Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Indonesian Journal of Auditing and Accounting Akurasi
Faisal Labib Zulfiqar
Universitas Negeri Jakarta
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
A qualitative analysis on transfer pricing tax audit performance in Indonesia Faisal Labib Zulfiqar; I Gusti Ketut Agung Ulupui; Dwi Kismayanti Respati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.805

Abstract

This study is qualitative research using inductive reasoning through documentation and literature studies. The finding showed seven areas of dispute: gross income-related items, purchase cost, intra-group services, royalty, dividend, interest expense, and interest income. Furthermore, it concluded that documentation, comparable data, and comparability method were the three main issues in transfer pricing disputes. Ultimately, it showed that the tax court decree was dominated by decrees that favored taxpayers’ appeals. Public interest statement Tax disputes are known for their lengthy and costly process, but in the end, it turned out that the taxpayers mostly won the cases. To that end, this paper seeks to analyze the transfer pricing audit performance in Indonesia based on 2021’s Tax Court Decree. This allows us to know what factor(s) contributed to the transfer pricing dispute and how the tax court settled the dispute. As a practical implication, it is suggested that state revenue agencies improve the quality of their transfer pricing tax audit performance.
Apakah Spesialisasi Industri Auditor Mampu Mengurangi Dampak Pandemi Covid-19 terhadap Audit Report Lag di Indonesia? Faisal Labib Zulfiqar; Ahmad Naufal; Dhea Amalia Ananda Ridwan
Indonesian Journal of Auditing and Accounting Vol 1 No 1 (2024): Januari 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i1.54

Abstract

Krisis multidimensi yang diakibatkan Pandemi Covid-19 berdampak di berbagai bidang kehidupan, tak terkecuali pada profesi akuntansi dan audit. Meningkatnya risiko audit, munculnya ketidakpastian, serta menurunnya kualitas pelaporan audit, termasuk ketepatan waktu dalam proses dan pelaporan audit merupakan tantangan yang harus dihadapi. Untuk itu, penelitian ini mencoba untuk mengungkap hubungan antara dampak Pandemi Covid-19 terhadap Audit Report Lag. Selain itu, penelitian ini juga mencoba menguji apakah spesialisasi industri auditor mampu mengurangi dampak Pandemi Covid-19 terhadap Audit Report Lag. Dalam penelitian ini, variabel Spesialisasi Industri Auditor berperan sebagai variabel moderasi antara Pandemi Covid-19 dan Audit Report Lag. Sejumlah 260 sampel perusahaan perbankan yang terdaftar di BEI selama periode 2017 s.d. 2022 diuji dengan metode Moderating Regression Analysis (MRA) menggunakan SPSS 26. Penelitian ini menemukan bahwa auditor memerlukan waktu yang lebih lama dalam pelaporan auditnya selama masa Pandemi Covid-19. Selain itu, adanya moderasi dari Spesialisasi Industri Auditor tidak mampu menurunkan pengaruh positif dan signifikan dari Pandemi Covid-19 terhadap Audit Report Lag. Temuan penelitian ini merupakan salah satu penelitian paling awal dalam kaitannya hubungan antara Pandemi Covid-19 dan Audit Report Lag, serta Spesialisasi Industri Auditor sebagai pemoderasi hubungan tersebut di Indonesia.
A qualitative analysis on transfer pricing tax audit performance in Indonesia Faisal Labib Zulfiqar; I Gusti Ketut Agung Ulupui; Dwi Kismayanti Respati
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 1 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i1.805

Abstract

This study is qualitative research using inductive reasoning through documentation and literature studies. The finding showed seven areas of dispute: gross income-related items, purchase cost, intra-group services, royalty, dividend, interest expense, and interest income. Furthermore, it concluded that documentation, comparable data, and comparability method were the three main issues in transfer pricing disputes. Ultimately, it showed that the tax court decree was dominated by decrees that favored taxpayers’ appeals. Public interest statement Tax disputes are known for their lengthy and costly process, but in the end, it turned out that the taxpayers mostly won the cases. To that end, this paper seeks to analyze the transfer pricing audit performance in Indonesia based on 2021’s Tax Court Decree. This allows us to know what factor(s) contributed to the transfer pricing dispute and how the tax court settled the dispute. As a practical implication, it is suggested that state revenue agencies improve the quality of their transfer pricing tax audit performance.
Co-Authors Ahmad Naufal Dhea Amalia Ananda Ridwan Dwi Kismayanti Respati I Gusti Ketut Agung Ulupui