EVALUASI PENETAPAN HARGA TRANSFER DI PT X

Anita Purwaningsih, Dr. Hardo Basuki, M. Soc. Sc

2011 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Harga Transfer ( Transfer Pricing) merupakan suatu harga jual khusus untuk produk yang ditansfer antar divisi dalam suatu perusahaan. Penetapan harga transfer dilakukan jika dalam perusahaan dengan sistem desentralisasi terdapat transaksi antar divisi. Transaksi internal antar divisi memerlukan harga transfer yang ideal yaitu harga transfer yang mampu menjaga evaluasi kinerja yang akurat dan wajar, mampu menjaga kesesuaian tujuan perusahaan serta harga transfer ini harus dapat memberikan motivasi kepada manajer divisi untuk bekerja lebih baik tanpa mengorbankan kepentingan perusahaan secara keseluruhan. Penelitian ini bertujuan mengevaluasi penetapan harga transfer di PT. X untuk divisi yang baru berdiri yaitu Divisi Metal. Penetapan harga transfer berdasarkan biaya standar penuh digunakan untuk memotivasi manajer divisi mencapai goal congruence sehingga perusahaan dapat bersaing dengan kompetitor. Hasil penelitian ini menunjukkan bahwa penetapan harga transfer berdasarkan biaya standar penuh belum bisa memotivasi manajer divisi untuk mencapai goal congruence. Berdasarkan karakteristik divisionalisasi di PT. X maka dalam penetapan harga transfer harus memperhatikan standar industri sejenis dan didasarkan pada biaya standar variable. Hal ini akan menghindari konflik antar divisi dan dapat memotivasi manajer divisi untuk mencapai goal congruence.

Transfer pricing represents a special price of a product that is interdivisionally transferred in an organization. The transfer pricing is conducted when a decentralized company makes inter-divisional transaction. The internal transaction between the divisions requires an ideal transfer pricing, which is the one able to maintain an accurate and proper performance valuation, the appropriateness of the company’s objectives and the transfer pricing has to be able to motivate the divisional managers to work better without sacrificing the interests of the company as a whole. The study aims at evaluating the transfer pricing of PT. X for the newly established division, which is Divisi Metal. The transfer pricing is based on the full standard cost used to motivate the divisional managers to meet the goal of congruence that the company is able to compete with the existing competitors. The results of the study show that the transfer pricing is based on the full standard and has not been able to motivate the divisional managers to meet the goal of congruence. Based on the divisional characteristics of PT. X the transfer pricing must be conducted by considering similar industrial standard and based on the variable standard cost. It will avoid inter-division conflict and be able to motivate the divisional managers to meet the goal of congruence.

Kata Kunci : Desentralisasi, Harga Transfer, Biaya Standar, Goal Congruence