Benefit Test Analysis for Management Services Transaction in Transfer Pricing
- https://doi.org/10.2991/assehr.k.210531.049How to use a DOI?
- Transfer pricing, management service, benefit test
This paper analyzes the arm’s length range of transfer pricing transactions of PT Wijaya’s management services. One of the risks borne by PT Wijaya is the tax adjustment on management service transactions paid to related parties when they fail to fulfill the benefit test according to the arm’s length range principle. This study employs a case study research. The method is used to dig deeper into the phenomena that occur in PT Wijaya. Thus, it can be proved by the economic or commercial benefit of PT Wijaya in improving or maintaining its business. Data collection was done by interviewing and studying documents to obtain information related to the provision of management services. The results show that the existence of services and benefits received by PT Wijaya cannot be proven because of the lack of supporting documents and the transactions are duplicative services. Duplicative services mean that the management services received should be carried out by PT Wijaya independently.
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Anissa Restuti Amalia AU - Waluyo PY - 2021 DA - 2021/05/31 TI - Benefit Test Analysis for Management Services Transaction in Transfer Pricing BT - Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019) PB - Atlantis Press SP - 388 EP - 393 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.210531.049 DO - https://doi.org/10.2991/assehr.k.210531.049 ID - Amalia2021 ER -