Image of Penerapan prinsip kewajiaban dan kelaziman usaha (ARM'S LENGTH PRINCIPLE ) dalam transaksi antara wajib pajak dengan pihak yang mempunyai hubungan istimewa sebagai bentuk kepatuahan terhadap peraturan direktur jendral pajak

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Penerapan prinsip kewajiaban dan kelaziman usaha (ARM'S LENGTH PRINCIPLE ) dalam transaksi antara wajib pajak dengan pihak yang mempunyai hubungan istimewa sebagai bentuk kepatuahan terhadap peraturan direktur jendral pajak

Transfer Pricing is an issue that is relevant to a business activity or taxation. The majority of multinational companies view that transfer pricing is the most important issues in international taxation . Transfer pricing is part of business activity and tax that aims to ascertain whether the prices applied in transactions between firms that have a special relationship has been based on arm?s length principle. The mechanism of this arm?s length principle, make the tight supervision of theDirector General of Taxes on transactions between taxpayer with related parties who have a special relationship. Therefore, the Director General of Taxes requires that taxpayer to document the arm?s length priciple. Internship report discusses the process of applying the principles of fairness and predominance of business (arm?s length principle) in a transaction between the taxpayer with parties who have special relationship as a form of compliance with Director General of Tax rules.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8062PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Taxation
Transfer pricing
Related Parties
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 85 p. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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