Silvania Annisa, . (2025) PENERAPAN PRINSIP KEWAJARAN DAN KELAZIMAN USAHA DALAM TRANSFER PRICING DOCUMENTATION ATAS KERUGIAN PT ABC. Tugas Akhir thesis, Universitas Pembangunan Nasional Veteran Jakarta.
![[img]](http://repository.upnvj.ac.id/style/images/fileicons/text.png) |
Text
ABSTRAK.pdf Download (235kB) |
|
Text
AWAL.pdf Download (444kB) |
|
Text
BAB 1.pdf Restricted to Repository UPNVJ Only Download (256kB) |
|
Text
BAB 2.pdf Restricted to Repository UPNVJ Only Download (268kB) |
|
Text
BAB 3.pdf Restricted to Repository UPNVJ Only Download (253kB) |
|
Text
BAB 4.pdf Restricted to Repository UPNVJ Only Download (344kB) |
|
Text
BAB 5.pdf Download (232kB) |
|
Text
DAFTAR PUSTAKA.pdf Download (246kB) |
|
Text
RIWAYAT HIDUP.pdf Restricted to Repository UPNVJ Only Download (131kB) |
|
Text
LAMPIRAN.pdf Restricted to Repository UPNVJ Only Download (318kB) |
|
Text
HASIL PLAGIARISME.pdf Restricted to Repository UPNVJ Only Download (5MB) |
|
Text
ARTIKEL KI.pdf Download (326kB) |
Abstract
Transfer Pricing is the pricing of transactions between companies that have a special relationship and is often a concern in the world of taxation because it has the potential to be used for tax avoidance. This study aims to analyze the losses incurred by PT ABC in Fiscal Year 2020 in relation to the application of the principles of reasonableness and business prevalence. This research uses a descriptive method with a case study approach, where data is obtained from financial statements, Transfer Pricing documentation, and interviews with internal company parties. The results of the analysis show that the losses experienced by PT ABC are still within reasonable limits according to the Transactional Net Margin Method (TNMM) with the Operating Margin (OM) indicator. The loss is more due to the high fixed operating costs and the impact of the Covid-19 pandemic, not due to transfer price manipulation. Therefore, the company is advised to continue to evaluate and adjust the policy of affiliated transactions so that it is always in accordance with the principles of fairness and business prevalence.
| Item Type: | Thesis (Tugas Akhir) |
|---|---|
| Additional Information: | [No. Panggil: 2210102011] [Pembimbing: Ferry Irawan] [Penguji 1: Ayunita Ajengtiyas Saputri Mashuri] [Ketua Penguji: Andy Setiawan] |
| Uncontrolled Keywords: | Covid-19, Operating Margin, Arm’s Length Principle, Transfer Pricing, TNMM |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (DIII) |
| Depositing User: | SILVANIA ANNISA |
| Date Deposited: | 25 Aug 2025 07:21 |
| Last Modified: | 25 Aug 2025 07:21 |
| URI: | http://repository.upnvj.ac.id/id/eprint/37579 |
Actions (login required)
 |
View Item |