Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Tax and Accounting
Sakti Prabowo
Polytechnic of State Finance STAN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Transfer Pricing in Cable Industry: Comparative Arm’s Length Profitability Using Tnmm Between Indonesian and Foreign Company Andri Marfiana; Endah Sitarasmi; Sakti Prabowo; Sandika Ilham Muhammad
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2355

Abstract

FThis study evaluates arm’s length profitability in the Indonesian cable industry by comparing the Return on Sales (ROS) of listed companies with independent foreign comparables using a Transactional Net Margin Method (TNMM) framework. Although the OECD Transfer Pricing Guidelines and Indonesia’s Minister of Finance Regulation Number 172 of 2023 provide a normative basis for comparability analysis, empirical evidence at the industry level remains limited. This study addresses this gap by applying a cross-jurisdictional comparability design within a capital-intensive manufacturing context, explicitly linking regulatory guidance with firm-level profitability assessment. The research adopts a descriptive-comparative approach using secondary financial data from Indonesian listed cable companies and independent foreign comparables identified through the ORBIS database. The results show that some companies fall within the interquartile range of comparable firms, while others deviate above or below the range, reflecting differences in operational performance, cost structures, and market conditions across firms and periods. These findings provide an empirical basis for assessing relative profitability positions; however, they should be interpreted as indicative rather than definitive evidence of compliance, given the reliance on external comparables and profitability-based testing. Overall, the study demonstrates that TNMM with ROS is analytically useful for evaluating profitability comparability in this context, while emphasizing the need for contextual interpretation beyond mechanical application of comparability criteria.
IMPACT OF MICRO CREDIT ON REGIONAL ECONOMY : THE CASE OF PEOPLE BUSINESS CREDIT (KUR) IN YOGYAKARTA PROVINCE Akhmad Solikin; Sakti Prabowo; M Heru Akhmadi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18668

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are very important for Indonesian economy. However, numerous obstacles prevent MSMEs development, including capital. To overcome the obstacle, Indonesian government launched Small or People Business Credit (PBC) or Kredit Usaha Rakyat (KUR). This article aims at analyzing PBC toward regional sectoral economy. This research uses Interregional Input-Output Table approach by using Interregional Input-Output Table of 2016, which is the most update table available. Shock data used was contract value of KUR in Province of Yogyakarta Special Region. The results show that the majority impacts of KUR disbursements are accrued by economic sectors in Yogyakarta Province, especially sectors of Wholesale and Retails, Car and Motorcycle Reparation; Agriculture, Forestry and Fishery; Manufacturing Industry; and Other Services. Impacts of KUR disbursements on economic sectors in other provinces are very limited.
Co-Authors Andri Marfiana Endah Sitarasmi M Heru Akhmadi Sandika Ilham Muhammad Solikin, Akhmad