ASPEK PERPAJAKAN DALAM PRAKTIK TRANSFER PRICING
ABSTRACT: Economic
globalization have brought
impact progressively the increasing of
international transaction or
cross border transaction. Goods current,
people, service, and
investment have come
to collapsible duplicate. In
this time movement
of fund and
capital from one state
to other state
become bigger than
previously. In multinational environment,
happened various transaction
between member covering sale
of service and
goods, rights license
and other intangible assets,
ready of loan
etcetera. Price picking
to the various transaction between the
corporation member recognized with the title transfer pricing.
Practice of this
transfer pricing before
now is only done
by company solely
just for assessing
performance between company
division or member, but along with practice epoch growth of transfer pricing
often also be wearied for the management of tax that is a effort for the
minimization of the amount of tax which must be pay. The purpose
of the transfer
pricing finance data
transmission among company divisions or departments when them using each
other service and goods one another. Besides the target also used to evaluate division performance and motivate seller division
manager and buyer division to compatible decision with a
purpose to company as a whole.
Keywords: economic
globalization, transfer pricing, tax
Penulis: Fadjar Harimurti
Kode Jurnal: jpmanajemendd070052
Pesan jurnal yang anda butuhkan disini.... >>> KLIK DISINI <<<
