Tinjauan penerapan metode transfer pricing dalam memehuhi prinsip kewajaran dan kelaziman usaha pada PT XYZ (studi kasus klien tbrights tahun 2023)
Info Katalog
File Repositori
Status Posting : Published
Penerbit : FEB - Usakti
Kota Terbit : Jakarta
Tahun Terbit : 2025
Pembimbing 1 : Mauliddini Nadhifah
Subyek : Transfer pricing
Kata Kunci : transfer pricing document, tax regulation
File Repositori
| No. | Nama File | Hal. | Link |
|---|---|---|---|
| 1. | 2025_LM_PJK_024032201062_Halaman-Judul.pdf | 10 | |
| 2. | _LM_PJK_024032201062_Surat-Pernyataan-Revisi-Terakhir.pdf | 1 | |
| 3. | 2025_LM_PJK_024032201062_Surat-Hasil-Similaritas.pdf | 1 | |
| 4. | 2025_LM_PJK_024032201062_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf | 1 | |
| 5. | 2025_LM_PJK_024032201062_Lembar-Pengesahan.pdf | 6 | |
| 6. | 2025_LM_PJK_024032201062_Pernyataan-Orisinalitas.pdf | 1 | |
| 7. | 2025_LM_PJK_024032201062_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf | 1 | |
| 8. | 2025_LM_PJK_024032201062_Bab-1.pdf | 6 | |
| 9. | 2025_LM_PJK_024032201062_Bab-2.pdf | 19 |
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| 10. | 2025_LM_PJK_024032201062_Bab-3.pdf | 6 |
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| 11. | 2025_LM_PJK_024032201062_Bab-4.pdf | 27 |
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| 12. | 2025_LM_PJK_024032201062_Bab-5.pdf | 2 | |
| 13. | 2025_LM_PJK_024032201062_Daftar-Pustaka.pdf | 2 | |
| 14. | 2025_LM_PJK_024032201062_Lampiran.pdf | 5 |
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T Transfer Pricing Document adalah suatu kewajiban perusahaan dalam menentukan harga suatu transaksi afiliasi yang dilakukan oleh perusahaan. Bertujuan untuk menganalisis penerapan metode-metode yang digunakan oleh PT XYZ, yang merupakan perusahaan yang bergerak di bidang perkebunan tebu dan pabrik gula serta telah memenuhi syarat untuk membuat transfer pricing document sesuai dengan PMK 172 tahun 2023. Tiga metode utama yang digunakan adalah Comparable Uncontrolled Price (CUP), Transactional Net Margin Method (TNMM), dan Comparable Uncontrolled Transaction (CUT). Metode-metode ini dipilih berdasarkan jenis transaksi dan tingkat kesebandingan antara data internal maupun eksternal. Hasil penelitian menunjukkan bahwa sebagian besar transaksi afiliasi PT XYZ berada dalam rentang kewajaran sesuai dengan PMK Nomor 172 Tahun 2023. Transfer Pricing Document yang disusun mencakup analisis kesebandingan dan penerapan metode yang relevan untuk memenuhi kewajiban perpajakan. Penelitian ini diharapkan dapat memberikan panduan bagi perusahaan dalam menyusun Transfer Pricing Document serta mendukung transparansi dan kepatuhan terhadap peraturan perpajakan di Indonesia.
T Transfer Pricing Document is an obligation of the company in determining the price of an affiliated transaction conducted by the company. This study aims to analyze the application of the methods used by PT XYZ, which is a company engaged in sugarcane plantations and sugar factories and has met the requirements to make a transfer pricing document in accordance with PMK 172 of 2023. The three main methods used are Comparable Uncontrolled Price (CUP), Transactional Net Margin Method (TNMM), and Comparable Uncontrolled Transaction (CUT). These methods were selected based on the type of transaction and the degree of comparability between internal and external data. The results showed that most of PT XYZ\\\'s affiliated transactions were within the range of reasonableness in accordance with PMK Number 172 Year 2023. The Transfer Pricing Document prepared includes comparability analysis and application of relevant methods to fulfill tax obligations. This research is expected to provide guidance for companies in preparing Transfer Pricing Document and support transparency and compliance with tax regulations in Indonesia.
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Universitas
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Tahun Terbit
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