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Evaluasi Prosedur Benchmarking Metode TNMM pada Proses Penyusunan Dokumen Lokal Transfer Pricing PT TBZ dan PT BYD oleh Konsultan LJY (Laporan Magang)

Kamilia, Nadia - ; Dian Nastiti, S.E.Ak., M.Com. (Pembimbing/Promotor) - ;

This internship report discusses the evaluation of the benchmarking procedure using Transactional Net Margin Method (TNMM) carried out by LJY Consultant for its two clients, namely PT TBZ and PT BYD, as one of the processes that must be carried out in the preparation of the Local File Transfer Pricing Document for its clients. Evaluation is carried out by comparing the regulation related to the benchmarking procedure with the benchmarking procedure carried out by LJY Consultant. Based on the evaluation, the benchmarking procedure using TNMM method carried out by LJY Consultant is in accordance with the applicable regulation. In terms of the work process during the internship, the benchmarking task has gone well. However, it would be smoother if LJY Consultant could provide a more detailed SOP for the qualitative manual selection activity in determining comparables..Ada Tabel


Ketersediaan

Call NumberLocationAvailable
13169PSB lt.2 - Karya Akhir1
PenerbitDepok: Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI 2021
Edisi-
SubjekTransfer pricing
Benchmarking Procedure
Local File Document
ISBN/ISSN-
Klasifikasi-
Deskripsi Fisikxiv, 73 p. ; diagr. ; 30 cm
Info Detail Spesifik-
Other Version/RelatedTidak tersedia versi lain
Lampiran BerkasTidak Ada Data

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