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Analisis penyusunan transfer pricing documentation pada PT X atas tahun buku 2011
The purpose of this report is to explain about the process involved in creating transfer pricing documentation in PT X. Transfer pricing documentation is very important for a company to have as a supporting evidence for the tax authority in Indonesia that explains that the transactions being done by related parties are done in an arms-length price and is free from any effort of tax evasion. This report explains the analysis in making the transfer pricing documentation which consists of: Function Asset and Risk (FAR) analysis, comparability analysis, and economic analysis that include financial analysis. This analysis is used to search comparable data in deciding the fairness of the transaction. In brief, this report consist of finished goods sales transaction, raw materials purchase transaction, fixed assets purchase transaction, payment of services which uses Transactional Net Margin Method, the payment of royalty which uses Comparable Uncontrolled Price method.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8076 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia 2013 |
|---|---|
| Edisi | - |
| Subjek | Transfer pricing Company taxation Documentation |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xvii, 90 p. ; 30 cm & lamp. |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |