Transfer Pricing Course unit title Transfer Pricing Course unit code AKP604 Type of course unit (compulsory, optional) Optional Level of course unit (according to EQF: first cycle Bachelor, second cycle Master) Second Cycle Master Year of study when the course unit is delivered (if applicable) 2021–2022 Semester/trimester when the course unit is delivered 3rd semester Number of ECTS credits allocated 4,8 ECTS Name of lecturer(s) Dr. Elia Mustikasari, M.Si, CA, CMA, BKP, BAK, Ak. Wan Juli, SE, MBA, CPA, BKP, Ak. Learning outcomes of the course unit Students are able to explain the basic concept of arm's length in Transfer Pricing Students are able to apply how to set the price Students are able to apply how to test the price Students are able to prepare the necessary documentation in the Transfer Pricing Mode of delivery (face-to-face, distance learning) Face-To-Face and Distance Learning (using AULA UNAIR) Prerequisites and co-requisites (if applicable) - Course content Preliminary: Transfer Pricing in Tax perspective The behavior of multinational companies in Transfer Pricing Rules of law on Transfer Pricing, both national and international Basic concepts: Definition of Transfer Pricing Principles of National and International Tax Law Arm's Length Principle Functional Analysis: Function Analysis Asset Analysis Risk Analysis Comparability Analysis Comparable & reliable comparable Comparability analysis steps Comparable factors Selecting Comparator: Internal and External Comparison Guide to Choosing the Right Comparator Transfer Pricing Analysis Method: The history of Transfer Pricing method and aspects of method selection Traditional Transaction Methods Transactional Profit Methods Arm's Length Measurement Issues: Problems in Comparability Adjustment Aggregation Approach and Financial Statement Segmentation Segregation: Segregation Aggregation Profit Level Indicator Fairness Range Recommended or required reading and other learning resources/tools Darussalam, Danny Septriadi dan B. Bawono Kristiaji (Editors), Edisi Revisi 2017, Transfer Pricing: Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional, Danny Darussalam Tax Centre. OECD Guidelines 2017. Laws and Regulations that apply in Indonesia. Planned learning activities and teaching methods Lectures Discussion Individual assignments Language of instruction Bahasa Indonesia Assessment methods and criteria Midterms 40%, Finals 60%