[ABSTRAK
Laporan magang ini membahas mengenai penerapan prinsip kewajaran dankelaziman usaha untuk transaksi harta tidak berwujud pada PT XYZ dengan pihakafiiasinya. Analisis dilakukan dengan membandingkan praktik yang dilakukan PTXYZ dengan peraturan perpajakan dan teori terkait. Prinsip kewajaran dankelaziman usaha terkait transaksi harta tidak berwujud telah diaplikasikan denganbaik oleh PT XYZ yang meliputi analisis eksistensi transaksi harta tidakberwujud, analisis manfaat benefit atau komersial, analisis kesebandingan danpenentuan pembanding, analisis metodetransfer pricing yang dipilih, sertapenerapan prinsip kewajaran dan kelaziman usaha sesuai analisis kesebandingan dan metode transfer pricing yang dipilih.

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ABSTRACT
This report aims to describe the arm rsquo s length principle practice for dealing with intangible property transaction on the related party transaction in PT XYZ The analysis was conducted by comparing the practice at PT XYZ with the taxation law and related theory The arm rsquo s length principle for intangible property transaction has been applied properly at PT XYZ including the analysis of property existence benefit or commercial comparability and comparable determination transfer pricing method and the applied of arm rsquo s length principle according to comparability analysis and the choosen transfer pricing method ;This report aims to describe the arm rsquo s length principle practice for dealing with intangible property transaction on the related party transaction in PT XYZ The analysis was conducted by comparing the practice at PT XYZ with the taxation law and related theory The arm rsquo s length principle for intangible property transaction has been applied properly at PT XYZ including the analysis of property existence benefit or commercial comparability and comparable determination transfer pricing method and the applied of arm rsquo s length principle according to comparability analysis and the choosen transfer pricing method , This report aims to describe the arm rsquo s length principle practice for dealing with intangible property transaction on the related party transaction in PT XYZ The analysis was conducted by comparing the practice at PT XYZ with the taxation law and related theory The arm rsquo s length principle for intangible property transaction has been applied properly at PT XYZ including the analysis of property existence benefit or commercial comparability and comparable determination transfer pricing method and the applied of arm rsquo s length principle according to comparability analysis and the choosen transfer pricing method ]