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All Journal JURNAL PERSPEKTIF BEA DAN CUKAI Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Mohammad Fachrudin
Unknown Affiliation
Economics, Econometrics & Finance

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DAMPAK LIBERALISASI BAHAN BAKU TERHADAP INDUSTRI PENGOLAHAN: STUDI KASUS IMPOR EMAS Ario Seno Nugroho; Mohammad Fachrudin
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 6 No. 2 (2022)
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v6i2.1663

Abstract

Nilai penjualan produk emas meningkat pada akhir-akhir ini karena tingginya minat masyarakat untuk berinvestasi pada produk emas. Tingginya minat ini perlu diimbangi dengan jumlah suplai produk emas. Untuk meningkatkan output produk emas, salah satu hal yang dapat dilakukan adalah dengan meningkatkan jumlah bahan baku (bijih emas atau emas mentah) produk emas. Salah satu cara untuk meningkatkan sumber bahan baku adalah dengan melakukan importasi barang. Makalah ini mengusulkan kajian liberalisasi bahan baku (bijih emas atau emas mentah) untuk meningkatkan produksi produk emas dalam negeri. Penelitian ini menggunakan simulasi model Computable General Equilibrium (CGE). Hasil penelitian  menunjukkan liberalisasi bahan baku emas mentah memberikan pengaruh kenaikan hasil produk emas, sedangkan liberalisasi bijih emas memberikan pengaruh penurunan hasil produk emas di Indonesia.
ANALISIS PENERAPAN CUSTOMS VALUATION DAN TRANSFER PRICING DALAM TRANSAKSI PARA PIHAK YANG MEMILIKI HUBUNGAN ISTIMEWA Hasyim Azhari; Mohammad Fachrudin
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.077 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.977

Abstract

Indonesia is ranked the 9th largest developing country with illicit financial flows with anaverage of USD 18,071 billion per year and ranked 8th with the highest trade missinvoicing over the period 2004 - 2013 with gross trade miss invoicing of USD 590.941billion. (Global Financial Integrity, 2015). The relationship between transfer pricing andcustoms valuation has been discussed in various national and international forums inrecent years. The purpose of this study is to analyze the relationship between customsvaluation for the calculation of import duties and transfer pricing carried out bymultinational companies in Indonesia. This study uses a qualitative method. The type ofdata used in this study is secondary data in the form of books, journals, or written worksthat can be obtained through literature studies and interviews with regulators,practitioners, and academics. The results of the study show that there are similaritiesbetween customs valuation and transfer pricing, namely they both use the concept of thearm's length principle in setting a "fair price" and there are differences in focus andimportance between customs valuation and transfer pricing. The transfer pricingadjustment at the end of the fiscal year can significantly affect the validity of the customsvalue of the goods concerned..
Co-Authors Ario Seno Nugroho Hasyim Azhari