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All Journal Journal of Humanity Journal of Auditing, Finance, and Forensic Accounting Jurnal Bisnis, Manajemen, dan Informatika Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Hasanuddin Economics and Business Review Jurnal Akuntansi STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) AFEBI Accounting Review SENTRALISASI SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi BJRA (Bongaya Journal of Research in Accounting) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Ilmiah Akuntansi Manajemen Jurnal Ekonomi Manajemen Sistem Informasi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi Universitas Muhammadiyah Kupang JIIP (Jurnal Ilmiah Ilmu Pendidikan) Jurnal Ilmiah Akuntansi Peradaban Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Economics and Digital Business Review Accounting Accountability and Organization System (AAOS) Journal Jurnal Ekonomi Journal of Tourism Economics and Policy Action Research Literate (ARL) INVOICE : JURNAL ILMU AKUNTANSI Transekonomika : Akuntansi, Bisnis dan Keuangan East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) International Journal of Humanities Education and Social Sciences Formosa Journal of Multidisciplinary Research (FJMR) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) International Journal Of Economics Social And Technology Journal of Accounting and Finance Management (JAFM) Proceeding of The International Conference on Economics and Business Journal of International Conference Proceedings International Journal of Community Service (IJCS) Journal of Management and Administration Provision Innovative: Journal Of Social Science Research Paradoks : Jurnal Ilmu Ekonomi Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Journal of Entrepreneur, Business and Management Journal of Social and Humanities IIJSE International Journal of Economic Research and Financial Accounting Advances In Social Humanities Research Jurnal Ilmiah Akuntansi dan Keuangan Contemporary Journal of Applied Sciences (CJAS) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Journal of Law and Social Politics Indonesian Journal of Economic & Management Sciences (IJEMS) Agency Journal of Management and Business J-CEKI
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Journal : Journal of Accounting and Finance Management (JAFM)

Review of Artificial Intelligence In Accounting: Trends, Implementation and Implications Mediaty, Mediaty; Indrijawati, Aini; Pratama Kohar, Yansen; Sutriani, Sutriani; Salsabila, Tsarwah
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.1222

Abstract

In the context of the industrial revolution 4.0, the use of advanced technologies such as artificial intelligence (AI), data analytics, and automation has fundamentally changed accounting practices. This article aims to explore and analyze recent developments in accounting practices through a systematic review of existing literature. The focus of the study is on how information technology and data analytics affect accounting practices and managerial decision-making. The methodology used is a systematic literature review, which involves collecting and analyzing relevant studies from various academic sources and leading journals with strict inclusion and exclusion criteria. This article shows a significant increase in the adoption of information technology and data analytics among accounting professionals, as well as challenges in its implementation, such as the need for training and adaptation to change. The conclusion of this article recommends the development of a comprehensive training program to help accounting professionals adapt to technological changes. This article is expected to make a significant contribution to the understanding of current dynamics in the accounting field and direct further research in the future.
Profit Shifting Through Transfer Pricing: A Systematic Review on Its Influence on Corporate Tax Aggressiveness Mediaty, Mediaty; Usman, Asri; Ashar, Muhammad; Fitriani, Fitriani
Journal of Accounting and Finance Management Vol. 6 No. 2 (2025): Journal of Accounting and Finance Management (May - June 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i2.1962

Abstract

This article presents a systematic review of profit shifting practices through transfer pricing mechanisms and their impact on corporate tax aggressiveness. Transfer pricing, which involves setting prices for transactions between companies within a multinational business group, is often used to shift profits from high-tax jurisdictions to low-tax jurisdictions. This study uses the Systematic Literature Review (SLR) methodology. The results show that common strategies used include price manipulation of intangible assets, utilization of tax havens, thin capitalization, and price engineering of goods and services between group entities. Weak and non-standardized transfer pricing policies encourage increased corporate tax aggressiveness, especially in jurisdictions with limited fiscal oversight. On the other hand, the effectiveness of tax authorities in controlling profit shifting practices is greatly influenced by institutional capacity, cross-country data transparency, and international tax policy harmonization. These findings emphasize the importance of reforming global tax policies that are fairer, more transparent, and more integrated. This study is expected to provide theoretical and practical contributions for policymakers in formulating effective transfer pricing regulations to combat tax avoidance by multinational companies.
Co-Authors A. Alyani Achmad Abd. Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe Abdul Hamid Habbe ABDUL HAMID HABBE Abdul Hamid Habbe Abdul Hamid Habbe, Abdul Hamid Abdul Rahman Afandi Agustina, Evelyna Ahmad Ramzi Ghulam Syam Aini Indrijawati Aini Indrijawati Aini Indrijawati Ainun Khafifah Akbar Yusuf Alfia Nur Umayrah Alia Rezki Amalia Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Alimuddin Amalia, Lestari Rezki Nurul Amiruddin Anastasia Ohoiway Andi Aliyyah Ramadhani Sam Andi Devy Aisyah Ansar Andi Gunawan Andi Indrianti Ismunandar Andi Kusumawati Andi Kusumawati Andi Sayyidatun Ufairah Anto Anis Anshari Mas'ud Anne Kurry Anggreani Anto, Fitri Anto Antong Antong Anwar, Anas Iswanto Arham Rasyid Andi Kunna Arif Mashuri Arifuddin Arifuddin Ashar, Ainun Wafiyah Ashar, Muhammad Asri Asri Asri Usman Asri Usman Asri Usman Assaggaf, Aswar Anas Aulia Putri Utami Ayu Rinathi Minggu Bagus Takwin Bakeng, Hasmiriyanti Damayanti Damayanti Darmayanti Darmayanti Darwis Said Darwis Said, Darwis Dea Saufika Mobilingo Diah Ayu Gustiningsih Diza Kurnianty Jamal Djabir Hamzah, Djabir Dwi Reski Marham Novianti Edi Harsono Eka Amelia Eleonora, Ellen Elfina Damayanti Ellen Eleonora Patebong Evelyna Agustina Fachri, Zulkfli Faqiha, A Nadya Nurul Farhana, Farhana Farman, Safril Fauziah Devitasari Lombi Femmy, Irensa Fitri Indah Sari Fitriadi Fitriadi Fitriani Fitriani Fitriani Gaol, Dody Kurnia L. Gde Made Dwi Praditya Rahadi Grace T. Ponto Grace T. Pontoh Grace T. Pontoh Grace T. Pontoh Grace Theresia Pontoh Haliah, Haliah Hamid Habbe Hamid Habbe Hamid Habbe, Abdul Hardy, Enny Harlina Harlina Harryanto Harryanto Hasbullah Hasbullah Hasim Hasim Hastuti Hastuti Helda Nelvia Heriani Pakulla’ Idra Wahyuni Idrawahyuni, Idrawahyuni Iien Rohmatun Nisa Indah Putri Nurafifah Indrijawati, Aini Insirat, Mutahira Nur Intan Marsela Irianto, Laode Wijaya Bagus Izzah, Sri Nurul Jamaluddin Jamaluddin Majid Kartini Kartini Khairiyah, Wirda Kusumawati, Andi Laba, Abdul Rakhman Labdhameirina, Endah Lestari, Nurma Maasyitha Purnama Utami Masdar, Nisma Ariskha Mashud, Mashud Masnia Masnia, Masnia Mas’ud, Anis Anshari Maulida, Sri Medyoto Tikupasang Middin, Muslianti Mudasir, Allfina Muhammad Achyar Ibrahim Muhammad Adil Muhammad Afdhal Usman Muhammad Awal Ramadhan Muhammad Nur Ilham. B Muhammad Rafly Awaluddin Muhammad, Gazali Muhlis Muhlis Mustafa, Mifta Muthiah, Ismah Mutiara Nur Qalbi Nadhifa, Nisrinatul Nadila, Nadila Nalendra Bhayu Permana Nasution Nasution Negara, Bella Amanda Nirwani Nirwani Nordiansyah, Muhammad Norin Samma Nur Dwiana Sari Saudi Nur Sandi Marsuni Nur'Illiyyien Nurazisah, Andi Fadhilah Nurfadilah, Ayu Nurhalija, Nurhalija Nurkholifah Burhanuddin Nurul Amalia, Lestari Rezki Nurul asda Fatima Nurul Inayah Farahyanti Nurul Latifah Nurdin Nurul WAHYUNI Nurwazaila, Nurwazaila Oktri Supyati Jaisyul Usrah Panggeso, Anastasia Gloria Pangraran, Fisca Mawa' Patiju, Ashmad Pitria, Ni Gusti Ayu Pratama Kohar, Yansen Pratiwi, Dwi Dian Prayitno, Andi Putri Ramadhani Rahmat Aditya Rahmawati HS Randi Sastrawan Rasyid, Laode Abdul Dani Fakhri Ratna Ayu Damayanti Ratte, Rosalena Belo Refor Moerdianto Reja Fahlevi Rifqi Novriyandana Rijal, Muhammad Riny Jefri Risna Melati Sukma Bakri Robert Jao Rosali, Suryarahma Rosmayanti Rosnawintang Rusli, Urisnawati Said, Darwis Salsabila, Tsarwah Sandra Jeanet Muntu Sandy, Khairum Nadila Saprudin Saprudin, Saprudin Sarah Alifa Sari Saudi, Nur Dwiana Sari, Andi Novia Kartika Sari, Indira Puspita Sari, Suci Rahma Sayidah Maryam Sinosi Sinosi, Sayidah Maryam Siradja, Andi Aschayani Siswadi Sululing Siti Asriani Sitti Hajerah Sitti Jam'iah H.A Sitti Zulaeha Sri Ayu Fratiwi Sri Sundari sriwahyuni Sriwahyuni Suci Rahma Sari Sutriani Sutriani Syahfir, Hasri Ainun Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syamsuddin Syarifuddin Rasyid Syohraeni Syohraeni Tegar Wicaksana, Dimas Tifany Citrayantie Toha Mohamad Tri Pratiwi, Endang Try Sutriani Supardi Usman, Asri Wa Ode Helda Wa Ode Rayyani Wahyudi Wahyudi Wayan Adhennuari Gandhi Putra Randayo Wijayanti, Winola Yulitasari Yulitasari Yuni Pratiwi Gazali Yunus Yusuf , Yusfi Tsabita Nanda Yusuf, Muh. Silmi Kaffah Zulaeha, Sitti Zulkfli Fachri