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All Journal Journal of Accounting and Investment Jurnal Akuntansi dan Pajak Journal of Contemporary Accounting International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Indonesian Journal of Applied Accounting and Finance FISCAL: Jurnal Akuntansi dan Perpajakan
Karunia, Asaprima Putra
Sekolah Vokasi, Universitas Sebelas Maret
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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IMPLEMENTATION OF THE ARM'S LENGTH PRINCIPLE IN RELATED PARTY RELATIONSHIPS AT PT S INDONESIA Nuraini, Rafida; Triatmoko, Hanung; Adhi, Oscar Prasetyo; Karunia, Asaprima Putra
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18125

Abstract

This study aims to analyze the implementation of Arm’s Length Principle by PT S Indonesia in affiliated transactions with SF Co., Ltd, a parent company from Japan. The focus of the study is to assess the suitability of determining fair prices with tax regulations in Indonesia. The research method used is descriptive qualitative through interviews with tax consultants who handle the company’s transfer pricing. The analysis is carried out based on Transfer Pricing documentation and applicable tax provisions. The results of the study indicate that the use of the Transaction Net Margin Method (TNMM) is in accordance with the business characteristics of PT S Indonesia. Testing using the Profit Level Indicator (PLI) with the Berry Ratio method shows that the company’s position is within the fair range, especially in the lower interquartile. In conclusion, PT S Indonesia has implemented tax obligations in accordance with the fairness principle without any indication of tax avoidance practices, although there are obstacles in finding comparable comparisons.
Co-Authors Adhi, Oscar Prasetyo Agustina Fati Trinitasia Laoli Aksan, Ismul Amigia, Mauliza Atmaja, Elisha Viviana Kusuma Ayu Lupita Siva Alicia Butarbutar, Hanna Juwita M Cahyo, Aqil Dwi Elisha Viviana Kusuma Atmaja Endiramurti, Saktiana Rizki Hanung Triatmoko Harimurti Harimurti Juliati Juliati Juliati Juliati Juliati, Juliati Meka Sabilla Salim Nur Chayati Nur Chayati Nur Chayati Nuraini, Rafida Oktavia, Intan Payamta, Payamta Persadha, Yoga Raymundo Patria Hayu Sasmita Raymundo Patria Hayu Sasmita Rihan Mustafa Zahri Saktiana Rizki Endiramurti Sasmita, Raymundo Patria Hayu Setiadi, Fahmi Setyaningsih, Titik Sri Suranta Sri Suranta Sri Suranta, Sri Sutaryo Sutaryo Titik Setyaningsih Trisninik Ratih Wulandari Trisninik Ratih Wulandari Trisninik Ratih Wulandari, Trisninik Ratih Wafi'ah Rizky Astarah Wira Afsari Wanandhita