<![CDATA[This study examines the association of automotive sales dynamics, customer market segmentation, and purchases with the Gross Profit Mark-up (GPM) of PT Goodyear Indonesia Tbk as a basis for evaluating transfer pricing at the gross-profit level. Using a descriptive quantitative design, the study analyzes 28 quarterly observations from 2019-2025, comprising national vehicle sales, affiliate and third-party sales proportions, purchases of raw materials and finished goods, and quarterly GPM. Annual GPM is also compared with the interquartile range of six comparable Asian tire manufacturers obtained from TP Catalyst under the Cost Plus Method (CPM). The results show that national vehicle sales and customer segmentation do not display a consistent direct association with GPM. In contrast, purchases show a clear inverse descriptive pattern: the highest annual purchases in 2022 (USD 302.0 million) coincided with the lowest GPM (4.93%), while lower purchases in 2023-2024 accompanied GPM recovery. Benchmarking indicates that Goodyear Indonesia was within the arm's length range only in 2019, 2021, and 2025. These findings highlight cost efficiency and comparability factors as critical considerations in transfer pricing evaluation.]]>
Copyrights © 2026
