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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 Number | Location | Available |
|---|---|---|
| 8062 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2012 |
|---|---|
| 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 |
| Lampiran Berkas | Tidak Ada Data |