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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal AKSI (Akuntansi dan Sistem Informasi)
Wika Arsanti Putri, Wika Arsanti
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Computer Science & IT Economics, Econometrics & Finance

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PRINSIP KEWAJARAN DAN DOKUMEN SEBAGAI PENANGKAL KECURANGAN TRANSFER PRICING DI INDONESIA Putri, Wika Arsanti
Jurnal Riset Akuntansi dan Keuangan Vol 6, No 1 (2018): Jurnal Riset Akuntansi dan Keuangan. April 2018 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v5i2.8029

Abstract

Abstract. This research is a normative study based on legal principles, prevailing laws and regulations as well as studying the literature related to transfer pricing activities. Transfer pricing causes tax revenues in a country with high tax rates to feel aggrieved as the return on behalf of a company in that country is transferred to a country at a low tariff to avoid taxes. This becomes the problem of countries that must be looked for solutions so that taxation in every country is deemed fair over the earnings that are duly dressed in the company. In Indonesia in 2016 in overcoming it applies the principle of arm's length and special documents to reduce the cheating transfer pricing.Keywords: transfer pricing; taxation; multinational.Abstrak. Penelitian ini merupakan penelitian normatif yang didasarkan pada asas-asas hukum, peraturan perundang-undangan yang berlaku serta memperlajari literatur-literatur yang berhubungan dengan kegiatan transfer pricing. Transfer pricing menyebabkan penerimaan pajak di suatu negara dengan tarif pajak yang tinggi merasa dirugikan karena laba atas perusahaan di negara tersebut dialihkan ke negara dengan tarif yang rendah untuk menghindari pajak. Hal ini menjadi permasalahan negara-negara yang harus dicarikan solusi agar pemajakan di setiap negara dirasa adil atas penghasilan yang didapan sebagaimana mestinya di perusahaan tersebut. Di Indonesia tahun 2016 dalam mengatasi hal tersebut diberlakukan prinsip arm’s length dan dokumen khusus untuk mengurangi adanya kecurangan transfer pricing.Kata Kunci: transfer pricing; perpajakan; multinasional.
Comparison of the Directorate General of Tax (DGT) Annual Tax Return Reporting Application with the Education Version of the Annual Tax Return Reporting Application Arniati; Putri, Wika Arsanti; Kurniawan, Dedi; Firmansyah, Erik
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 2 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i2.872

Abstract

This article compares the e-filing application version of the Directorate General of Taxes with the educational version of the e-filing application made by the Batam State Polytechnic taxation team. The educational version of the e-filing application is an educational application for reporting personal Annual Tax Returns (SPT) based on the web that can be accessed through various devices connected to the internet. The application was compared to determine the effectiveness and material for improving the application as a learning media material. The method used is descriptive qualitative through interviews and trials on the application. The study results indicate that the educational version of the e-filing application is effective and can be used as an educational medium. Still, errors in the application need to be fixed, and features must be added to improve user convenience and fulfil its function as an educational application for reporting annual tax returns.
Development of A Tax Aware Clinic Website for MSMEs Arniati; Anggraini, Ria; Putri, Wika Arsanti; Kurniawan, Dedi; Maulana Putra, Tengku Surya; Maulana Putra, Anjelina; Hasanah, Afriyanti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 1 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i1.1133

Abstract

MSMEs in Indonesia contribute 61.07% to GDP and absorb 97% of the national workforce. However, their income tax contribution was only 1.1% in 2019. This glaring gap indicates that existing tax information channels, including the Directorate General of Taxes (DGT) portal, fail to effectively reach and serve MSMEs. This study aims to analyze the needs of MSMEs for specialized tax services through a dedicated tax clinic web platform. Research data were obtained from 17 informants through in-depth interviews and focus group discussions (FGDs) that were analyzed using open, axial, and selective coding. A key methodological contribution is the direct link between FGD insights and design features: for example, informants' distrust and discomfort with DGT-managed consultations, feeling "interrogated" rather than guided, directly shaped the decision to design the consultation feature as an independent, university-led service, rather than a government portal. These findings suggest that most MSMEs do not rely on official tax websites; Instead, they obtain tax information from WhatsApp, YouTube, and Instagram status updates, indicating low trust and awareness of the current tax portal. Informants require tax regulations categorized by business type, credible and up-to-date news, interactive calculators (PPh Articles 21, 23, and final income tax), visual learning materials, and personalized online consultation services. This study provides a user-centered design framework aligned with the TSEF for a tax clinic website specifically designed for the needs of MSME taxpayers in Batam, offering a replicable model for similar polytechnic institutions across Indonesia seeking to bridge the tax compliance gap.
Co-Authors Afriyanti Hasanah Arniati Dedi Kurniawan Firmansyah, Erik Maulana Putra, Anjelina Maulana Putra, Tengku Surya RIA ANGGRAINI