Zerlinda, Nadia (2019) Pelaksanaan Transfer Pricing Document dan Jasa Perpajakan di Ofisi Prima Consulting. Internship thesis, Universitas Multimedia Nusantara.
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Abstract
The internship was conducted at Ofisi Prima Consulting located at AKR Tower 17th floor, A Unit, Kebon Jeruk from June 17 2019 to August 15 2019 with the position as a junior consultant. During the internship, the author has handled fifteen companies, such as PT AA, PT BB, PT CC, PT DD, PT EE, PT FF, PT GG, PT HH, PT II, PT JJ, PT KK, PT LL, PT MM, PT NN, and PT OO. The main tasks were reconciling transaction between related parties between 3A SPT Badan and book of sales and purchases, making summaries and scheme of transaction between related parties, executing transfer pricing with various methods such as comparable uncontrolled price method, transactional net margin method, and resale price method, calculating financial ratios that are mandatory in compiling transfer pricing documents, compiling appendix for transfer pricing document, performing management audit, making SWOT Analysis related to an organization’s structure, compiling legal basis for judicial review, recapitulating notification of tax audit findings, discussion memorandum and the overview of discussion memorandum, and compiling tax appeal letter. During the internship, the most used transfer pricing method is Transactional Net Margin Method (TNMM). All of the tasks could be executed properly. When examining the fairness of management services between related parties, the author suggested to use management fee ratios from companies that belong in the same industries as the client’s companies instead of using ratio from all companies without considering the industries.
| Item Type: | Thesis (Internship) | ||||||
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| Keywords: | judicial review, management audit, SWOT analysis, tax appeal letter, tax audit findings, transfer pricing document | ||||||
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| Subjects: | 300 Social Sciences > 330 Economics > 336 Public Finance > 336.2 Taxes and Taxation 600 Technology (Applied Sciences) > 650 Management and Public Relations > 658 General management (Risk Management, Profit and Loss, Logistics) > 658.4 Executive Management > 658.46 Management Consulting |
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| Divisions: | Faculty of Business > Accounting | ||||||
| Date Deposited: | 12 Aug 2021 07:29 | ||||||
| URI: | https://kc.umn.ac.id/id/eprint/13879 |
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