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Transfer Pricing

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  • Handayani, Asri

Abstract

Transfer pricing (TP) merupakan jumlah uang yang digunakan untuk menjelaskan setiap transfer barang/jasa antar responsibility center (RC). Transfer pricing (TP) dapat pula didefinisikan sebagai nilai uang yang dilekatkan pada suatu transfer barang/jasa pada transaksi yang melibatkan setidaknya salah satu dari kedua pihak yang terlibat adalah sebuah pusat laba (PL)

Suggested Citation

  • Handayani, Asri, 2023. "Transfer Pricing," OSF Preprints k4zwm, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:k4zwm
    DOI: 10.31219/osf.io/k4zwm
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