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All Journal Jurnal Akuntansi dan Keuangan Journal of Accounting Science Jurnal Akuntansi dan Keuangan (JAK) International Journal of Education, Social Studies, And Management (IJESSM) Prosiding Konferensi Nasional PKM-CSR Aptekmas : Jurnal Pengabdian Kepada Masyarakat Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal Pengabdian Masyarakat International Journal of Economics and Management Sciences International Journal of Economics, Business and Innovation Research Jurnal Ekonomi Manajemen Bisnis dan Akuntansi JIMEK Research of Economics and Business Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Academia Open
Pigo Nauli
Universitas Lampung
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Fiscal Decentralization Revisited: Rethinking Local Tax Performance and Fiscal Autonomy for Fiscal Resilience Anggi Mega Rizki; Rindu Rika Gamayuni; Pigo Nauli
International Journal of Economics and Management Sciences Vol. 3 No. 1 (2026): February : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v3i1.1094

Abstract

Changes in intergovernmental fiscal transfer policies and the increasing emphasis on spending efficiency in Indonesia have encouraged regional governments to strengthen fiscal independence through the optimization of locally generated revenues, particularly local taxes. This study aims to evaluate local tax performance as a strategic instrument for supporting regional fiscal autonomy and fiscal resilience under fiscal decentralization. The analysis focuses on regional governments in Lampung Province during Fiscal Years 2019–2023. Using a descriptive quantitative research design, this study employs secondary data obtained from audited regional financial reports. The analytical framework applies a value for money approach to assess local tax effectiveness, complemented by growth ratio analysis to examine revenue dynamics over time. The findings indicate that local tax performance varies considerably across regions, revenue growth remains volatile, and fiscal resilience is more likely to emerge in regions where effectiveness and growth are relatively balanced. Overall, the results suggest that strengthening fiscal autonomy requires not only achieving revenue targets but also ensuring stable and sustainable local tax performance.
Pengaruh Profitabilitas dan Nilai Tukar Terhadap Keputusan Perusahaan Dalam Melakukan Transfer Pricing Falia Calista Salsa Bella; Pigo Nauli
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 2 (2026): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i2.12600

Abstract

This study analyzes the effect of profitability and exchange rate on companies’ transfer pricing decisions in basic materials sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach was employed using secondary data obtained from the companies’ annual financial reports. The sample consisted of 22 companies with 97 observations selected through purposive sampling. Data were analyzed using panel data regression with STATA 17 software. The findings indicate that profitability has a positive but insignificant effect on transfer pricing decisions, suggesting that internal earnings performance does not significantly influence companies in determining transfer pricing practices. In contrast, the exchange rate has a negative and significant effect on transfer pricing, indicating that fluctuations in currency values play an important role in shaping corporate decisions related to transfer pricing. These results imply that external macroeconomic conditions, particularly exchange rate movements, are more influential than internal financial performance in determining transfer pricing strategies among basic materials companies in Indonesia. The study provides empirical evidence regarding the determinants of transfer pricing decisions and contributes to the understanding of how external economic factors influence corporate tax-related strategies in emerging markets. The findings may also serve as a reference for policymakers, regulators, and corporate managers in formulating policies related to transfer pricing practices.
Co-Authors Aan Juanda Agung Abadi Kiswandono Anggi Mega Rizki Anggi Mega Rizki anggun novita sari Anggun Trisnani Anggun Trisnani Dharma, Fitra Eldam Pradana Fajar Gustiawaty Dewi Fajar Gustiawaty Dewi Fajar Gustiawaty Dewi Fajar Gustiawaty Dewi Falia Calista Salsa Bella Lindrianasari Mareta Deswana Putri Mirany Muhammad Habibie Muhammad Ikhsan Neny Desriani Ni Lu Gede Juliasih Ninuk Dewi Kesumaningrum Nurhasanah Nurhasanah Prita Masyithah Khairunnisa Putri Zaviera Azzahra Reni Oktavia Reza Arliantari Rindu Rika Gamayuni Rindu Rika Gamayuni Rindu Rika Gamayuni Rizky Prabowo S.Pd. M Kes I Ketut Sudiana . Salma Karina Seputra Sisca Mia Astuti Sudrajat sudrajat Tika Zelin Fitriyana Tri Utari Yuliansyah Yuliansyah