Deskripsi Lengkap
| Bahasa : | ind |
| Sumber Pengatalogan : | LibUI ind rda |
| Tipe Konten : | text (rdacontent) |
| Tipe Media : | computer (rdamedia) |
| Tipe Carrier : | online resource (rdacarrier) |
| Deskripsi Fisik : | xiii, 71 pages : illustration ; 28 cm. |
| Naskah Ringkas : | |
| Lembaga Pemilik : | Universitas Indonesia |
| Lokasi : | Perpustakaan UI, Lantai 3 |
- Ketersediaan
- File Digital: 1
- Ulasan
- Sampul
- Abstrak
| No. Panggil | No. Barkod | Ketersediaan |
|---|---|---|
| T-Pdf | 15-21-673474593 | TERSEDIA |
| Tidak ada ulasan pada koleksi ini: 20507760 |
Abstrak
Penelitian ini berfokus pada analisis sengketa transfer pricing yang dialami oleh PT. ABX pada Tahun Pajak 2016. Sengketa transfer pricing yang dialami oleh PT. ABX adalah tidak diakuinya penyesuaian yang dilakukan PT. ABX oleh Pemeriksa Pajak (DJP) dalam hal meningkatkan tingkat kesebandingan dengan Perusahaan Pembanding pada analisis transfer pricing. Hal tersebut biasa disebut dengan Comparability Adjustments. Sehingga tujuan dari penelitian ini adalah untuk mengetahui bagaimana analisis terhadap comparability adjustments yang dilakukan oleh PT. ABX, interpretasi DJP terhadap penyesuaian atas perbedaan kondisi yang sebanding yang dilakukan oleh PT ABX serta mengetahui pembuktian atas analisis Comparability Adjustments PT. ABX dan interpretasi DJP.
This study focuses on the transfer pricing disputes analysis of PT. ABX in Fiscal Year 2016. The transfer pricing dispute of PT. ABX is on adjustments made by PT. ABX that is not recognized by the Tax Examiner (DGT) in terms of increasing the level of comparability with the Comparable Company in the transfer pricing analysis. Therefore, the purpose of this study is to find out how the analysis of comparability adjustments conducted by PT. ABX, DGT's interpretation of adjustments for comparable condition differences carried out by PT. ABX and proof of PT ABXs Comparability Adjustments analysis and DGT interpretation.
This study focuses on the transfer pricing disputes analysis of PT. ABX in Fiscal Year 2016. The transfer pricing dispute of PT. ABX is on adjustments made by PT. ABX that is not recognized by the Tax Examiner (DGT) in terms of increasing the level of comparability with the Comparable Company in the transfer pricing analysis. Therefore, the purpose of this study is to find out how the analysis of comparability adjustments conducted by PT. ABX, DGT's interpretation of adjustments for comparable condition differences carried out by PT. ABX and proof of PT ABXs Comparability Adjustments analysis and DGT interpretation.