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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Jurnal Pendidikan Akuntansi (JPAK) Jurnal Riset Akuntansi dan Bisnis IMAGE JURNAL ILMU MANAJEMEN DAN BISNIS Journal of Business Management Education (JBME) Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi MANAJERIAL Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) JURNAL TEKNIK INFORMATIKA DAN SISTEM INFORMASI YUME : Journal of Management Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Review Pendidikan dan Pengajaran (JRPP) Organum: Jurnal Saintifik Manajemen dan Akuntansi KREATIF : Jurnal Ilmiah Prodi Manajemen Universitas Pamulang JURNAL AKUNTANSI Amnesty: Jurnal Riset Perpajakan JIKA (Jurnal Informatika) Nusantara Science and Technology Proceedings Oikos - Nomos : Jurnal Kajian Ekonomi dan Bisnis Jurnal Bisnis Mahasiswa Journal of Financial and Tax Journal of Accounting Research, Organization and Economics (JAROE) Jurnal Audit dan Perpajakan Jurnal Sosial-Politika Innovative: Journal Of Social Science Research Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Riset Manajemen dan Ekonomi Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Riset Ilmiah Journal of Islamic Contemporary Accounting and Business Jurnal Manajemen dan Pemasaran
Ida Farida Adi Prawira
Universitas Pendidikan Indonesia
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Nusantara Science and Technology Proceedings

 1 
Transfer Pricing, A Tax Avoidance Tool (A Review of Literature) Delina Herdian Septiani; Ida Farida Adi Prawira; Memen Kustiawan
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1044

Abstract

The purpose of the work presented in this paper is to capture the current state of Transfer Pricing as well as to document the current practices of Transfer Pricing Abuse through a systematic literature review to extend and update the previous work. The approach to this paper is to answer the questions such as “what is Transfer Pricing?”, “How is it progressing?”, “what are the driving factors?” and “what are the emerging trends?”. These questions are used to guide the search of papers from various publication databases even if it is expected that existing literature might not be sufficiently developed to translate each question directly into a finding. The literature is then analyzed and the major emerging themes are presented. Four key findings (topics on which the views of the authors converged) and two issues (topics on which authors had differing views) have been established. These include the interpretation of Transfer Pricing, Arm’s Length Price Principle, Transfer Pricing methods, and Transfer Pricing as a tax avoidance technique. The systematic literature review approach used in this paper allows emerging trends and issues in Transfer Pricing to be highlighted in a structured and thematic manner. These findings also open up information about transfer pricing issues so that they can be used as reference material for further research.
Taxpayer Behavior Towards Fixed Asset Revaluation Ida Farida Adi Prawira; Memen Kustiawan; Fitri Anggrayni
Nusantara Science and Technology Proceedings 1st ICEMAC 2020: International Conference on Economics, Management, and Accounting
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2021.1050

Abstract

The development of tax incentive policies designed to suit the interests and prevailing tax laws and regulations so that this research is directed at identifying, analyzing, and designing effective tax incentive policies. This study aims to describe how taxpayers' behavior towards their decisions in fixed asset revaluation.This study is descriptive in nature, using the Research and Development approach through exploratory studies. This research is not designed to test hypotheses, but describes the data, facts and trends that occur, then analyzed and recommended what kind of Fixed Asset Revaluation policy model should be made to increase taxpayer compliance which can then increase tax revenue. Data obtained by interview techniques, with respondents consisting of corporate taxpayers and experts in the field of Asset Valuation Accounting. The research was conducted for 6 months, data collection was carried out in Bandung. The results of the research aim to be used as input for the Directorate General of Taxes in making tax incentive policies in Fixed Asset Revaluation.
Co-Authors Abdurrauf Umar Abdurrauf, Umar Ade Irva Nursamsiah Adisty Gusfianura Afdhal, Mufridhal Jamaluddin Afrah Rafania, Talitha Afri, Annisa Aulia Aghnia Rahma Fauziah Agus Widarsono Ahmad Gunawan, Syahrul Akhmad Lutfi Amalia Putri, Amalia Amalia, Nadya Rizki Anggraeny, Nura Anis Paskalia Sariningsih Anisa Anisa Annisa Ayu Handayani Annisa Dwi Julianti Annisa Rifa'atul Mahmudah Annisa, Febri Aprilian Pratama Kusuma, Revanza Ayu Damayanti Baiturrahmi Nur Hizbandyah Balqis Naura Izzati Camela, Mely Cantika, Resa Chiata Oktaverina Dara Putri, Kinanti Delina Herdian Septiani Desy Lutfiati Dhever Hani, Rani Diana Nur'azzah Diva Yulianita Dzakiyyah, Bilqiis Hasna Elysia, Yasinta Gita Endarty, Kharisma Fadilla, Nadyanti Fanny Aulia Putri Faris Hafizh, Muhammad Farisha Eva Apriani Fauzia, Nasihah Fayzieva, Munisa Febri Annisa Fiky Budi Dewanto Fitri Anggrayni Friti Anifa Fushila, Venna Hajj Arham, Muhammad Hasana, Nabila Herlina Herlina Iasha Nastitie Auliawati Rachma illa susilawati Jessie Elita Tarihoran Junyes, Hendy Rizki Khalisya Putri Koeswanti Khoirunnisa Khoirunnisa Khoirunnisa, Novita Kirana, Gaby Kustiawan, Memen Kustiawan, Memen Kusumojati, Putri Pramestiwi Labibah, Bintu Laras Silvia Liana Laela Khafidah Lilim Halimah Lingga, Angellee Gloria Lutfi Madani Lutfi Rifida Lutvie Novita Zalwa Maharani, Melani Defina Milasiti Nursadiyah Mitha Krismayanti Mochammad Reza Fadli Muarifah Ika Mardiani Muhamad Iqbal Naimul Firdaus Muhammad Fakhriansyah Kurniawan Muhammad Habib Purnama Febrian Muhammad Raihan Amir Nailatul Fadhila Nasim, Arim Natatsa Salsabila Natawiria, Muhammad Dava Neng Inggrit Candi Kapuri Novelia Dwi Putri Novia Suherman Nugraha, Indri Nur Apandi, R Nelly Nur Kholishah, Auliya Nurhidayah, Fadila Nurrohmah Gika, Eline Nuha Pradita Salsabila Nurhasanah Purba, Olcha Amanatillah Putri Purnomo, Budi Supriatono Putri Dewita, Nur Azizyah Rafsya Aulia Putri Rahma Malika Ayu, Alya Rahmillah, Rahmi Maslahati Ramadhani, Aulya Marshanda Ramadhani, Raja Almas Rezza Regia Sugandi Rida Rosmawati Riska Aprilia, Riska Rista Sari Novareila Rosianti, Rosi Rozmita Dewi Yuniarti, Rozmita Dewi Ruth, Joy Noeliona Salsa Nurahma Salsabila, Nayla Yasmin Sari Damayanti, Sari Septira, Finky Setyaningtyas, Faridah Nur Shifa Miarti Aziza Siti Hasna Nur Azizah Sopriyanti, Mita Sugandi, Rezza Regia Sulastri Sulastri Sulthan Yusuf Abdullah Suryadi, Ryan Syakira, Nafila Ajra Tiara Setra Linuhung Ugli, Yusupov Komaliddin Bakhtiyor Verdi, Azzahra Yoana Khairunissa Santi Yulianti, Nanda Devi Zahwa Nur Hasya Zelina Amalia