NILAI PASAR WAJAR SAHAM PT. AQUA GOLDEN MISSISIPI Tbk PASCA INDIKASI TRANSFER PRICING

In this thesis discusses the transfer pricing where it happen. This is caused because of the cooperation between parent companies and subsidiaries which market and produce and sell the same brand. With this it is alleged the existence of the company�s earnings but get in onother companies in such...

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Main Authors: , Imam Sudirman, S.E., , Dr. Ertambang Nahartyo, M.Sc.
Format: Thesis
Published: [Yogyakarta] : Universitas Gadjah Mada 2011
Subjects:
ETD
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author , Imam Sudirman, S.E.
, Dr. Ertambang Nahartyo, M.Sc.
author_facet , Imam Sudirman, S.E.
, Dr. Ertambang Nahartyo, M.Sc.
author_sort , Imam Sudirman, S.E.
collection UGM
description In this thesis discusses the transfer pricing where it happen. This is caused because of the cooperation between parent companies and subsidiaries which market and produce and sell the same brand. With this it is alleged the existence of the company�s earnings but get in onother companies in such a small. Portion group stock owners (62 people), asunwilling sellers even thought little or small but there, just enjoying the dividends the company, should we think. PT. AGM as a willing buyer data analyzed are financial reporting data in 2009, from 2005 until 2009, purpose of this study are : The research purpose to calculate the fair market value of shares amounting to 100 percent of PT Aqua Golden Misissipi tbk. Research purpose including calculatingan indication of a transfer pricing. To the parties for decision makers to be careful with the possibilities that occurbehind this all. Especially to researchers as the experience to determine the fair market periode in the same case. The approach income approach with the DCF method and approach the market with multiple comparison method of the open market. From this stock assessment calculation with 2 (two) approach, market approach and income approach with DCF method obtained results Rp211.890 per share and the market approach is obtained by Rp160.133. Rekonsiliation value by 60 percent weight to DCF and comparative market data by 40 percent, then the resulting fair market value amounting to Rp191.187. This is still much smaller compared to that occurred in exchange for minority shares in the repurchase of Rp500.000,- per share. Repurchase conclusion of Rp500.000,- per share has been very fair, although there are indications of Transfer Pricing.
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spelling oai:generic.eprints.org:896322014-08-20T02:52:03Z https://repository.ugm.ac.id/89632/ NILAI PASAR WAJAR SAHAM PT. AQUA GOLDEN MISSISIPI Tbk PASCA INDIKASI TRANSFER PRICING , Imam Sudirman, S.E. , Dr. Ertambang Nahartyo, M.Sc. ETD In this thesis discusses the transfer pricing where it happen. This is caused because of the cooperation between parent companies and subsidiaries which market and produce and sell the same brand. With this it is alleged the existence of the company�s earnings but get in onother companies in such a small. Portion group stock owners (62 people), asunwilling sellers even thought little or small but there, just enjoying the dividends the company, should we think. PT. AGM as a willing buyer data analyzed are financial reporting data in 2009, from 2005 until 2009, purpose of this study are : The research purpose to calculate the fair market value of shares amounting to 100 percent of PT Aqua Golden Misissipi tbk. Research purpose including calculatingan indication of a transfer pricing. To the parties for decision makers to be careful with the possibilities that occurbehind this all. Especially to researchers as the experience to determine the fair market periode in the same case. The approach income approach with the DCF method and approach the market with multiple comparison method of the open market. From this stock assessment calculation with 2 (two) approach, market approach and income approach with DCF method obtained results Rp211.890 per share and the market approach is obtained by Rp160.133. Rekonsiliation value by 60 percent weight to DCF and comparative market data by 40 percent, then the resulting fair market value amounting to Rp191.187. This is still much smaller compared to that occurred in exchange for minority shares in the repurchase of Rp500.000,- per share. Repurchase conclusion of Rp500.000,- per share has been very fair, although there are indications of Transfer Pricing. [Yogyakarta] : Universitas Gadjah Mada 2011 Thesis NonPeerReviewed , Imam Sudirman, S.E. and , Dr. Ertambang Nahartyo, M.Sc. (2011) NILAI PASAR WAJAR SAHAM PT. AQUA GOLDEN MISSISIPI Tbk PASCA INDIKASI TRANSFER PRICING. UNSPECIFIED thesis, UNSPECIFIED. http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=52055
spellingShingle ETD
, Imam Sudirman, S.E.
, Dr. Ertambang Nahartyo, M.Sc.
NILAI PASAR WAJAR SAHAM PT. AQUA GOLDEN MISSISIPI Tbk PASCA INDIKASI TRANSFER PRICING
title NILAI PASAR WAJAR SAHAM PT. AQUA GOLDEN MISSISIPI Tbk PASCA INDIKASI TRANSFER PRICING
title_full NILAI PASAR WAJAR SAHAM PT. AQUA GOLDEN MISSISIPI Tbk PASCA INDIKASI TRANSFER PRICING
title_fullStr NILAI PASAR WAJAR SAHAM PT. AQUA GOLDEN MISSISIPI Tbk PASCA INDIKASI TRANSFER PRICING
title_full_unstemmed NILAI PASAR WAJAR SAHAM PT. AQUA GOLDEN MISSISIPI Tbk PASCA INDIKASI TRANSFER PRICING
title_short NILAI PASAR WAJAR SAHAM PT. AQUA GOLDEN MISSISIPI Tbk PASCA INDIKASI TRANSFER PRICING
title_sort nilai pasar wajar saham pt aqua golden missisipi tbk pasca indikasi transfer pricing
topic ETD
work_keys_str_mv AT imamsudirmanse nilaipasarwajarsahamptaquagoldenmissisipitbkpascaindikasitransferpricing
AT drertambangnahartyomsc nilaipasarwajarsahamptaquagoldenmissisipitbkpascaindikasitransferpricing