Analisis Penerapan Metode Comparable Uncontrolled Price (CUP) Dalam Dokumentasi Transfer Pricing Transaksi Factoring (Studi Kasus Pada Perusahaan Multifinance).

Hasperi., Rifqi (2023) Analisis Penerapan Metode Comparable Uncontrolled Price (CUP) Dalam Dokumentasi Transfer Pricing Transaksi Factoring (Studi Kasus Pada Perusahaan Multifinance). Sarjana thesis, Universitas Brawijaya.

Abstract

Perusahaan multifinance mengalami perkembangan pesat pasca Covid-19 dikarenakan perekonomian nasional yang kembali stabil dan meningkatnya daya beli masyarakat. Salah satu bentuk pembiayaan yang diberikan oleh perusahaan multifinance adalah factoring, yaitu pembelian piutang dengan harga diskon. Saat transaksi factoring dilakukan dengan pihak afiliasi terdapat isu transfer pricing dalam penetapan discount rate, pedoman transfer pricing OECD menyebutkan bahwa discount rate tersebut dapat diuji kewajarannya dengan metode Comparable Uncontrolled Price (CUP). Penelitian ini berfokus pada analisis ketepatan penerapan metode CUP dalam menguji kewajaran transaksi factoring afiliasi perusahaan multifinance. Penelitian ini menggunakan metode kualitatif, menguji ketepatan metode CUP dengan konsep the most appropriate method. Penelitian ini juga menguji kewajaran discount rate transaksi factoring afiliasi yang dilakukan oleh PT Surya Artha Nusa Finance (“SANF”). Hasil penelitian ini menunjukkan bahwa metode CUP merupakan metode yang paling tepat dalam menguji kewajaran discount rate transaksi factoring afiliasi, dikarenakan sifat dan karakteristik transaksi yang sesuai dengan kelebihan metode CUP. Analisis fungsional yang sesuai dengan metode. Ketersediaan data yang dapat diperoleh melalui laporan keuangan atau database komersial untuk penerapan metode. Serta tingkat kesebandingan data pembanding yang tinggi, dan dapat dilakukannya penyesuaian yang andal untuk penerapan metode CUP. Pengujian kewajaran discount rate pada SANF menunjukkan bahwa discount rate SANF dalam transaksi afiliasi berada di bawah rentang kewajaran.

English Abstract

Multifinance companies experienced rapid development after Covid-19 due to the national economy recovery and increasing purchasing power. One form of financing provided by multi-finance companies is factoring, namely purchasing receivables at a discount. When factoring transactions are carried out with affiliated parties, there are transfer pricing issues in determining the discount rate. The OECD transfer pricing guidelines state that the discount rate can be tested for arm’s length principle using the Comparable Uncontrolled Price (CUP) method. This research focuses on analyzing the accuracy of applying the CUP method in testing the fairness of multi-finance company affiliate factoring transactions. This research uses qualitative methods, testing the accuracy of the CUP method with the concept of the most appropriate method. This research also tests the fairness of discount rates for affiliate factoring transactions carried out by PT Surya Artha Nusa Finance ("SANF"). The results of this research indicate that the CUP method is the most appropriate method for testing the fairness of affiliate factoring transaction discount rates, because the nature and characteristics of transactions are in accordance with the advantages of the CUP method. Functional analysis according to the method. Availability of data that can be obtained through financial reports or commercial databases for application of the method. As well as a high level of comparability of comparative data, and reliable adjustments can be made for the application of the CUP method. Testing the arm’s length of the discount rate on SANF shows that the SANF discount rate in affiliate transactions is below the arm’s length range.

Item Type:	Thesis (Sarjana)
Identification Number:	0523030019
Uncontrolled Keywords:	Factoring, Transfer Pricing, Comparable Uncontrolled Price, dan The Most Appropriate Method
Divisions:	Fakultas Ilmu Administrasi > Perpajakan
Depositing User:	agung
Date Deposited:	16 Jan 2024 01:49
Last Modified:	16 Jan 2024 01:49
URI:	http://repository.ub.ac.id/id/eprint/210536

Text (DALAM MASA EMBARGO) Rifqi Hasperi.pdf Restricted to Repository staff only until 31 December 2025. Download (3MB)

Actions (login required)

View Item