Analisis kebijakan transfer pricing atas marketing intangible studi kasus pemeriksaan PT. X, PT.Y dan PT. Z pada KPP wajib pajak besar dua = Transfer pricing policy analysis on marketing intangible audited case study PT. X, PT.Y and PT. Z on large tax office two / Nurul Anwar
Nurul Anwar;
Ning Rahayu, supervisor; Imam Santoso, examiner; Milla Sepliana Setyowati, promotor
([Publisher not identified]
, 2016)
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ABSTRAK Tesis ini membahas tentang kebijakan transfer pricing atas marketing intangiblepada Direktorat Jenderal Pajak melalui studi kasus terhadap hasil pemeriksaan padaPT. X, PT. Y dan PT. Z pada KPP Wajib Pajak Besar Dua periode 2013-2015.Penelitian ini menggunakan pendekatan kualitatif dengan desain deskriftif. Hasilpenelitian ini menyarankan agar kebijakan transfer pricing lebih di perjelaskhususnya kebijakan transfer pricing atas marketing intangible. Saran lainnyaadalah peningkatan kualitas pemeriksaan melalui transfer of knowledge khususnyatransfer pricing kepada para pemeriksa serta menyediakan tool dalam rangkaoptimalisasi analisis dalam melakukan pemeriksaan ABSTRACT The focus of study is transfer pricing policy in marketing intangible on DirectoratGeneral of Taxation which tax audited concerning to PT. X, PT. Y and PT. Z since2013-2015 that are registered on large tax office two. The research is qualitative -descriptive. The result is transfer pricing policy in marketing intangible should becompletely at all especially in marketing intangible rules. Other suggest areincrease quality of tax audited by transfer of knowledge especially transfer pricingto tax auditor and to maintain tax audit optimally by good infrastructure on audit |
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No. Panggil : | T46375 |
Entri utama-Nama orang : | |
Entri tambahan-Nama orang : | |
Entri tambahan-Nama badan : | |
Subjek : | |
Penerbitan : | [Place of publication not identified]: [Publisher not identified], 2016 |
Program Studi : |
Bahasa : | ind |
Sumber Pengatalogan : | LibUI ind rda |
Tipe Konten : | text |
Tipe Media : | unmediated ; Computer (rdadontent) |
Tipe Carrier : | volume ; online resource |
Deskripsi Fisik : | xvi, 141 pages : illustration ; 30 cm + appendix |
Naskah Ringkas : | |
Lembaga Pemilik : | Universitas Indonesia |
Lokasi : | Perpustakaan UI, Lantai 3 |
No. Panggil | No. Barkod | Ketersediaan |
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T46375 | 15-17-387808143 | TERSEDIA |
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