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All Journal Jurnal Pendidikan Akuntansi (JPAK) Jurnal ASET (Akuntansi Riset) Jurnal Pendidikan Akuntansi dan Keuangan Nusantara Science and Technology Proceedings Journal of Financial and Tax
Kustiawan, Memen
Universitas Pendidikan Indonesia
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

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Journal : Nusantara Science and Technology Proceedings

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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 Delina Herdian Septiani Fazlurahman, Faesal Fitri Anggrayni Ida Farida Adi Prawira Ikin Solikin illa susilawati Jaemah, Iim Lutfi Madani Purnama Sari, Indah Rida Rosmawati Shifa Miarti Aziza Sulthan Yusuf Abdullah Tiara Setra Linuhung Zulhaimi, Hanifa