Analysis of Selection of Transfer Pricing Method for Food Product Sales Transactions Based on Marketing Intangible Assets in the Form of SL Entity Trademark

Widyowati, Elly (2022) Analysis of Selection of Transfer Pricing Method for Food Product Sales Transactions Based on Marketing Intangible Assets in the Form of SL Entity Trademark. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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	Text (JURNAL TURNITIN) Jurnal Turnitin Elly Widyowati_Analisa Pemilihan Metode Transfer Pricing Atas Transaksi Penjualan Produk Makanan Berbasis Marketing Intangible Assets Berupa Trademark Entitas SL.pdf Download (3MB)
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Abstract

The issuance of PMK 213/PMK.03/Year 2016 which regulates the Types of Documents and/or Additional Information Required to Be Retained by Taxpayers Conducting Transactions with Related Parties, and the Management Procedures for further clarifying the obligations that must be fulfilled by the entity who carry out affiliate transactions. Entities that have affiliated transactions are required to apply the Arm's Length Principle. This study discusses the Analysis of the Selection of Transfer Pricing Methods for Sales Transactions of Food Products Based on Marketing Intangible Assets in the Form of Trademarks of SL Entity. Based on the provisions of PMK 213/PMK.03/ 2016, SL Entity is categorized as a taxpayer who is obliged to make transfer pricing documentation. This study aims to determine how the process of method analysis and to know the transfer pricing method that can be used by SL Entity to assess the Arm’s Length Principle in accordance with applicable regulations. Transactions carried out by SL Entity with affiliates, namely the sale of food products. SL Entity has intangible assets in the form of trademarks attached to the finished products it sells. Method testing is carried out by considering things such as data availability and the level of comparability between transactions. The results showed that the method that could be used to test the Arm’s Length Principle of the affiliated transactions of SL Entity is TNMM (Transactional Net Margin Method). Testing with the TNMM shows that the profit level indicator of SL Entity is in the interquartile range, which means SL Entity has complied with the Arm’s Length Principle. Keywords: Transfer Pricing, Arm’s Length Principle, Transactional Net Margin Method

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