The Effectiveness of Transfer Pricing Strategy
| Main Author: | PURWITASARI, Adhiningtyas Galuh |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/120165/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60185 |
Daftar Isi:
- Transfer pricing is a classic issue in taxation field, related to international transaction which is taken by multinational corporations. In terms of government point of view, transfer pricing is believed to generate in reduced or loss of potential tax revenue of a country since the multinational corporation tends to shift their tax obligations of the country which have high-tax rate to the low-tax country. On the other side, regarding business side point of view, companies tend to minimize the cost, including minimizing corporate income tax, since it is believed to be one effective strategy to win the competition. It has been stated in the first section of introduction, that the focus of this thesis would be the study of transfer pricing in a multinational corporation in developing country. By proposing the question of �What could be an optimal Transfer Pricing Strategy for Multinational Company�, the aim of this thesis is to find out the best method to get profit in legal way.