Text

ANALISIS PENETAPAN HARGA TRANSFER UNTUK EFISIENSI BEBAN PAJAK PERUSAHAAN PADA PT. SINOSTEEL INDONESIA

XML

Share :
• 
• 
• 
• 
• 
• 
• 

---

ABSTRACT ANALYSN OF TRANSFER PRICING ['OR TIIE, EITICIENCY OF INCOME TAX AT PT. SINOSTEEL II\TDOhIESIA Fetty Samantha Isabella Veron By The purpose of this study was to determine transfer pricing, to determine the tax income on the PT. Sinosteel lndonesia, and to find an efficient transfer pricing to minimize corporate income tax. This research was conducted using descriptive methods, where data is collected based on real circumstances, processed, atal1zed, and finally a conclusion' Data collected by interviews and documentation study. Data were aaalyzed by using analysis of manner (Analysis Of Variance : ANOVA). Based on the research it is known transfer pricing in 2008 showed a higher value than in 2009, both the transfer price with market price method, the method of negotiation, as well as cost-based method. Difference in transfer pricing is generally not seen directly proportional sigrificant. The calculation of gross profit conducted during 2008-2009, showed sipificant differcnces in results between the methods studied. This identifres the difference ia corporate tax burden. Where, the higher the gross profit generated showing the company's tax burden is higher and the lower the gross profit generated showing the company's tax burden lower. Based on the analysis of manner (Analysis Of Variance = ANOVA), it is known Fo:7.17, while F6.s562y15a1: 3.17. With o : 0'05 then Fcouot > Ft'tte' so that Ho refused. Meaning, there are sigrificant differences in transfer pricing between the mmket price -"tnoa, the method of negotiation, and cost-based method' Thus there is the effect oftransfer pricing on the efficiency of corporate tax burden.