EVALUASI PENERAPAN TRANSFER PRICING PT ABC

Abstract

Tax Avoidance is a phenomenon that has existed since Taxes were known. One of the most commonly used mechanisms is Transfer Pricing. Transfer Pricing itself is something that is not prohibited by law. However, due to the company's competitive competition, Transfer Pricing is connoted as something negative or an abuse of Transfer Pricing, so that in Indonesia itself has made Transfer Pricing Documentation, to find out whether the application of Transfer Pricing transactions is in accordance with the fairness and business practice or not. The purpose of this study is to find out how to evaluate, apply the Transfer Pricing method according to the Regulation of the Directorate General of Taxes No.32/PJ/2011. The research methodology is a literature study by studying written materials and field studies. The results of this study indicate that PT. ABC applies the transfer price in accordance with Perdirjen No.32/PJ/2011