Documement Proofing for Transfer pricing at the Market Price Anissa Restuti Amalia (a*), Waluyo (b)
a) Faculty of Economic and Business, University of Indonesia
Jalan Salemba Raya 4, Jakarta Pusat
*anissa.restu[at]gmail.com
b) Faculty of Economic and Business, University of Indonesia
Jalan Salemba Raya 4, Jakarta Pusat
Abstract
Transfer pricing is the determination of the transfer price of a transaction of goods or services between related parties. Determination of transfer prices from transactions that occur should follow market prices or fair prices. This study was aimed to analyze transfer pricing for the fairness of management services transactions. The method used in this study is a case study research to dig deeper into the phenomena so that can be proved by the economic or commercial benefits. Data collection is done by interviewing and studying documents to obtain information relating to the provision of management services. The results showed that the existence of services and benefits received by PT could not be proven because of the lack of supporting documents. Proof of benefit testing can be done by providing supporting documents from the process of providing services such as offering letter from supplier, the process of implementing services such as, visa and ticket for proof of attendance, and the results of services such as minute of meeting (MoM)
Keywords: transfer pricing, related party, fairness
