ANALISIS PENENTUAN METODE TRANSFER PRICING ATAS TRANSAKSI HUBUNGAN ISTIMEWA PT ABC

Arifah, Fathwatul (2022) ANALISIS PENENTUAN METODE TRANSFER PRICING ATAS TRANSAKSI HUBUNGAN ISTIMEWA PT ABC. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana proses penerapan metode transfer pricing dalam transaksi yang dilakukan oleh perusahaan multinasional PT ABC Indonesia, dan menguji apakah metode yang digunakan untuk menganalisis sudah sesuai dengan peraturan yang berlaku. Jenis penelitian ini merupakan penelitian kualitatif, dikarenakan peneliti tidak sedang menguji sebuah hipotesis, melainkan menganalisis kasus yang sedang terjadi. Pendekatan penelitian yang digunakan adalah studi kasus, dan teknik pengumpulan data dilakukan melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa Metode Perbandingan Harga (Comparable Uncontrolled Price Method) merupakan metode yang tepat untuk membuktikan bahwa transaksi yang dilakukan PT ABC dengan pihak yang mempunyai hubungan istimewa telah memenuhi prinsip kewajaran dan kelaziman usaha sesuai dengan PER 43/PJ/2010 sebagaimana telah diubah terakhir dengan PER 32/PJ/2011. Sesuai hasil analisis yang telah dilakukan bahwa Metode CUP yang digunakan dalam menganalisis harga wajar PT ABC sudah tepat dimana barang yang yang dijual ke independen afiliasi sama sehingga pembanding internal yang tersedia juga handal / This study aims to find out how the process of applying the transfer pricing method in transactions carried out by the multinational company PT ABC Indonesia, and test whether the method used for analysis is in accordance with applicable regulations. This type of research is a qualitative research, because the researcher is not testing a hypothesis, but rather analyzing the current case. The research approach used was a case study, and data collection techniques were carried out through interviews and documentation. The results of the study show that the Comparable Uncontrolled Price Method is the right method to prove that transactions conducted by PT ABC with related parties have fulfilled the principles of fairness and customary business in accordance with PER 43/PJ/2010 as last amended. with PER 32/PJ/2011. In accordance with the results of the analysis that has been carried out, the CUP method used in analyzing PT ABC's fair price is appropriate where the goods sold to independent affiliates are the same so that the available internal comparisons are also reliable.

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