ANALISIS KEWAJARAN TRANSAKSI AFILIASI PT SEPATU BATA TBK TAHUN 2019. (Indonesian)

Background: The main focus of the research includes an analysis of the application of the arm's length principle to raw material purchase transactions from affiliated entities, purchases of finished goods from affiliated entities, and sales of finished goods to affiliated entities during 2019. Purpose: The purpose of this research is to evaluate transfer pricing transactions that occur between PT Sepatu Bata Tbk and affiliated parties Method: The method of searching and processing data applied to this research is qualitative descriptive with a case study approach. Evaluation is carried out by examining pricing on affiliated transactions, particularly in the purchase and sale of goods. Results: The results of this study measure the fairness of transactions between PT Sepatu Bata Tbk and affiliated entities, using the Transactional Net Margin Method (TNMM). Based on the financial statements for Tax Year 2019, PT Sepatu Bata Tbk shows a TNMM of 34.91%, which puts the company's profitability level above the interrange quartile. From these results, it can be concluded that based on PER-32/PJ/2011, the transaction between PT Sepatu Bata Tbk and affiliated entities has complied with the arm's length principle. Conclusion: The level of profitability obtained indicates the conformity of transactions based on established guidelines, indicating that transactions between the company and affiliated entities are in accordance with applicable rules. [ABSTRACT FROM AUTHOR]

Latar Belakang: Fokus utama penelitian mencakup analisis terhadap penerapan prinsip kewajaran dan praktik umum (arm’s length principle) pada transaksi pembelian bahan baku dari entitas terafiliasi, pembelian barang jadi dari entitas terafiliasi, dan penjualan barang jadi kepada entitas terafiliasi selama tahun 2019. Tujuan: Tujuan dari dilaksanakannya penelitian ini ialah melakukan evaluasi transaksi transfer pricing yang terjadi antara PT Sepatu Bata Tbk dan pihak terafiliasi. Metode: Metode pencarian dan pengolahan data yang diaplikasikan pada penelitian ini adalah deskriptif kualitatif dengan pendekatan studi kasus. Evaluasi dilakukan dengan memeriksa penetapan harga pada transaksi terafiliasi, khususnya dalam pembelian dan penjualan barang. Hasil: Hasil dari penelitian ini mengukur kewajaran dari transaksi antara PT Sepatu Bata Tbk dan entitas terafiliasi, menggunakan Transactional Net Margin Method (TNMM). Berdasarkan laporan keuangan Tahun Pajak 2019, PT Sepatu Bata Tbk menunjukkan TNMM sebesar 34,91%, yang menempatkan tingkat profitabilitas perusahaan di atas kuartil inter-range. Dari hasil ini, dapat disimpulkan bahwa berdasarkan PER32/PJ/2011, transaksi antara PT Sepatu Bata Tbk dan entitas terafiliasi telah mematuhi prinsip kewajaran dan praktik umum (arm’s length principle). Kesimpulan: Tingkat profitabilitas yang diperoleh menunjukkan kesesuaian transaksi berdasarkan panduan yang ditetapkan, menunjukkan bahwa transaksi antara perusahaan dan entitas terafiliasi telah sesuai dengan aturan yang berlaku. [ABSTRACT FROM AUTHOR]

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