PENERAPAN METODE TRANSFER PRICING PADA TRANSAKSI PENJUALAN ALAS KAKI PT. X INDONESIA

Abstract

This research aimed to find out how the process of transfer pricing at multinational companies, PT X Indonesia was. Besides, it aimed also to examine whether the transaction, i.e. transfer pricing had fulfilled its principle of business fit and proper or not. The research was qualitative. At this point, the research did not test hypothesis, instead of analyze the happening case. Therefore, it used case-study as the approach; with interview and documentation as the instrument. The research result showed Transactional Net Margin Method was a proper method in examining its transaction that applied by PT X Indonesia with relareted people who had special relationship. Moreover, it had fulfilled its principle of business fit and proper based on PER 43/PJ/2010 that had been rearranged into PER 32/PJ/2011. Furthermore, according to the research analysis result, it showed NCP PT X Indonesia was about 2.97%. While, the percentage was part of data range of comparing company, i.e. between median and upper quartile. Meanwhile, the range was considered proper starting point based on the regulation of Indonesia Transfer Pricing and OECD.
Keywords: transfer pricing, arm length’s principle, transactional net margin method