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All Journal PROSIDING SEMINAR NASIONAL Sosiohumaniora Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik Jurnal El-Riyasah : Jurnal Kepemimpinan dan Administrasi Publica : Jurnal Administrasi Pembangunan dan Kebijakan Publik jurnal niara Jurnal Manajemen Pelayanan Publik Journal of Governance Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Journal Publicuho (JRAMB) Jurnal Riset Akuntansi Mercu Buana Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Pendidikan dan Konseling Jurnal Ilmiah Edunomika (JIE) Publica: Jurnal Pemikiran Administrasi Negara Reswara: Jurnal Pengabdian Kepada Masyarakat Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Jurnal Pengabdian kepada Masyarakat Nusantara Fokus: Publikasi Ilmiah untuk Mahasiswa, Staf Pengajar dan Alumni Universitas Kapuas Sintang JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis Public Administration Journal of Research Jurnal Ilmiah Wahana Pendidikan Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) juremi: jurnal riset ekonomi PUBLIKA : Jurnal Ilmu Administrasi Publik Jurnal Pengabdian Masyarakat Bestari (JPMB) JOURNAL OF COMMUNITY SERVICES PUBLIC AFFAIRS NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Administrasi Negara Jurnal Hukum, Politik dan Ilmu Sosial (JHPIS) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Pengabdian Masyarakat Sains dan Teknologi Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of Education Technology Information Social Sciences and Health Jurnal Masyarakat Mengabdi Nusantara Journal of Research and Development on Public Policy Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Jurnal Mutiara Ilmu Akuntansi Journal Publicuho Jurnal Media Administrasi Jurnal Mahasiswa Manajemen dan Akuntansi Cross-border MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Innovative: Journal Of Social Science Research NeoRespublica : Jurnal Ilmu Pemerintahan Jurnal Akuntan Publik Jurnal Multidisiplin Teknologi dan Arsitektur Income Journal: Accounting, Management and Economic Research Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Akuntansi: Jurnal Riset Ilmu Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) PEDAMAS (Pengabdian Kepada Masyarakat) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Public Service And Governance Journal Journal of Management Education Social Sciences Information and Religion Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial Journal of Ekonomics, Finance, and Management Studies J-CEKI
Hasim As'ari
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Transportation Other

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Journal : Jurnal Akuntan Publik

 1 
Literatur Review: Aspek Perpajakan Dan Strategi Transfer Pricing Bagi Perusahaan Multinasional Muhammad Rizqi Ausa’ie; Hasim As’ari
Jurnal Akuntan Publik Vol. 1 No. 3 (2023): September : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v1i3.997

Abstract

Transfer Pricing is one of the many terms for policies regulated by national and multinational companies in determining the transfer price of a transaction, be it the price of services, goods, or intangible assets. The main purpose of transfer pricing is to evaluate and measure company performance, but in practice transfer pricing is often used by multinational companies to minimize the amount of tax paid through price engineering that is transferred between divisions or between companies that have special relationships. A special relationship is an ownership relationship between one company and another company and this relationship occurs because of a relationship between one party and another that is not contained in an ordinary relationship. Based on the company's point of view, transfer pricing is very useful for reducing costs and corporate income tax. However, from the government's point of view, transfer pricing engineering carried out in transfer pricing practices can reduce potential government revenue, especially from the tax sector because multinational companies tend to shift their tax obligations from countries with high taxes to countries with low taxes. Thus, to regulate the transfer price, the law gives authority to the tax authorities to re-determine the amount of the transfer price between parties who have a special relationship.
Co-Authors Abd. Rasyid Syamsuri Abdul Halim Achmad Hanafi Adelia Puji Gusti Adi Putra Adianto Adianto ' Adianto . Adianto Adianto Adianto Adianto Agusurio Azmi Ahmad Syahrul Tarigan Aprilia Ningsih Artika Pertasari Audita Nuvriasari Bakti Pamungkas, Yoga Bouk, Theresia Cahyasari, Monika Weni Candra Kirana Chika Virginia Novri Utari Dadang Mashur Dahobert Lumban Raja darlis, erni Dedi Kusuma Habibie Desrita Sari Dindi Heriyan Dzulfikri Rizqullah Eka Saswita Widi Astari Elfrida Ratnawati Elfridus Wahyudi Elida Sahni Siregar Elisabet Panjaitan Elvinda Trias Putri Endang Agustin Erlinda Tri Hapsari erni darlis Ewina Ratu Fahru Riza Febri Yuliani Febriani Affi Febry Adi Putro Fulgentius Lambertus Januartha Gabriella Julianika Erline Geovani Meiwanda Grace Anjelina Siahaan Gusliana HB Hafizh Ayyasy Habibi Harapan Tua R. F. S Harry Agustin Hutasoit Hartoto Hermagita Utari Gunawan Herniyati Herniyati Herniyati Herniyati, Herniyati Husni Zelika Ika Wulandari Ikhsan Risniawan Putra Indah Permatasari Insani Santa Maria Irvan Irvan Irwin Mirza Umami Isdayani Tarigan Ita Fitria Jems Brian Tombo Jumani Junianti Novita Manurung Kamal Badri Khairani Ritonga Khapiz Al-Farisi Kisia Tri Hapsari Kristya B C Sihombing Kuni Naila’L Muna Lala Tamrin Lestari Fitri Tobing Lisa Olivia Saputri Lukfti Yolanda M Khairi Febriyanda M. Y Tiyas Tinov Maori Azzahra Ramadhani Mayarni Mayarni Maysara Maysara Melani Sahputri Melsy Oktary Meyzi Herianto Meyzi Heriyanto Mita Rosaliza Mita Rosaliza, Mita Monica Rosiana Sitorus Muhaini Prihatin Muhammad Akbar Perdana Muhammad Daffa Arya Nugraha Muhammad Gaza Wiriadi Muhammad Rizqi Ausa’ie Nike Nurfadilla Novela Lestari Novela Lestari Novi Lovita Sari Novriana Hafizhah Nur Laila Meilani Nur Laila Melani Nur Leila Meilani Nur Ramadhani Nuraina Purba Oldi Yusepri Popi Anggraini Putri Rohani Gultom Rabiatul Adawiyah Rachel Mutiara Aditya Rafika Setyawati Raihan Hasit Raja Malinda Jeliantika Renya Anjelina Retno Wulandari Ricky Wijaya Kusuma Rifandra Akbari Rini Natalia Br Manik Risky Arya Putri Risky Badrianto Riva Mutiara Rizan Hasbullah Rizki Nur Khasanah Rochmad Bayu Utomo Rona Anggie Virany Roni Fasla Rumini Rumini Saipul Al Sukri SARAH MAULIDA Sariulina Stephany Manurung Sarlis Sarlis Satriawan Adinugroho Seno Andri Serli Rahmaniah Siti Khaeromah Siti Khaeromah Siti Nuranisa Aziar Sitri Soniati Sonia Fayola Sonia Juwita Peratiwi Suci Ramadyah Sujianto Sujianto Sujianto Sujianto Sujianto Susanti, Delpi Sutisna Sutisna Uci Wulandari Ulfika Affuri Toriqudin Ulil Amri Veni Angriani Vidya Dina Indaryanti Vita Rahayu Wan Hermanto Willa Oktarina Winda Mediana Windyaningsih Dwi Astuti Wulan Marlina Sari Yesi Nazila Yohanes Dela Salle Batesa Leu Yuda Ariandi zahrah nabilah Zaili Rusli Zulkarnaini Zulkarnaini