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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Akuntansi BALANCE: Jurnal Akuntansi, Auditing dan Keuangan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Setiabudi, Andang Wirawan
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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STUDI KOMPARATIF PENERAPAN PRINSIP KEWAJARAN DAN KELAZIMAN USAHA PADA TRANSAKSI AFILIASI JASA MANAJEMEN SEBELUM DAN SESUDAH BERLAKUNYA PMK NOMOR 172 TAHUN 2023 Tanisha, Gisella; Setiabudi, Andang Wirawan
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 2 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i2.6450

Abstract

The Indonesian government released the latest regulation regarding the arm's length principle in transactions affected by special relationships, namely Peraturan Menteri Keuangan No. 172 (PMK-172), effective December 29, 2023. As a multinational company with related party transactions, PT XYZ must adjust to PMK-172 for the tax year after its enactment. Therefore, the author conducts a comparative analysis of the application of the arm’s length principle before and after the enactment of PMK-172 to help PT XYZ ensure its tax compliance. This study aims to determine the suitability of arm’s length principle application by PT XYZ for the tax year before the enactment of PMK-172, to compare the application of arm's length principle before and after the enactment of PMK-172, and to identify potential problems after the enactment of PMK-172. The data collection methods used are interviews and documentation, and the data analysis method used is data and method triangulation. The results of the study concluded that the comparison of the application of the arm’s length principle before and after the enactment of PMK-172 show several differences, including the legal basis, the stages of implementing the arm’s length principle, the preliminary stages, and the corresponding adjustment. Furthermore, it is concluded that the problems that are likely to arise after the enactment of PMK-172 are problems in the documentation of the preliminary stage, differences in interpretation of regulations, an increase in tax disputes, and preference for the selection of transfer pricing methods that emphasize the hierarchical method.
STUDI KOMPARATIF PENERAPAN PRINSIP KEWAJARAN DAN KELAZIMAN USAHA PADA TRANSAKSI AFILIASI JASA MANAJEMEN SEBELUM DAN SESUDAH BERLAKUNYA PMK NOMOR 172 TAHUN 2023 Tanisha, Gisella; Setiabudi, Andang Wirawan
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 2 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i2.6450

Abstract

The Indonesian government released the latest regulation regarding the arm's length principle in transactions affected by special relationships, namely Peraturan Menteri Keuangan No. 172 (PMK-172), effective December 29, 2023. As a multinational company with related party transactions, PT XYZ must adjust to PMK-172 for the tax year after its enactment. Therefore, the author conducts a comparative analysis of the application of the arm’s length principle before and after the enactment of PMK-172 to help PT XYZ ensure its tax compliance. This study aims to determine the suitability of arm’s length principle application by PT XYZ for the tax year before the enactment of PMK-172, to compare the application of arm's length principle before and after the enactment of PMK-172, and to identify potential problems after the enactment of PMK-172. The data collection methods used are interviews and documentation, and the data analysis method used is data and method triangulation. The results of the study concluded that the comparison of the application of the arm’s length principle before and after the enactment of PMK-172 show several differences, including the legal basis, the stages of implementing the arm’s length principle, the preliminary stages, and the corresponding adjustment. Furthermore, it is concluded that the problems that are likely to arise after the enactment of PMK-172 are problems in the documentation of the preliminary stage, differences in interpretation of regulations, an increase in tax disputes, and preference for the selection of transfer pricing methods that emphasize the hierarchical method.
KOMPARASI TINGKAT KESEHATAN BANK ANTARA BANK KONVENSIONAL DAN BANK DIGITAL BERDASARKAN METODE RGEC Saputra, Septian Rahul Dika; Tarigan, Thia Margaretha; Prasetyo, Christianus Yudi; Setiabudi, Andang Wirawan
Jurnal Akuntansi Vol 18 No 1 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i1.5160

Abstract

The research aims to compare the soundness level of banks between conventional banks and digital banks that have been listed on the Indonesia Stock Exchange in 2020 and 2021 using the Risk Profile, Good Corporate Governance, Earning, Capital and RGEC methods. The research was conducted using a descriptive research type with the use of secondary data originating from the website www.idx.com and annual reports issued by banking companies officially to support the research. The sample was done using the purposive sampling technique. The data analysis technique used is the Risk-based Bank Rating method. The results of the study show that conventional banks will be healthier than digital banks in 2020 and 2021 based on 4 assessment aspects, namely: Good Corporate Governance, Earning, Capital, and RGEC methods. Meanwhile, based on the Risk Profile factor, in 2020 and 2021, conventional banks and digital banks will have the same level of soundness.
Integrasi Literasi Keuangan dalam Pendidikan Menengah: Studi Kasus pada Siswa SMA Pangudi Luhur Kelas X: The Integration of Financial Literacy into Secondary Education: A Case Study of Grade 10 Students at Pangudi Luhur Senior High School, Jakarta Tarigan, Thia Margaretha; Prasetyo, Christianus Yudi; Setiabudi, Andang Wirawan; Joseph, Katherine Olivia
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 11 No. Suppl-1 (2026): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v11iSuppl-1.11100

Abstract

This community service activity aims to integrate financial literacy into the secondary education curriculum to foster wise, responsible financial behavior. The program was implemented for Grade 10 students at SMA Pangudi Luhur Jakarta, focusing on three main aspects: personal financial management, investment understanding, and awareness of online loan risks. The implementation methods included interactive lectures, group discussions, investment simulations, and evaluation by pre-test and post-test instruments. The results revealed a significant improvement in students' financial literacy levels. The average pre-test score of 27.4 increased to 39.7 in the post-test, reflecting a 45% enhancement in understanding. The most significant improvements were observed in students' ability to allocate expenditures to basic needs, savings, and social activities, followed by increased awareness of the characteristics and risks of a range of investment vehicles, including equities, mutual funds, and bonds. This program demonstrates that integrating financial literacy into secondary education is effective in fostering financial awareness and developing essential money management skills from an early age.
Related-party transactions, profitability, and tax avoidance: Evidence from Indonesia’s VAT reform Tampubolon, Desy Miranda Christine; Setiabudi, Andang Wirawan
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art7

Abstract

This study aims to analyze the effects of related party transactions and profitability on tax avoidance as a form of corporate tax management. High profitability may provide firms with greater opportunities to engage in tax management practices, whereas transactions with related parties may create loopholes for tax avoidance. External pressure increased following the change in the value-added tax (VAT) rate in 2022 from 10% to 11%, with a further increase to 12% planned. This policy may encourage firms to seek more advantageous tax-saving strategies. The research population consisted of industrial-sector companies listed on the Indonesia Stock Exchange during 2020–2023, with 233 firms selected using purposive sampling. Secondary data were obtained from the official IDX website. A quantitative approach employing Moderated Regression Analysis was used. The findings indicate that related party transactions and profitability positively influence tax avoidance, and that VAT rate increases moderate these relationships. The results provide implications for tax authorities to strengthen oversight during periods of VAT policy reform.
Co-Authors Christianus Yudi Prasetyo, Christianus Yudi Joseph, Katherine Olivia Saputra, Septian Rahul Dika Tampubolon, Desy Miranda Christine Tanisha, Gisella Tarigan, Thia Margaretha