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All Journal Trending: Jurnal Manajemen dan Ekonomi
Fazhilla Roza Sabrina
Universitas Pancasila
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS PENGUJIAN KEWAJARAN DAN KELAZIMAN USAHA ATAS TRANSAKSI ROYALTI LISENSI PADA PT ABC Fazhilla Roza Sabrina
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 1 (2023): Januari: Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (93.339 KB) | DOI: 10.30640/trending.v1i1.471

Abstract

This study aims to find out how to determine the method used in determining the fairness and customary business of PT ABC's royalty payment transactions to the parent company, namely XYZ and the suitability of transfer pricing with tax provisions on transactions for royalty payments. The method in this study is to use a qualitative approach by looking at various sources, including books, documents, national and international journals and laws related to the topic of transfer pricing. The results of this study conclude that the determination of fair prices by PT ABC is to carry out a comparability analysis by taking external data as a comparison, choosing the Comparable Uncontrolled Price (CUP) method as a method of determining transfer prices and applying the principles of fairness and business practice by using a royalty range.
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