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All Journal Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Security Intelligence Terrorism Journal (SITJ)
Sundawan Salya
Sekolah Tinggi Intelijen Negara
Humanities Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Tax Intelligence Analysis in Mitigating the Threat of Tax Evasion Through Transfer Pricing Practices in the Palm Oil Industry: A Case Study of PT Asian Agri Group Dimas Dwiaryanto; Sundawan Salya; Ivan Yulivan
Security Intelligence Terrorism Journal (SITJ) Vol. 3 No. 2 (2026)
Publisher : Pusat Studi Politik dan Kebijakan Strategis Indonesia (POLKASI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70710/sitj.v3i2.97

Abstract

The palm oil sector stands as a strategic pillar for Indonesia's economy, significantly contributing to the nation's GDP and fiscal revenue. However, the industry faces acute non-conventional threats from tax evasion orchestrated via abusive transfer pricing (TP) mechanisms. This study analyzes the root causes and multidimensional impacts of these threats and formulates a robust tax intelligence strategy to safeguard national economic resilience. Adopting a post-positivist paradigm, this qualitative descriptive research evaluates the landmark case of PT Asian Agri Group (AAG), which legally resulted in a state loss of Rp1.25 Trillion. Data collection involved in-depth, semi-structured interviews with eight purposively selected strategic informants across the State Intelligence Agency (BIN), the Directorate General of Taxes (DJP), industry representatives, and tax practitioners. Integrating Creswell’s thematic framework with the Intelligence Analysis Cycle, the findings indicate that the threat level of transfer pricing-driven tax evasion is 'Acute' (Threat Coefficient Score: 19), propelled by a perfect synergy between strategic corporate intent (desire for zero-tax structures) and sophisticated operational capabilities (cross-border shell companies, faked invoicing, and fabricated expenses). Utilizing Barry Buzan’s security matrix, the study shows that the impact spans across economic, political, and societal dimensions, distorting market competition and eroding fiscal sovereignty. Grounded in Arthur F. Lykke Jr.’s strategic model, this paper prescribes a layered intelligence framework emphasizing advanced Big Data Analytics, digital forensically driven evidence gathering to prove mens rea, global data exchange matching (AEoI/CbCR), and interagency enforcement taskforces as a critical deterrence paradigm.
Komunikasi Politik Partai Ummat di Media Sosial: Populisme Agama dan Dampaknya pada Demokrasi 2024 Rizki Insani; Sundawan Salya; Pratama Dahlian Persadha
Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Vol 13, No 2 (2024)
Publisher : Universitas Tribhuwana Tungga Dewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/jisip.v13i2.3003

Abstract

The research aims to analyze the characteristics of using religion-based populist issues as part of the political communication of the Ummat Party, understand its impact on national integration, and examine intelligence efforts to counter the threat of religion-based populism. The research employs a qualitative methodology with a case study approach, involving social media content analysis, interviews, and literature studies to supplement the research data. The findings identify that the Ummat Party consistently produces, reproduces, and distributes hatred, fear, and distortion to criticize various policies implemented by the government under President Joko Widodo's leadership to evoke public emotions. This research is expected to provide a profound understanding of the threat posed by the use of religion-based populist issues and ways to counteract such threats, as well as to offer recommendations as strategic steps in addressing this menace.Penelitian ini bertujuan untuk menganalisis karakteristik penggunaan isu populisme berbasis agama sebagai bagian dari komunikasi politik Partai Ummat, mengetahui dampaknya bagi integrasi nasional serta mengetahui upaya intelijen dalam menangkal ancaman dari penggunaan populisme berbasis agama. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus serta melibatkan analisis konten media sosial, wawancara dan studi literatur untuk melengkapi data penelitian. Temuan penelitian mengidentifikasi bahwa Partai Ummat secara konsisten memproduksi, mereproduksi dan mendistribusi kebencian, ketakutan dan ketimpangan untuk mengkritisi berbagai kebijakan yang dijalankan oleh pemerintah di bawah kepemimpinan Presiden Joko Widodo untuk menggugah emosi khalayak. Hasil penelitian ini diharapkan dapat memberikan pemahaman mendalam tentang ancaman penggunaan isu populisme berbasis agama dan cara menangkal ancaman tersebut, serta memberikan rekomendasi sebagai langkah strategis dalam mengatasi ancaman ini.
Co-Authors Dimas Dwiaryanto Ivan Yulivan Pratama Dahlian Persadha Rizki Insani