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All Journal Jurnal Simetris MAGISTRA MUSTEK ANIM HA Scientific Journal of Informatics Emitor: Jurnal Teknik Elektro Jurnal Teknika Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ Metalurgi INFOMATEK: Jurnal Informatika, Manajemen dan Teknologi Abdimasku : Jurnal Pengabdian Masyarakat Community Empowerment International Journal of Environmental, Sustainability, and Social Science Mattawang: Jurnal Pengabdian Masyarakat Jurnal PkM Setiadharma MANTHANO: Jurnal Pendidikan Kristen Jurnal Pengabdian Pada Masyarakat REI MAI: Jurnal Ilmu Teologi dan Pendidikan Kristen El-Mujtama: Jurnal Pengabdian Masyarakat
Wiyono, Slamet
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Pengaruh Transfer Pricing terhadap Laporan Keuangan dan Pembebanan Pajak pada Perusahaan Afiliasi (Studi Kasus Pada PT X Indonesia) Tahun Buku 2019 Fahira, Hilza; Wiyono, Slamet
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 5 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i5.9500

Abstract

This study aims to analyze the impact of transfer pricing policies on financial statements and tax charges in affiliated companies, using a case study on PT X Indonesia in 2019. The research employs a descriptive qualitative method with a case study approach, supported by secondary data such as financial statements and transfer pricing documentation. The findings indicate that the implementation of transfer pricing for affiliated services did not result in aggressive profit or tax shifting but instead contributed to increased efficiency and company profitability. The use of the Transactional Net Margin Method (TNMM) and benchmarking analysis shows that the company’s margin ratios remain within an acceptable arm’s length range. Furthermore, the availability of complete documentation and benefit tests for management services demonstrates compliance with the Arm’s Length Principle. Therefore, the transfer pricing policy is fiscally acceptable and does not lead to significant tax corrections by the authorities.
Interactive Training to Improve MSMEs’ Ability in Calculating the Cost of Production: Pelatihan Interaktif untuk Meningkatkan Kemampuan UMKM dalam Menghitung Harga Pokok Produksi Oktaviani, Ayu Aulia; Daeli, Florus; Arsjah, Regina J.; Wiyono, Slamet; Simamora, Adam Yonas
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang3915

Abstract

MSMEs play a vital role in the national economy but face challenges in financial management, particularly in accurately calculating the cost of production (HPP). Limited understanding of cost components and calculation methods leads to errors in product pricing. This community service aimed to improve the understanding and skills of MSME members of the Komunitas Sukses Berjamaah Indonesia (KSBI) in calculating HPP through interactive and practical training. The method involved needs identification, material development, direct training, and pre- and post-test evaluation. The results showed a significant increase in participants' understanding of HPP concepts, their ability to calculate production costs, and to set selling prices based on accurate cost calculations. This program had a positive impact on enhancing MSMEs' readiness to manage their businesses more efficiently and competitively. Abstrak UMKM memiliki peran vital dalam ekonomi nasional, namun masih menghadapi tantangan dalam pengelolaan keuangan, terutama dalam perhitungan harga pokok produksi (HPP) yang akurat. Rendahnya pemahaman tentang komponen biaya dan metode perhitungan HPP menyebabkan kesalahan dalam penetapan harga jual produk. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan anggota UMKM Komunitas Sukses Berjamaah Indonesia (KSBI) dalam menghitung HPP melalui pelatihan interaktif dan praktis. Metode yang digunakan meliputi identifikasi kebutuhan, penyusunan materi, pelatihan langsung, dan evaluasi melalui pre-test dan post-test. Hasil pelatihan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap konsep HPP, kemampuan menghitung biaya produksi, serta penetapan harga jual berbasis perhitungan yang tepat. Kegiatan ini berhasil memberikan dampak positif terhadap kesiapan pelaku UMKM dalam mengelola usaha secara lebih efisien dan kompetitif.
Co-Authors . SUNARDI Aditya Rahman Af'idah, Dwi Intan Agus Pramono AMANDA, Febyanti Dwi Andree Saylendra, Andree Ani Susilawati Anwar, Moch. Syaiful Arsjah, Regina J. Arwam, Bryan. A. Ayu Aulia Oktaviani Bachtiar, M. Yusuf Daeli, Florus Dairoh Dairoh, Dairoh Danny Dega Surono Wibowo, Dega Surono Erwin Erwin Fahira, Hilza Firdaus, Rizki Amsyarul Hanock, Edward E. Hanock, Edward. E. Herviana, Ditta Ahmad Jarinah, Jarinah Laoli, Arosokhi Mabruri, Efendi Muhammad Fikri Hidayattullah, Muhammad Fikri Mulyaningsih, Asih Netsen Nugroho, Hady Zhakwan Nurhakiki, M. Nurul Anriani Oman Somantri Pangestu, Mohammad Prayoga Pitriani, Sinta Putri, Widiya Ratono, Ratono Sartika, Nenden Suciyati Simamora, Adam Yonas Tarso Rudiana, Tarso Taufiq Abidin, Taufiq Titik Aryati Tuti Rostianti Maulani Ucu Wandi Somantri Yundari, Yundari Yustia Hapsari, Yustia