Record Detail

This study aims to determine the implementation of transfer pricing
policies with parties that have a special relationship with PT PGN
which is engaged in the transmission and distribution of natural gas.
This type of research is qualitative research. Data collection
techniques using observation, interviews and documentation. Data
analysis techniques using data reduction, data presentation, and
data verificatio n. Data obtained from library searches and
interviews. Based on the research results, it shows that as a
company involved in business activities, it has carried out the
obligation to make transfer pricing documentation in accordance
with PMK No.213/PMK.03/ 2016.