Image of Analisis Penerapan Prinsip Kewajaran dan Kelaziman Usaha pada Transaksi Afiliasi PT A (Laporan Magang)

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Analisis Penerapan Prinsip Kewajaran dan Kelaziman Usaha pada Transaksi Afiliasi PT A (Laporan Magang)

This internship report analyzes the application of the arm’s length principle in PT A's affiliated transactions which then discussed further in the TP Documentation prepared by KAP PTR. As a taxpayer who is obliged to prepare transfer pricing documents as supporting documents for tax reporting, affiliated transactions carried out must be analyzed and reported through transfer pricing documentation to see the implementation of the arm’s length principle that are applied so that the affiliated transactions are free from tax avoidance efforts. The analysis includes identification of related-party relationships and affiliated transactions done during the fiscal year, functional, asset, and risk analysis, comparability analysis, selection of transfer pricing methods, selection and calculation of profit level indicators, economic analysis of each affiliated transaction, and the conclusion of the analysis results. In preparing the documentation, taxpayers must refer to the regulations regarding transfer pricing, especially the Regulation of the Minister of Finance of the Republic of Indonesia No. 213/PMK.03/2016 concerning Types of Documents and/or Additional Information Required to Be Retained by Taxpayers Conducting Transactions with Related Parties, and Management Procedures..Ada Tabel

Ketersediaan

Call NumberLocationAvailable
13226PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi dan Bisnis UI.,
Edisi -
Subjek Affiliated Transactions
Special Relationships
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xv, 84 p. ; diagr. ; 30 cm
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
Lampiran Berkas Tidak Ada Data