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All Journal Wacana, Jurnal Sosial dan Humaniora AdBispreneur Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Public Policy International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Darma Agung Jurnal Ilmu Administrasi Negara Jurnal Akuntansi dan Keuangan Indonesia Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research
Ning Rahayu
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Aerospace Engineering Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Public Health Social Sciences Other

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SWOT Analysis of the Implementation of Tax Dispute Administration and Electronic Trials (E-Tax Court) at the Indonesian Tax Court Prasetyo, Donatius Tri; Rahayu, Ning
Journal Public Policy Vol 10, No 3 (2024): July
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v10i3.10317

Abstract

Implementation of Tax Dispute Administration and Electronic Hearings (E-Tax Court) at the Indonesian Tax Court is an effort to increase the use of technology and information systems in the Indonesian Tax Court process. Implementation E-Tax Court and technology integration can help speed up the process and increase the efficiency of the Indonesian Tax Court. This research aims to analyze implementation E-Tax Court in terms of Analysis Strengths, Weaknesses, Opportunities, And Threat (SWOT) and analyze the supporting factors for successful implementation E-Tax Court in Tax Dispute Administration and Electronic Hearings at the Indonesian Tax Court. This research was conducted using a qualitative approach with a post positivist paradigm. The data collection technique used was through literature study and in-depth interviews. Strength: E-Tax Courtproviding efficiency in terms of time and costs, easy accessibility for users so as to increase transparency and accountability;Weaknesses: E-Tax Court still constrained by technological infrastructure, human resource readiness; Opportunities : application E-Tax Courtis a form of innovation and modernization of the legal system in Indonesia; Threat: e-tax court There are still limited regulations governing implementatione-tax court. Supporting factors for successful implementation E-Tax Court has been noticed by the Indonesian Tax Court. Supporting factors for successful implementation E-Tax Court These include system quality, information quality, service quality, system use, user satisfaction and benefits for users
Apakah Tax Planning, Kinerja Perusahaan, dan Leverage Berpengaruh Terhadap Manajemen Laba Riil? Khairiyahtussolihah, Assa’adatul; Rahayu, Ning; Farizal, Nando; Puspita, Nurkhasanah Rina; Sari, Indah Permata
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.18119

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara (Perencanaan Pajak) Tax Planning, Kinerja Perusahaan, dan Leverage terhadap Manajemen Laba Riil dengan Ukuran Perusahaan sebagai variabel pemoderasi. Pengumpulan sampel dilakukan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 144 perusahaan selama periode 2014-2018. Alat analisis yang digunakan adalah regresi linier berganda. Hasil penelitian membuktikan bahwa tidak ada pengaruh Tax Planning terhadap Manajemen Laba Riil. Sebaliknya, Kinerja Perusahaan dan Leverage berpengaruh negatif signifikan terhadap Manajemen Laba Riil. Selain itu, Ukuran Perusahaan tidak mampu memperlemah hubungan (Perencanaan Pajak) Tax Planning, Kinerja Perusahaan, dan Leverage terhadap Manajemen Laba Riil.
Analysis of the Most Suitable Transfer Pricing Method in Making Corresponding Adjustments Ikhwanudin, Nur M; Rahayu, Ning
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.829

Abstract

The implementation of corresponding adjustments in Indonesia has become a pressing issue amid growing concerns over cross-border tax avoidance and transfer pricing manipulation. Corresponding adjustments are designed to prevent double taxation resulting from primary adjustments made by partner countries in international affiliated transactions. However, their practical application in Indonesia remains limited. This study aims to identify the most appropriate transfer pricing method for conducting corresponding adjustments through qualitative analysis based on a literature review. The findings reveal that transfer pricing methods involving both parties as a single entity in affiliated transactions—specifically, the Comparable Uncontrolled Price (CUP) method, the Cost Plus Method (CPM), and the Profit Split Method (PSM)—are the most suitable. These methods assess prices recorded by both transaction parties, ensuring that the arm’s length principle is tested consistently using a two-sided approach. Furthermore, these methods conduct transaction-by-transaction testing, resulting in higher comparability and greater accuracy in evaluation. The study recommends the application of two-sided methods for corresponding adjustments in Indonesia due to their superior accuracy and comparability, which can strengthen tax compliance and minimize transfer pricing disputes.
Tinjauan Kebijakan Global Minimum Tax dan Implikasinya bagi Indonesia Belianto, Daniel; Rahayu, Ning
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i8.17075

Abstract

Penerapan Global Minimum Tax (GMT) adalah upaya global untuk mengurangi praktik perpindahan laba perusahaan dan penghindaran pajak oleh perusahaan multinasional. GMT merupakan representasi dari OECD Pilar Dua yang merupakan tindak lanjut dari BEPS Action Plan yang telah dicanangkan OECD sebelumnya. GMT dipandang dapat mengatasi sisa risiko penggerusan basis pemajakan dengan memastikan perusahaan multinasional membayar pajak minimum. Indonesia termasuk negara-negara anggota OECD yang tergabung dalam Inclusive Framework on BEPS telah memastikan menyetujui penerapan GMT. Namun demikian, terdapat berbagai tantangan dalam penerapannya sehingga diperlukan desain kebijakan yang baik sehingga penerapan GMT akan justru memperkuat sistem perpajakan menjadi adil dan efisien.
Co-Authors Belianto, Daniel Chandra Wijaya Chandra Wijaya Chandra, Wijaya Erna Maulina Farizal, Nando Gultom, Harry Gregorius Ikhwanudin, Nur M Indah Permata Sari Khairiyahtussolihah, Assa’adatul Nurkhasanah Rina Puspita Nurlaeli, Isna Prasetyo, Donatius Tri Putra, Erik Dwi Ratih Purbasari Ratih Purbasari Ratih Purbasari, Ratih Rusdiono, Leander Resadhatu Satria Amiputra Wijaya Chandra