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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Journal of International Conference Proceedings Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies IIJSE Jurnal Dinamika Akuntansi E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Arifin Rosid
Direktorat Jenderal Pajak, Kementerian Keuangan Republik Indonesia & Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences

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The Relationship between Family Ownership and Tax Avoidance: The Moderating Role of Business Ethical Commitment Maulana Nanda; Arifin Rosid
Jurnal Dinamika Akuntansi Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v16i2.2297

Abstract

Purposes: This study investigates the relationship between family ownership and tax avoidance, with business ethics commitment as a moderation. If well committed by the company, business ethics will improve the quality of decision-making in the business process and create ethical leadership that will carry an ethical practice. Methods: The study utilized regression analysis to examine the hypothesis in a sample of 110 companies listed on the IDX from 2016 to 2019. Findings: The results show that family-owned companies are not involved in tax avoidance and that a company’s commitment to business ethics can help reduce its tax avoidance practices. The interaction of business ethics commitment in family companies has no relationship with tax avoidance. This finding implies the importance of a company’s commitment to business ethics in running its business. Novelty: To the best of our knowledge, the nature of the relationship between business ethics commitment to tax avoidance and family ownership remains minimal. Thus, this study fills the research gap by further examining corporate tax avoidance practices determined by family ownership factors and testing the role of business ethics commitment with family ownership on tax avoidance.
Evaluation of Transfer Pricing Methods in Related-Party Royalty Transactions for Trade Name at PT. ABC Delfiana Primashinta Iskandar; Arifin Rosid
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9297

Abstract

Global economic growth increases cross-border transactions between affiliated entities. From tax perspective, this rise challenges in terms of evaluate the arm’s length prices of a transaction between related parties. This research aims to evaluate the transfer pricing methods in related-party transactions concerning royalty payments for the use of a trade name at PT. ABC. This case study use a qualitative approach through an examination of transfer pricing documentation, tax regulations, and interviews with the company’s internal representatives, an independent tax consultant, and tax auditors. The analysis employs comparability analysis in accordance with the OECD Transfer Pricing Guidelines (2022) as well as domestic regulations such as PMK-22/PMK.03/2020 and PMK-172/2023. Findings indicate evaluation of the most apporpriate method selection shows that, although the arm’s length price evaluation was conducted using the Comparable Uncontrolled Price (CUP) method by comparing the royalty rate with independent transactions under comparable conditions, the trade-name royalty is in substance more consistent with the characteristics of the Comparable Uncontrolled Transaction (CUT) method as defined in domestic regulations for transactions involving intangible assets.
Tax Management Analysis of VAT and Its Implications for the Liquidity of Construction Companies Cempaka Effendi Gunawan; Arifin Rosid
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p13

Abstract

The construction sector ranks as the fifth-largest contributor to Value Added Tax )VAT) revenue in Indoneisa. In 2023, total tax revenue realization rached 102.80%, with VAT and Sales Tax on Luxury Good (STLG) contributing 40.9%, highlighting the sector’s strategic role in achieving tax targets. This study aims to evaluate the effectiveness of VAT-related tax management and cash flow management in construction company that has been designated as a taxable entrepreneur (PKP). A case study approach was employed using primary data from interviews with the company’s finance and tax divisions as well as external tax consultants, supported by internal documents and financial statements as secondary data. The findings reveasl that both tax and xash management are ineffective due to the absence of formal tax planning, specifics SOPs, and cash flow challenges caused by delayed client payments. The study recommends establishing a separate tax function, implementing tax-specific SOPs and internal audits, and intergrating financial tax and systems.
Evaluation of the Deposit System for Tax Payment within the Coretax System Andri Adi Nugroho; Arifin Rosid
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p08

Abstract

This study evaluates the implementation of the Coretax deposit system using the OECD (2021) framework (relevance, effectiveness, impact, and sustainability) for research question indicators. A descriptive qualitative evaluation case study method was used for data collection and analysis. The study involved taxpayers and tax officers at KPP Madya Dua Jakarta Utara. The results showed that the relevance criterion was met, as the system effectively addressed taxpayers' administrative needs. The sustainability criterion was met because taxpayers expressed their commitment to continue using this system, citing its long-term benefits. The effectiveness criterion has not been fully met due to technical obstacles, including failures to update ledger balances in real time and an automatic FIFO-based deduction mechanism that creates the potential for interest penalties. The impact criterion has not been met because the deposit system does not change behavior; it is only a formality to avoid late penalties when technical obstacles arise
Determinants of Secondary Adjustment Tax Disputes in Transfer Pricing: An Empirical Study in the Indonesian Context Hubaya Arif Auliya; Arifin Rosid
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax disputes involving secondary adjustments in transfer pricing at the Indonesian Tax Court have risen, despite a decline in cases filed by the Directorate General of Taxes between 2021 and 2023. This study examines the underlying causes of these disputes through Root Cause Analysis (RCA) and Fishbone Diagrams. The analysis draws on 358 court rulings, a comprehensive literature review, and semistructured interviews with eight key stakeholders, including judges, tax auditors, tax objection officers, and tax consultants. The findings highlight several critical factors contributing to these disputes. These include the lack of a clear definition for disguised dividends—an issue arising from the application of secondary adjustments under Indonesian regulations—varying interpretations of Ministry of Finance Regulation No. 22/2020, limited technical competence among tax auditors, and aggressive tax audit targets. These factors create legal uncertainty and increase the likelihood of disputes. To address these challenges, the study recommends clarifying relevant regulations, strengthening tax auditor training programs, and shifting the focus of tax audits from quantity to quality. Implementing these measures is expected to enhance legal certainty, reduce the frequency of disputes, and contribute to a more robust and effective tax administration system in Indonesia.
Cash Pooling Arrangements: Navigating Tax Disputes, Operational Efficiency, and Regulatory Compliance Denis Diastiti; Arifin Rosid
E-Jurnal Akuntansi Vol. 34 No. 12 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i12.p01

Abstract

Cash pooling represents a strategic cash management mechanism commonly employed in related-party transactions. This study aims to examine the underlying causes of tax disputes arising from cash pooling arrangements and to propose actionable recommendations to minimize such conflicts. Employing a qualitative research methodology, the study incorporates content analysis of tax court decisions issued between 2021 and 2023, supplemented by interviews with relevant stakeholders. The findings reveal four primary categories contributing to cash pooling-related tax disputes. These include factors related to tax auditors (competency, communication practices, and evidentiary standards), taxpayers (documentation adequacy and perceived fairness), audit methodologies (guidelines, agreement interpretations, and transaction delineation), and the lack of comprehensive domestic regulations governing cash pooling arrangements. The implications of this research are twofold. For the Directorate General of Taxes (DGT), implementing the proposed solutions could mitigate revenue losses from tax disputes. For taxpayers, enhanced clarity and regulatory alignment could lead to reduced compliance costs, fostering a more cooperative tax environment
Co-Authors Andri Adi Nugroho Cempaka Effendi Gunawan Delfiana Primashinta Iskandar Denis Diastiti Denis Diastiti Faisal Faisal Galih Ardin Hubaya Arif Auliya Ikhsan Candra Prayudi Indah Parmalia Khoerul Arif Lady Chintya Purba Maulana Nanda Tri Bayu Sanjaya Willy Albertus Runtunuwu