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All Journal Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM)
Farhan Fadil Ghifari
Universitas Pembangunan Jaya, Indonesia
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Accounting Training and Mentoring “Accounting Goes to School” for High School Students in South Tangerang Irma Paramita Sofia; Fitriyah Nurhidayah; Farhan Fadil Ghifari
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v5i1.1543

Abstract

One of the key challenges we face in the modern era is the increasing openness not only in the movement of goods and services but also in the global labor market. Accounting knowledge is very important for personal life and future careers. Accounting knowledge is not only used for business purposes but also as a basis for effective calculations. However, not a few students, including college students, have difficulty learning accounting. The partner of this community service activity is SMA Yadika 5, South Tangerang. This activity was carried out to guide application-based financial accounting learning, and also to increase the understanding of financial accounting concepts, namely those of SMK Negeri 2 Pondok Aren South Tangerang, who participate in financial accounting tutoring activities.  Department of Accounting Universitas Pembangunan Jaya has carried out an activity devoted to the community. The material provided covers accounting practice questions, a finance-based application.
The Effect of Taxes, Leverage and Bonus Mechanisms on Transfer Pricing Decisions Farhan Fadil Ghifari; Cynthia Sari Dewi; Adven Filipi Baresi; Beryl Ezra Hutahuruk; Hanifah Pagar Alam
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.2944

Abstract

This study aims to examine the impact of taxes on transfer pricing practices, with leverage and bonus mechanisms included as control variables. Transfer pricing is a strategic issue for multinational companies engaging in transactions with related parties, as it may be used to shift profits and reduce tax burdens. This research employs a quantitative approach using multiple linear regression analysis. The study utilizes secondary data obtained from the annual financial statements of multinational companies listed on the Indonesian Stock Exchange for the period 2020–2024. Data analysis includes descriptive statistics, model feasibility testing using the F-test, hypothesis testing using the t-test, and evaluation of the coefficient of determination. The results indicate that taxes, proxied by Book Tax Difference, have a positive and significant impact on transfer pricing practices, suggesting that a larger gap between accounting profit and taxable profit increases the likelihood of transfer pricing. In contrast, leverage measured by the Debt to Equity Ratio shows a negative but statistically insignificant effect, while bonus mechanisms do not have a significant impact on transfer pricing. Furthermore, the coefficient of determination indicates that the explanatory power of the model is relatively low, implying that transfer pricing decisions are influenced by other factors beyond those examined in this study.
Co-Authors Adven Filipi Baresi Beryl Ezra Hutahuruk Cynthia Sari Dewi Fitriyah Nurhidayah Hanifah Pagar Alam Irma Paramita Sofia