ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR INDEPENDEN DI KAWASAN ASIA DAN APLIKASINYA DALAM MENENTUKAN PEMBANDING KEWAJARAN DAN KEWAJARAN USAHA

INFO ARTHA

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Field Value
 
Title
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR INDEPENDEN DI KAWASAN ASIA DAN APLIKASINYA DALAM MENENTUKAN PEMBANDING KEWAJARAN DAN KEWAJARAN USAHA
 
Creator Dewi, Ni Luh Rian
Kustiani, Nur Aisyah
 
Subject
transfer pricing; arms length principal; profitabilitas; net cost plus margin; return on asset
 
Description
In the tax audit on companies which involves transfer pricing in their transaction, tax auditor must determine benchmark companies to determine the arms length principle to be met by the companies. This study aims to analyze determinant factors of the profitability of independent manufacturing companies in Asia. Determinant factors of profitability can be used to determine the appropriate comparison companies. The study used two models with Plust net cost margin and return on assets as dependent variables of each model. Whereas, the independent variables used in this study are the ratio of operating revenue / net sales; operating profit; number of employees; payroll; total assets; tangible fixed assets; net working capital, cash and cash equivalent; other assets; geography; and industry. The results show that operating profit; net working capital; cash and cash equivalent and geography influence significantly and have been tested to determine comparator companies in determining the arms length principle. 
 
Publisher Polytechnic of State Finance STAN
 
Contributor

 
Date 2017-05-23
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.pknstan.ac.id/index.php/JIA/article/view/50
10.31092/jia.v3i0.50
 
Source INFO ARTHA; Vol 3 (2016): Edisi Maret; 154-169
JURNAL INFO ARTHA; Vol 3 (2016): Edisi Maret; 154-169
2581-0839
0852-6737
10.31092/jia.v3i0
 
Language ind
 
Relation http://jurnal.pknstan.ac.id/index.php/JIA/article/view/50/38
 
Rights Copyright (c) 2017 INFO ARTHA
 

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