Analisis Penerapan Transfer Pricing (Harga Transfer) pada PT Indonesia Power
DOI:
https://doi.org/10.36312/907q5x20Keywords:
Transfer Pricing, Pusat Pertanggungjawaban, Harga Energi Listrik, Kinerja PerusahaanAbstract
Penelitian ini membahas penerapan transfer pricing (harga transfer) pada PT Indonesia Power dengan menitikberatkan pada konsep harga transfer negosiasi, khususnya dalam penetapan komponen biaya transfer serta peluang dan kendala pengembangannya. Transfer pricing memiliki peran strategis dalam penentuan harga energi listrik yang ditransfer kepada PT PLN (Persero), mengingat transaksi tersebut terjadi dalam satu kelompok usaha antara perusahaan induk dan anak perusahaan sehingga tidak sepenuhnya mencerminkan transaksi bisnis murni. Penelitian ini mengkaji penerapan pusat pertanggungjawaban di PT Indonesia Power, mekanisme penetapan dan penerapan sistem transfer pricing, serta dampak pemilihan metode transfer pricing terhadap kinerja perusahaan. Selain itu, penelitian ini juga menelaah sejauh mana sistem transfer pricing mampu mendorong unit pembangkitan dalam menjaga tingkat ketersediaan instalasi tenaga listrik dan meningkatkan akurasi pengukuran energi. Metode penelitian yang digunakan adalah deskriptif analitik dengan pendekatan studi kasus, dengan data yang diperoleh melalui penelitian lapangan dan studi kepustakaan. Hasil penelitian menunjukkan bahwa PT Indonesia Power memperlakukan setiap unit pelapor sebagai pusat biaya untuk menilai kinerja manajerial. Penerapan mekanisme transfer pricing digunakan sebagai alat pengukuran optimalisasi operasi unit pembangkitan dengan mempertimbangkan kendala teknis sistem pasokan tenaga listrik. Namun demikian, sistem penetapan harga transfer yang diterapkan dinilai belum sepenuhnya efektif sebagai sinyal pengambilan keputusan manajerial dalam upaya meningkatkan kinerja keuangan dan operasional perusahaan secara simultan.
This study examines the implementation of transfer pricing at PT Indonesia Power by focusing on the concept of negotiated transfer pricing, particularly in the determination of transfer cost components as well as the opportunities and constraints for its development. Transfer pricing plays a strategic role in determining the price of electrical energy transferred to PT PLN (Persero), considering that such transactions occur within a business group between a holding company and its subsidiary and therefore do not fully represent arm’s length transactions. This study analyzes the application of responsibility centers at PT Indonesia Power, the determination and implementation of the transfer pricing system, and the impact of transfer pricing method selection on corporate performance. In addition, it explores the extent to which the transfer pricing system encourages power generation units to maintain the availability of electricity generation facilities and to improve the accuracy of energy measurement. The research employs a descriptive analytical method with a case study approach, using data obtained from field research and literature review. The findings indicate that PT Indonesia Power treats each reporting unit as a cost center for the purpose of evaluating managerial performance. The transfer pricing mechanism is applied as a tool to measure the optimization of power plant operations while considering technical constraints within the electricity supply system. However, the transfer pricing system implemented is considered insufficient as a managerial decision signal for simultaneously improving the company’s financial and operational performance.
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