Penerapan metode transactional net margin method terhadap kewajiban perpajakan PT SVT 2023

DETAIL KOLEKSI

Penerapan metode transactional net margin method terhadap kewajiban perpajakan PT SVT 2023

Oleh : Sashi Ramadhani

Info Katalog

Status Posting : Published

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2025

Pembimbing 1 : Mentari Wahyuningsih

Subyek : Transfer pricing--Taxation;Taxation

Kata Kunci : taxation, transfer pricing, TNMM

File Repositori

No.	Nama File	Hal.
1.	2025_LM_PJK_024032201056_Halaman-Judul.pdf	10
2.	2025_LM_PJK_024032201056_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2025_LM_PJK_024032201056_Surat-Hasil-Similaritas.pdf	1
4.	2025_LM_PJK_024032201056_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2025_LM_PJK_024032201056_Lembar-Pengesahan.pdf	4
6.	2025_LM_PJK_024032201056_Pernyataan-Orisinalitas.pdf	1
7.	2025_LM_PJK_024032201056_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2025_LM_PJK_024032201056_Bab-1.pdf	6
9.	2025_LM_PJK_024032201056_Bab-2.pdf
10.	2025_LM_PJK_024032201056_Bab-3.pdf
11.	2025_LM_PJK_024032201056_Bab-4.pdf
12.	2025_LM_PJK_024032201056_Bab-5.pdf	2
13.	2025_LM_PJK_024032201056_Daftar-Pustaka.pdf	1
14.	2025_LM_PJK_024032201056_Lampiran.pdf

Abstrak
Abstract

P Penelitian ini membahas penerapan metode transactional net margin method (tnmm) dalam analisis kewajaran harga transfer atas transaksi afiliasi yang dilakukan oleh pt svt tahun 2023. perusahaan bergerak di sektor manufaktur tekstil dan memiliki hubungan istimewa dengan entitas afiliasi di dalam maupun luar negeri. seiring meningkatnya pengawasan terhadap praktik transfer pricing, metode tnmm digunakan untuk memastikan bahwa transaksi antar pihak terkait dilakukan sesuai prinsip kewajaran dan kelaziman usaha sebagaimana diatur dalam peraturan menteri keuangan nomor 172 tahun 2023. dalam penelitian ini, pt svt ditetapkan sebagai tested party dan indikator yang digunakan adalah net cost plus (ncp). hasil analisis menunjukkan ncp pt svt sebesar 5,97% berada dalam rentang interkuartil perusahaan pembanding, sehingga transaksi afiliasi dinilai wajar. selain itu, pt svt telah memenuhi kewajiban perpajakan dengan menyusun dokumentasi harga transfer dan melaporkannya melalui spt tahunan pph badan formulir 1771 serta lampiran khusus 3a. penelitian ini diharapkan dapat memberikan gambaran praktis terkait penerapan metode tnmm serta pentingnya kepatuhan dokumentasi transfer pricing dalam mewujudkan transparansi perpajakan.

T This study discusses the application of the transactional net margin method (tnmm) in analyzing the fairness of transfer prices for affiliated transactions conducted by pt svt in 2023. the company is engaged in the textile manufacturing sector and has special relationships with affiliated entities both domestically and abroad. as oversight of transfer pricing practices intensifies, the tnmm method is used to ensure that transactions between related parties are conducted in accordance with the principles of fairness and business norms as stipulated in ministry of finance regulation no. 172 of 2023. in this study, pt svt was designated as the tested party, and the indicator used was net cost plus (ncp). the analysis results showed that pt svt\\\'s ncp of 5.97% fell within the interquartile range of comparable companies, thereby deeming the related-party transactions to be reasonable. additionally, pt svt has fulfilled its tax obligations by preparing transfer pricing documentation and reporting it through the annual corporate income tax returnform 1771 and special attachment 3a. this study is expected to provide practical insights into the application of the tnmm method and the importance of transfer pricing documentation compliance in achieving tax transparency.