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All Journal Widyagama National Conference on Economics and Business (WNCEB)
Zainuddin Zainuddin
Universitas Widyagama Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS POTENSI PENGHINDARAN PAJAK ATAS PENERAPAN TRANSFER PRICING PADA PT B TAHUN PAJAK 2019 Martha Anitantya; Marjani AT; Zainuddin Zainuddin
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.015 KB) | DOI: 10.31328/wnceb.v2i1.3186

Abstract

AbstrakPerencanaan pajak merupakan hal yang lazim dilakukan oleh para wajib pajak, termasuk di dalamnya transfer pricing. Transfer pricing sendiri bukanlah ilmu pasti, namun lebih sebagai sebuah seni yang melibatkan analisis kesebandingan, analisis fungsional, serta pemilihan metode guna mewujudkan penerapan prinsip kewajaran dan kelaziman usaha. Fleksibilitas yang melekat pada praktik transfer pricing berpotensi menimbulkan perbedaan persepsi antara wajib pajak dengan institusi DJP. Untuk menghindari perbedaan persepsi yang mendasar atas kewajiban perpajakannya wajib pajak perlu memperhatikan pemilihan perusahaan pembanding yang sesuai kondisi perusahaan serta dapat mengajukan kesepakatan harga transfer dengan pihak DJP.Kata Kunci: Hubungan Istimewa, Analisis Kesebandingan, Analisis Fungsional, Prinsip Kewajaran Dan Kelaziman Usaha, Kesepakatan Harga Transfer. AbstractTax planning is a common thing done by taxpayers, including transfer pricing. Transfer pricing itself is not an exact science, but rather an art that involves the analysis of equality, functional analysis, and the selection of methods to realize the application of the principles of fairness and business prevalence. The flexibility inherent in transfer pricing practices has the potential to create a difference in perception between taxpayers and DJP institutions. To avoid fundamental differences in perception of their tax obligations, taxpayers need to pay attention to the selection of comparison companies that are in accordance with the company's conditions and can submit transfer price agreements with the DJP. Keywords: Special Relationships, Comparison Analysis, Functional Analysis, Principles of Fairness and Business Prevalence, Transfer Price Agreement.
ANALISIS PROSEDUR PENJUALAN KREDIT UNTUK MENINGKATKAN PENGENDALIAN INTERN PADA PT.SINARMAS DISTRIBUSI NUSANTARA CABANG MALANG Suwanto Suwanto; Indah Dewi Nurhayati; Zainuddin Zainuddin
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (203.507 KB) | DOI: 10.31328/wnceb.v2i1.3183

Abstract

AbstrakPenelitian ini dilakukan pada perusahaan distribusi swasta nasional yang bergerak pada  pendistribusian makanan dan minuman,yaitu PT Sinarmas Distribusi Nusantara Cabang Malang,periode Januari 2020 sampai Desember 2020,metode yang dilakukan penelitian kualitatif,dengan menggunakan pendekatan studi kasus.Penelitian ini bertujuan untuk mengetahui kesesuan pelaksanaan dilapangan dalam penerapan prosedur penjualan kredit guna meningkatkan pengendalian internal PT.Sinarmas Distribusi Nusantara Cabang Malang.Berdasarkan penelitian maka penelitian ini menyatakan bahwa PT.Sinarmas Distribusi Nusantara Cabang Malang,system penjualan kredit yang diterapkan ada beberapa yang sudah diterapkan dan ada yang belum diterapkan.Namun demikian secara umum sudah menerapkan system prosedur yang sudah ditetapkan.Kata Kunci: Prosedur,Penjualan Kredit,Pengendalian Internal. AbstractThis research was conducted at a national private distribution company engaged in the distribution of food and beverages, namely PT Sinarmas Distribution Nusantara Branch of Malang, from January 2020 to December 2020, the method used was qualitative research, using a case study approach. This study aims to determine the suitability of implementation. in the field in implementing credit sales procedures to improve internal control of PT.Sinarmas Distribution Nusantara Malang Branch Based on the research, this study states that PT.Sinarmas Distribution Nusantara Branch of Malang, the credit sales system that has been applied, has some that have been implemented and some that have not been implemented. However, in general, it has implemented a predetermined system of procedures.Keywords: Procedure, Credit Sales, Internal Control
Co-Authors INDAH DEWI NURHAYATI Marjani AT Martha Anitantya Suwanto Suwanto