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All Journal INFO ARTHA Jurnal Manajemen Keuangan Publik International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Tax and Accounting Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Educoretax
Sakti Prabowo, Sakti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Transfer Pricing in Cable Industry: Comparative Arm’s Length Profitability Using Tnmm Between Indonesian and Foreign Company Marfiana, Andri; Sitarasmi, Endah; Prabowo, Sakti; Muhammad, Sandika Ilham
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2355

Abstract

FThis study evaluates arm’s length profitability in the Indonesian cable industry by comparing the Return on Sales (ROS) of listed companies with independent foreign comparables using a Transactional Net Margin Method (TNMM) framework. Although the OECD Transfer Pricing Guidelines and Indonesia’s Minister of Finance Regulation Number 172 of 2023 provide a normative basis for comparability analysis, empirical evidence at the industry level remains limited. This study addresses this gap by applying a cross-jurisdictional comparability design within a capital-intensive manufacturing context, explicitly linking regulatory guidance with firm-level profitability assessment. The research adopts a descriptive-comparative approach using secondary financial data from Indonesian listed cable companies and independent foreign comparables identified through the ORBIS database. The results show that some companies fall within the interquartile range of comparable firms, while others deviate above or below the range, reflecting differences in operational performance, cost structures, and market conditions across firms and periods. These findings provide an empirical basis for assessing relative profitability positions; however, they should be interpreted as indicative rather than definitive evidence of compliance, given the reliance on external comparables and profitability-based testing. Overall, the study demonstrates that TNMM with ROS is analytically useful for evaluating profitability comparability in this context, while emphasizing the need for contextual interpretation beyond mechanical application of comparability criteria.
Measuring Tom and Tol Elasticity in Forced Sales Auctions: Lessons Learned from Indonesia Triono, Doni; Nurbiyanto, Nurbiyanto; Prabowo, Sakti; Raffiwan, Andi
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5666

Abstract

While many studies have explored the relationship between time-on-the-market (TOM) and price, few have looked at time-on-the-liquidation (TOL). This study measures TOM and TOL elasticity in real estate auctions, analyzing data from 12 State Assets and Auction Service Offices between 2021 and mid-2023 using convenience sampling. The results show TOM elasticity for forced sales is elt=1, while TOL elasticity is elt=0. TOM elasticity responds to price changes, but TOL does not. Lower auction prices affect TOM elasticity, but not TOL. To make TOL elasticity dynamic, regulatory changes allowing for flexible TOL could be introduced.
Co-Authors Akhmad Solikin Dian Handayani Dinardjito, Agung Ferry Irawan Marfiana, Andri Muhammad Heru Akhmadi Muhammad Iqbal, Roihans Muhammad, Sandika Ilham Nurbiyanto, Nurbiyanto Raffiwan, Andi Sitarasmi, Endah Suhendra, Maman Triono, Doni