taxes on the application of the principle of fairness and fairness in transactions between taxpayersIt's a special relationship with a special relationship. This research aims to find out the process of creating a pricing document transfer to a company in order to find out the business feasibility of the business. The object of this research is a company that has transactions with affiliates located in South Jakarta. This study used a qualitative method using a case study approach, with data collection through documentation and interviews to direct informants. The research results show that the Transactional Net Margin Method (TNMM) is the most appropriate method to test transactions made by PT A with affiliates who have a special relationship has met the principle of fairness and fairness in accordance with the Regulations of the Directorate General of Taxes. The analysis results show that NCP PT A is 7.55% above interquartile requirements. So that PTA transactions with affiliates are considered unnatural or do not meet the principle of fairness and fairness of business. Keywords: Pricing Transfer, Multinational Company, Special Relationship, TNMM, NCP Transfer pricing document digunakan oleh perusahaan-perusahaan multinasional yang memiliki transaksi dengan pihak afiliasi. Karena transfer pricing sering diasumsikan sebagai hal negatif karena dianggap sebagai salah satu bentuk penghindaran pajak, maka hal ini perlu diteliti untuk mengetahui kewajaran transaksi terhadap pihak berelasi sesuai dengan Peraturan Direktur Jenderal Pajak tentang penerapan prinsip kewajaran dan kelaziman usaha dalam transaksi antara wajib pajak dengan pihak yang mempunyai hubungan istimewa. Penelitian ini bertujuan untuk mengetahui proses pembuatan transfer pricing document pada perusahaan guna mengetahui kelaziman usaha. Objek penelitian ini adalah sebuah perusahan yang memiliki transaksi dengan pihak afiliasi yang berada di Jakarta Selatan. Penelitian ini menggunakan metode kualitatif dengan menggunakan pendekatan studi kasus, dengan pengumpulan data melalui dokumentasi dan wawancara kepada narasumber secara langsung. Hasil penelitian menunjukkan bahwa Transactional Net Margin Method (TNMM) merupakan metode yang paling tepat untuk menguji transaksi yang dilakukan PT A dengan pihak afiliasi yang memiliki hubungan istimewa telah memenuhi prinsip kewajaran dan kelaziman usaha sesuai dengan Peraturan Dirjen Pajak. Hasil analisis menunjukkan NCP PT A sebesar 7,55% dimana angka tersebut berada di atas kewajaran interkuartil. Sehingga transaksi PT A dengan pihak afiliasi dianggap tidak wajar atau tidak memenuhi prinsip kewajaran dan kelaziman usaha. Kata Kunci : Transfer Pricing, Perusahaan Multinasional, Hubungan Istimewa, TNMM, NCP
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 23 071 |
| Call Number: | SE/32/23/083 |
| NIM/NIDN Creators: | 43218110056 |
| Uncontrolled Keywords: | Transfer Pricing, Perusahaan Multinasional, Hubungan Istimewa, TNMM, NCP |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MILA RISKA |
| Date Deposited: | 27 May 2023 08:15 |
| Last Modified: | 29 May 2023 08:31 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/77683 |
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