This method is suitable By the buyer from the resale of goods or services. Purchas from the seller as a reference for determining the transfer price. This method is suitable for use if the buyer is a distributor or retail trader3. Who does not make significant changes or add value to the goods or services purchas. Example PT A sells good X to PT B at a price of IDR per unit. PT B resells item X to end customers at a price of IDR per unit. PT Bs gross profit margin is Rp RpIf the normal gross profit margin for similar.
Transactions in the market
Is then a reasonable transfer price Kuwait Mobile Number List between. PT A and PT B is IDR per unit IDR x. Costplus method cost plus method CPM This method uses a markup on the costs of producing or providing goods or services by the seller as a reference for determining the transfer price. This method is suitable for use if the seller is a producer or service provider who provides standard or routine goods or services to the buyer. Example PT A produces good X at a cost of IDR per unit. PT A sells good X to PT B at a price of IDR per unit. The markup on PT As production costs is Rp.
Rp If the normal
Markup for a similar transaction Italy Telegram Number in the market is then a reasonable transfer price between PT A and PT B is IDR per unit IDR x . Profit sharing method profit split method PSM This method uses the allocation of joint profits obtain by the parties involv in the transaction bas on the relative contribution of each party as a reference for determining the transfer price. if the transaction involves intangible assets the transactions are closely integrat or there are no reliable comparable transactions. Example PT A and PT B carry out joint transactions to develop and market new products.