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All Journal Daya Saing : Jurnal Ilmu Manajemen Jurnal Akuntansi Kompetif
Simanullang, Paken Taras
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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DAMPAK PENETAPAN HARGA TRANSFER TERHADAP PAJAK Rajagukguk, Eska; Kesia, Tiori; Saribu, Ardin Dolok; Banjarnahor, Yesi; Simamora, Naomi; Simanullang, Paken Taras; Turnip , Asmida Rosari; Zebua, Irfan Zebua
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1760

Abstract

Transfer price has an effectin tax avoidance, CompaniesCompanies try to find ways to divert their profits, instead of not paying their taxes, companies try to minimize their profits so that their taxes are also reduced.pay the tax, the company tries to minimize its profits so that the tax is also smaller.become smaller. That transfer pricing errors fell immediatelyafter the reforms, but then returned to its original level against the reformedtransfer pricing legislation was based on unfounded expectations of an increase and companies returned to manipulative practices.of improvement and that firms revert to their original transfer pricing manipulation practices once they are certain of the implications of the transfer pricing law.manipulation practices once they gain certainty about the implications of the new policy.of the new policy. Tax rate cuts will incentivizeincentivize transfer pricing due to more widespread profit shifting.widespread. This is because a higher withholding tax rate on royaltyroyalty payments encourage profit shifting through mispricing of goods.price of goods. Transfer Pricing can be done without being detrimental to tax authorities by using thetax authorities by using the OECD Method of setting a fair price.Translated with DeepL.com (free version)
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MAHASISWA UNTUK MEMILIKI REKENING TABUNGAN BRI Br Gintingting, Sinthya Angelica; Simanullang, Paken Taras; Siallagan, Hamonangan
Jurnal Daya Saing Vol. 11 No. 1 (2025): Transformasi Layanan, SDM, dan Keberlanjutan Usaha di Era Digital dan Sosial M
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i1.1998

Abstract

Abstract The economic business is growing along with technological advances. The banking sector is no exception, all economic activities are not limited to location and time. Currently, almost all economic activities depend on banking services such as financing and storage. In fact, it is noted that the need for funds continues to increase, leading to the establishment of more financial institutions, both banks and non-banks, both government and private. Currently, people from various professions must have used banking services either in the form of financing or investment or storage. The daily lives of students are greatly assisted by financial institution products.This study is expected to provide a deeper understanding of students' financial behavior, as well as the factors that influence their decisions in opening savings accounts. The results of this study are expected to be used by educational institutions, banking institutions, and the government to design financial education programs and policies that support the improvement of financial literacy among students. .
Co-Authors Banjarnahor, Yesi Br Gintingting, Sinthya Angelica Hamonangan Siallagan Kesia, Tiori Rajagukguk, Eska Saribu, Ardin Dolok Simamora, Naomi Turnip , Asmida Rosari Zebua, Irfan Zebua