Fuadah, Luk Luk (2008) Analisa Transaksi-transaksi yang Terjadi dalam Masalah Transfer Pricing pada Kasus PT. Asian Agri di Indonesia. Jurnal Keuangan dan Bisnis, 6 (2). pp. 108-129. ISSN 1693-8224
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Abstract
The aim of this research is to know any kind of transactions that happened in relating to problem of the transfer pricing which is represent as tac avoidance or tax evasion in the case of PT. Asian Agri in Indonesia. This also identifies any kind of ways to avoid and prevent this transactions happened at multinational companies especially in Indonesia. This research uses descriptive analysis technique qualitative, with conception in explaining the ideas and also presents some arguments in the effort to answer the problem The result of this research indicates that the problem in transactions of transfer pricing is a problem in the multinational companies that want to minimize the amount of tax liability for instance in the case of PT. Asian Agri. The problem of transfer pricing represent the problem that more related to embezzlement of tax or tax evasion compared with tax Avoidance. Therefore, it is needed to have correct socialization from tax employee in the transfer pricing transactions which are based on the income tax law in that country. Advanced Pricing Agreement (APA) and Mutual Agreement Procedure are the alternatives in solving the dispute of transfer pricing transactionsw among some countries.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Mrs Lukluk Fuadah |
| Date Deposited: | 30 Dec 2019 07:00 |
| Last Modified: | 30 Dec 2019 07:00 |
| URI: | http://repository.unsri.ac.id/id/eprint/22527 |
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