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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Trending: Jurnal Manajemen dan Ekonomi Muqaddimah: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Siska Aprilia Rahmawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Hubungan Pemeriksaan dan Penagihan Pajak pada Penerimaan Pajak di Indonesia Elia Rossa; Putri Afrilia Nurrochmah; Saefani Nur Hanifah; Salsabila Salsabila; Siska Aprilia Rahmawati; Siti Maisa Zahara; Yosi Ika Putri
Trending: Jurnal Manajemen dan Ekonomi Vol. 2 No. 1 (2024): Januari : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v2i1.2037

Abstract

This study explores the consequences of the tax audit and collection process on total tax revenue in Indonesia. By adopting the literature analysis method and assessing secondary data from the Directorate General of Taxes, the research findings reveal that tax audit and collection actions positively affect the level of tax revenue. A high frequency of tax audits is closely related to increased compliance and accumulated tax revenue. The same applies to the percentage of taxes successfully collected; the higher it is, the greater the level of compliance and tax revenue. Therefore, improvements in the efficiency of the government's implementation of tax audits and collections are needed to increase the overall level of compliance and tax revenue.
Analisis Penerapan Praktik Harga Transfer Dalam Penghindaran Pajak Elia Rossa; Putri Afrilia Nurrochmah; Saefani Nur Hanifah; Salsabila Salsabila; Siska Aprilia Rahmawati; Siti Maisa Zahara; Yosi Ika Putri
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v2i2.699

Abstract

This study analyzes the application of tax avoidance in Indonesia through transfer pricing by taking various data in the form of financial statements and other relevant information from companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2020 period. This study also uses the transfer pricing methods established by the OECD to calculate fair market prices as a reference to assess the fairness of transfer prices. The results showed that most of the companies listed on the IDX practiced transfer pricing in various ways, such as setting transfer prices that are higher or lower than fair market prices, or by conducting improper transactions. The transfer pricing practices carried out by these companies are influenced by several factors, such as leverage, profitability, tunneling incentive, bonus mechanism, and tax avoidance. The practices carried out by these companies have a significant impact on taxable profit, tax expense, and state tax revenue.
Pengaruh Debt Covenant, Tunneling Incentive dan Thin Capitalization Terhadap Transfer Pricing dengan Moderasi Tax Minimization Siska Aprilia Rahmawati; Nera Marinda Machdar
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2024): Februari : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i1.1664

Abstract

Today, world economic growth is driven by globalization. With globalization, cross-border transactions increase, which allows investments, goods, and services between countries to become easier. By using transfer pricing methods, businesses can reduce their tax payments. This research aims to study how debt arrangements, tunneling incentives, and thin capitalization impact transfer pricing and tax minimization. The objective is to determine whether the effect of debt is strengthened or weakened by these arrangements. This study conducted qualitative descriptive research. Data collection was done through literature study. The results show that debt convenant, tunneling incentive, and thin capitalization have a significant positive effect on transfer pricing. Tax minimization is able to strengthen the influence of debt convenant, tunneling incentive, and thin capitalization on transfer pricing.
Co-Authors Elia Rossa Nera Marinda Machdar Putri Afrilia Nurrochmah Saefani Nur Hanifah Salsabila Salsabila Siti Maisa Zahara Yosi Ika Putri