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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan
Noer Azam Achsani
Institut Pertanian Bogor, Indonesia
Economics, Econometrics & Finance Social Sciences

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Determinants of Transfer Pricing Risk at the Operating Profit Margin Level: Evidence from Foreign Direct Investment Firms in Indonesia Yulian Tri Darmawan; Noer Azam Achsani; Bayu Bandono
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 3 (2026): JIMKES Edisi Mei 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i3.5159

Abstract

This study investigated the determinants of transfer pricing risk at the operating profit margin level among foreign direct investment companies. The research addresses whether multinational ownership structures and affiliated transaction types contribute differently to profitability deviations relative to comparable independent firms. Using panel data from 131 foreign-owned companies (318 firm-year observations) during 2020–2024, the study applies a random effects model with robust standard errors, complemented by FGLS and System GMM for robustness checks. The findings show that foreign ownership, intangible goods transactions, intercompany loan transactions, and leverage have positive and significant effects on transfer pricing risk, while business turnover has a negative effect. Tangible goods and service transactions, as well as the number of related entities, do not exhibit significant effects. The results indicate that transfer pricing risk is concentrated in transactions characterized by valuation discretion and financial structuring complexity. By employing operating profit margin-based comparability analysis as a measurable risk indicator, this study contributes empirical evidence to support risk-based tax supervision strategies and highlights high-risk transaction categories for more targeted transfer pricing audits.
The Impact of the Basel III Framework Implementation on Banking Performance in Indonesia Andri Tri Wibowo; Noer Azam Achsani; Zenal Asikin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4805

Abstract

Banking stability is crucial to Indonesia’s financial resilience. Following the 2008 global crisis, Basel III was introduced to reinforce banks’ capital, leverage, and liquidity frameworks. This study aims to analyze the impact of the implementation of the Basel III framework on the financial performance of Indonesian banks, particularly on profitability and operational efficiency during the 2018-2024 period. This study uses secondary quantitative data obtained from the annual financial statements and published reports of publicly listed conventional commercial banks. The collected data include information related to Basel III implementation. Data processing methods used descriptive analysis and dynamic common correlated effects panel data regression analysis. The research data are sourced from financial reports officially published by each bank. The results show that the success of Basel III implementation depends not only on compliance levels but also on each bank’s ability to balance stability, efficiency, and growth. For banks, capital optimization, leverage management, and adaptive liquidity strategies are key. Regulators require proportional policy calibration and risk-based supervision. With the right approach, Basel III can be a strategic instrument for sustainably strengthening the competitiveness and resilience of the national banking system.
Co-Authors Andri Tri Wibowo Bayu Bandono Yulian Tri Darmawan Zenal Asikin