Article Per Year (5 Year)
p-Index From 2020 - 2025
1.908
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi International Research Journal of Business Studies (E-Journal) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi dan Bisnis Jurnal Aplikasi Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Ekopedia: Jurnal Ilmiah Ekonomi
Dahlia Sari
Department Of Accounting, Universitas Indonesia, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Owner : Riset dan Jurnal Akuntansi

 1 
Sengketa Pajak atas Koreksi Biaya Royalti dan Secondary Adjustment (Studi Kasus Putusan Banding PT XYZ) Widhi Nugroho Budi Prasetyo; Dahlia Sari
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1697

Abstract

The purpose of this study is to analyze transfer pricing disputes over royalty cost correction and the imposition of Secondary Adjustment and provide recommendations both to the tax authorities in the audit process and to taxpayers in the company's financial reporting in the future. Based on the object of research, there are differences in the results of the decision on the dispute over the correction of royalty costs of PT XYZ for the 2009 to 2015 tax years and there has been no research on the imposition of Secondary Adjustment in previous studies. The research method used is a qualitative method with a case study approach by looking at secondary data in the form of PT XYZ Appeal Decisions for tax years 2009, 2011, 2013, 2014 and 2015 as well as interviews with consultants, tax auditors and objection reviewers. The results of the study concluded that the royalty fees charged were not in accordance with the arm’s length principles. The tax auditors is less than optimal in conducting the examination by not imposing Secondary Adjustment for the examination of Tax Years 2013, 2014 and 2015.
Kepemilikan Institusional, Kompetensi CFO, Ketidakpastian Lingkungan dan Penghindaran Pajak Sari, Dahlia; Riantida Simamora, Lolita
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2446

Abstract

This research examines the relationship between institutional ownership and CFO competence in relation to tax avoidance, as well as the moderating role of environmental uncertainty in tax avoidance behavior. The study utilizes a sample of 474 observations from publicly listed companies in the Indonesia Stock Exchange (BEI) during the period of 2016-2021. The findings of this study provide evidence that high levels of institutional ownership are associated with increased tax avoidance activities, while CFO competence is positively related to tax avoidance behavior. Moreover, the results demonstrate that environmental uncertainty weakens the negative relationship between institutional ownership and tax avoidance, while it strengthens the positive relationship between CFO competence and tax avoidance. These findings have implications for regulators to continuously improve tax regulations and consider implementing punishments as deterrents for corporate taxpayers engaged in tax avoidance practices.
Penerapan BEPS Action Plan 4 sebagai Penangkal Penghindaran Pajak melalui Pembebanan Biaya Pinjaman Ibrahim, Havidz; Sari, Dahlia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2043

Abstract

Since 2015, the government has enacted an interest limitation rule to prevent excessive interest deduction and tax avoidance. However, this regulation is not aligned with the BEPS Action Plan 4 released by the OECD. Previous research had been conducted quantitatively to measure the effectiveness of the current interest limitation rule in Indonesia. However, the result still inconclusive. Some research concluded that the current interest limitation rule is effectively impacted the tax avoidance, while other research concluded otherwise. Furthermore, previous research suggested the importance of future research concerning the BEPS Action Plan 4 implementation in Indonesia. In order to fill the gap, this study aims to evaluate the effectiveness of the current regulation in Indonesia and provide ideal recommendations for implementing the BEPS Action Plan 4 to prevent tax avoidance. The research uses qualitative methods, including case studies and data acquisition techniques like interviews and document analysis. The study found that the current interest limitation rule in Indonesia is not effective in preventing tax avoidance. The OECD's BEPS Action Plan 4 recommendations are considered more effective as an anti-tax avoidance model. The ideal approach for implementation in Indonesia is the mandatory fixed ratio rule method based on EBITDA, with a de minimis threshold. The recommended ratio aligns with the OECD's recommendations, but should be periodically updated according to economic conditions. This approach should apply to both single entities and taxpayers who are group members.
Co-Authors Christina Nainggolan Christine Tjen Erfelinda Noorkhaista, Erfelinda Havidz Ibrahim Ibnu Yudhi Wibowo Ibrahim, Havidz Jatmika, Aqmarina Ishmah Junda Harahap Muhammad, Fadel Mirojd Ningtias Safitri Riantida Simamora, Lolita Rijal Allamah Harahap Sandy Kuswara Simanjuntak, Patrick Naomi Maysias Widhi Nugroho Budi Prasetyo