KERIKIL TAJAM TRANSFER PRICING PADA PERUSAHAAN MULTINASIONAL SERTA DAMPAK TERHADAP LAPORAN KEUANGAN

Abstract

This research aimed to find out some obstacles which happened during the arrangement of transfer pricing document and the effect of transfer pricing on its financial statement. Meanwhile, transfer pricing is a global issue within the world multinational companies. Moreover, companies which have special relationship with affiliation need to arrange their transfer pricing document. To have it arranged, the transfer pricing issue has been regulated in Finance Ministry Regulation PMK.213/PMK.03/2016. The research was descriptive-qualitative in line with the research approach, the data instruments were interview, observation, and documents of PT. Sura Indah Wood Industries. While, the company was one of multinational companies that had transfer pricing document and located in Gresik, East Java. The research result concluded there were still obstacles happened around direct cost and communication with Directorate of Tax General. In addition, the transfer pricing document had affected the financial statement as it became transparent and accountably arranged.
Keywords: Multinational Companies, Transfer Pricing Document, Financial Statement