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All Journal JURNAL EDUCATION AND DEVELOPMENT Journal of Industrial Engineering & Management Research (JIEMAR) Journal Of Human And Education (JAHE) Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) International Journal Management and Economic (IJME) Journal of Artificial Intelligence and Digital Business Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Socius: Social Sciences Research Journal JACTA: Journal of Accounting and Tax Jurnal Portofolio: Jurnal Manajemen dan Bisnis Jurnal Price : Ekonomi dan Akuntasi
Sudirman, Ganefo
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Pengaruh Beban Pajak, Aset Takberwujud, dan Kepemilikan Asing terhadap Indikasi Praktik Transfer Pricing pada Perusahaan Sektor Barang Konsumen Primer Subsektor Makanan dan Minuman yang Terdaftar di BEI Periode 2019–2023 Al Amin, Zaid; Sudirman, Ganefo; Mahwiyah, Mahwiyah
Jurnal Akuntansi dan Manajemen Bisnis Vol. 6 No. 01 (2026): April: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v6i01.2674

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Beban Pajak, Aset TakBerwujud, dan Kepemilikan Asing terhadap Indikasi Praktik Transfer Pricing pada perusahaan Sektor Barang Konsumen Primer Subsektor Makanan dan Minuman yang Terdaftar di BEI Periode 2019–2023. Dengan menggunakan pendekatan kuantitatif dan analisis regresi linier berganda, hasil penelitian menunjukkan bahwa Beban Pajak dan Kepemilikan Asing berpengaruh negatif dan signifikan terhadap indikasi praktik transfer pricing. Temuan ini mengindikasikan bahwa perusahaan dengan beban pajak yang tinggi atau proporsi kepemilikan asing yang besar cenderung lebih patuh dan tidak melakukan praktik transfer pricing, kemungkinan karena standar kepatuhan dan tata kelola yang lebih ketat. Sebaliknya, Aset TakBerwujud tidak berpengaruh signifikan, yang menunjukkan bahwa aset takberwujud seperti merek dagang, paten, atau lisensi tidak memainkan peran penting dalam pengambilan keputusan transfer pricing di sektor ini. Studi ini juga menegaskan bahwa ketiga variabel tersebut secara simultan berpengaruh signifikan terhadap praktik transfer pricing. Hasil ini menyoroti pentingnya faktor internal perusahaan dan karakteristik sektoral dalam memengaruhi perilaku perpajakan. Penelitian ini memberikan kontribusi pada literatur transfer pricing dengan menekankan pentingnya konteks industri dan regulasi dalam strategi pajak perusahaan.
THE EFFECT OF TAX UNDERSTANDING AND TAXPAYER AWARENESS ON THE PERCEPTION OF TAX REVENUE AMONG MSMES AT KPP PRATAMA CIAWI (A CASE STUDY IN CIBUNGBULANG DISTRICT) Susilawati; Fahmi, Darul; Sudirman, Ganefo
International Journal Management and Economic Vol. 5 No. 2 (2026): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i2.2687

Abstract

This study aims to examine the effect of tax understanding and taxpayer awareness on the perception of tax revenue among Micro, Small, and Medium Enterprises registered at KPP Pratama Ciawi, particularly in Cibungbulang District. The research adopts a quantitative associative approach using primary data collected through structured questionnaires distributed to MSME actors. The data were analyzed using multiple linear regression to identify both partial and simultaneous effects of the independent variables on the dependent variable. The findings indicate that tax understanding does not have a significant effect on the perception of tax revenue, while taxpayer awareness has a positive and significant influence. Simultaneously, both variables significantly affect the perception of tax revenue. These results suggest that enhancing internal awareness plays a more critical role than cognitive understanding in shaping positive perceptions toward tax revenue among MSMEs. The study provides implications for tax authorities to strengthen awareness-based education and outreach programs.
Co-Authors Aerlangga, Aerlangga Al Amin, Zaid Anthoni, LUkman Daho, Maria Clarita Cherlinde Fahmi, Darul Lukmanul Hakim M, Mahwiyah Mahwiyah, Mahwiyah NGATIMIN, NGATIMIN Rismawati Rismawati Susilawati Umam, Danang Choirul