Kesesuaian transaksi afiliasi transfer pricing PT XYZ tahun 2022 terhadap peraturan perpajakan
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2024
Pembimbing 1 : Mentari Wahyuningsih
Subyek : Transfer pricing;Taxation
Kata Kunci : transfer pricing, PMK 213/PMK.03/2016, arm's length principle
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2024_LM_PJK_024032101050_Halaman-Judul.pdf | 10 | |
| 2. | 2024_LM_PJK_024032101050_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2024_LM_PJK_024032101050_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2024_LM_PJK_024032101050_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2024_LM_PJK_024032101050_Lembar-Pengesahan.pdf | 4 | |
| 6. | 2024_LM_PJK_024032101050_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2024_LM_PJK_024032101050_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2024_LM_PJK_024032101050_Bab-1.pdf | 5 | |
| 9. | 2024_LM_PJK_024032101050_Bab-2.pdf | 14 |
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| 10. | 2024_LM_PJK_024032101050_Bab-3.pdf | 6 |
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| 11. | 2024_LM_PJK_024032101050_Bab-4.pdf | 13 |
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| 12. | 2024_LM_PJK_024032101050_Bab-5.pdf | 2 | |
| 13. | 2024_LM_PJK_024032101050_Daftar-Pustaka.pdf | 1 | |
| 14. | 2024_LM_PJK_024032101050_Lampiran.pdf | 10 |
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P Peraturan perpajakan mengenai transfer pricing diatur dalam Peraturan Menteri KeuanganNomor 213/03/2016,yang mengatur bahwa pihak yang melakukan transfer pricing melaluitransaksi yang dipengaruhi hubungan istimewa harus menerapkan Prinsip Kewajaran danKelaziman Usaha. PT XYZ adalah perusahaan di Indonesia yang melakukan transaksi afiliasibarang berwujud dengan pihak -pihak yang memiliki hubungan istimewa dengannya. Jadi,PT XYZ wajib mematuhi PMK 213/03/2016 dengan menerapkan Prinsip Kewajaran danKelaziman Usaha dalam transaksi afiliasi yang dilakukannya. Hasil penelitian menunjukkanapakah transaksi afiliasi yang dilakukan PT XYZ sudah sesuai dengan Prinsip Kewajarandengan melakukan pengujian harga wajar atas masing – masing transaksi afiliasi barangberwujud
T Tax regulations regarding transfer pricing are regulated in the Minister of Finance RegulationNumber 213/03/2016, which stipulates that parties conducting transfer pricing throughtransactions affected by special relationships must apply to Arm’s Length Principle . PT XYZ isa company in Indonesia that conducts affiliated transactions of tangible goods with parties thathave a special relationship with it. Thus, PT XYZ must comply with PMK 213/03/2016 byapplying the Arm’s Length Principle in its affiliated transactions. The results show whether theaffiliated transactions carried out by PT XYZ are in accordance with the Arm’s Length Principleby testing the fair price of each tangible goods affiliated transactions.
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