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EVALUASI PENENTUAN HARGA TRANSFER STUDI KASUS PADA PT BANK MANDIRI TBK SURAKARTA

By , RAIDAH SALMA SANTOSO and , Rusdi Akbar, M.Sc., Ph.D., CMA.

Abstract

This study takes the research object of �The Evaluation of Transfer Pricing at PT Bank Mandiri Tbk Surakarta�. The purpose of this study is to analyze the transfer pricing method used in PT Bank Mandiri Tbk and the implications of transfer pricing as a result of strategic business units systems through the organization. The study was conducted from literature study, observation, and interviews. The main transfer processes in PT Bank Mandiri Tbk is the transfer of funds among divisions called funds transfer pricing (FTP). Based on the evaluation of the transfer pricing methods, PT Bank Mandiri Tbk use a single rate with a multiple pools method approach that takes the funds based on the maturity and the market price. Theoretically, the transfer pricing is quite fair. The price is an important role of the transfer process as a basis of measuring the performance of division on the organization. This study found the gap of the transfer price information between treasury division and branches of Bank Mandiri Surakarta. For the usage of the pricing strategy to customer, the information should be updated to the branch level. Keywords: transfer pricing, funds transfer pricing, a multiple pool method, performance assessmen

Topics: ETD
Publisher: [Yogyakarta] : Universitas Gadjah Mada
Year: 2014
OAI identifier: oai:generic.eprints.org:134604/core8303
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