Indonesia Conference Directory

This research was conducted to analyze the transfer prices of arm-s length principle for management services transaction in PT Wijaya. One of the risks faced by PT Wijaya is the tax adjustment on management service transactions paid to related party if they do not fulfill the benefit test according to the arm-s length principle. The method used in this study is mixed method research to find out the related phenomena that occur in PT Wijaya so that it can be done to prove the economic or commercial value of PT Wijaya to enhance or maintain its business position. Data collection is done by interviewing and studying documents to obtain information relating to the provision of management services. The results of the study indicate that the services received by the PT Wijaya cannot be proven because they are not enough supporting documents and transaction is categorized as duplicated services. Duplicate service which means management services performed by PT Wijaya independently