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This paper identifies fiscal year (FY) 2019 of Sapi Bernyanyi’s related party service transactions as one possible area for efficiency improvement and its impact on costing and corporate taxable income. This study also proposes the adoption and implementation of the Activity-Based Costing to complement / supplement Sapi Bernyanyi’s existing costing methods. Comparison of unit costs obtained from both methods are also presented as well as the general chargeability of related party service items according to Indonesian transfer pricing rules for future billings and management consideration. This research is considered important as it concerns and potentially makes significant practical knowledge contribution in the areas of operational objectives/excellence that determines the existence/success of the business, (tax) regulatory compliance and the tax revenue repercussion in the countries/jurisdictions involved.
ASIN : B096MP4CB7
Publisher : International Academy of Social Science and Economics (3 June 2021)
Language : English
