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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah International Journal of Social Science juremi: jurnal riset ekonomi
Anselmus Rufus Kodu
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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THE INFLUENCE OF TAX EXPENSE AND PROFITABILITY ON TRANSFER PRICING IN MANUFACTURING COMPANIES IN THE CONSUMER GOODS INDUSTRY SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE FROM 2016 TO 2020 Anselmus Rufus Kodu; Rimi Gusliana Mais
International Journal of Social Science Vol. 4 No. 2: August 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i2.8322

Abstract

This study aims to investigate the influence of tax expense and profitability on transfer pricing decisions in manufacturing companies within the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2016-2020. Utilizing a quantitative approach and secondary data from annual financial reports, multiple linear regression analysis was conducted to assess the relationship between independent variables (tax expense and profitability) and the dependent variable (transfer pricing). The results indicate that both tax expense and profitability significantly impact firms' transfer pricing decisions. Companies tend to actively employ transfer pricing strategies when faced with high tax expenses and achieve good profitability levels. The implications of this research emphasize the importance of effective transfer pricing management in optimizing tax structures and financial performance, as well as the necessity for clear regulations to ensure compliance and transparency in business practices. This study provides valuable insights for practitioners, academics, and policymakers in comprehending the complexities of transfer pricing within the context of manufacturing companies, while also suggesting further research into more advanced measurement methods related to transfer pricing
Pandangan Kenaikan Tarif PPN 12% dengan Menggunakan Sistem Coretax: Implikasi pada UMKM di Indonesia Anselmus Rufus Kodu; Heri Heri; Roberto Josua F. Hasibuan; Uun Sunarsih
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25473

Abstract

Tax is one of the primary sources of government revenue worldwide and is a mandatory contribution to the state without any direct benefit. Among Indonesia's various types of taxes, Value Added Tax (VAT) is one of them. VAT is closely related to taxpayers established as taxable businesses, where VAT is levied on the purchase/sale transactions conducted by individual and corporate taxpayers. On January 1, 2025, the government will increase the VAT rate from 11% to 12%, although this regulation has been met with opposition from various parties. This article discusses the perspectives on the 12% VAT increase using the coretax system. This research employs a qualitative approach through a literature review, involving a review of books, journals, articles, and law-based information related to the research object. The results show that the increase in the VAT rate to 12% has both positive and negative impacts. The positive impact is that it will increase government revenue to be redistributed to the community. Meanwhile, the negative impacts include increased prices of goods/services, rising inflation, and decreased purchasing power of the people.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEBERLANJUTAN PADA PERUSAHAAN DI INDONESIA TAHUN 2020 – 2024: STUDI LITERATUR REVIEW Anselmus Rufus Kodu; Heri, Heri; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 3: Nopember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i3.8912

Abstract

Disclosure of sustainability reports has become increasingly important in the business and investment world, reflecting a company's commitment to environmental, social, and governance (ESG) aspects. This study aims to analyze the influence of profitability, leverage, company size, and liquidity on sustainability reporting disclosure of companies listed on the Indonesia Stock Exchange (IDX) from 2020-2024. This study collects and synthesizes findings from relevant previous studies through a literature review method. The analysis results show that profitability has a positive effect on disclosure, although there are variations in the results in other studies. Leverage shows a negative relationship, reflecting the focus of highly indebted companies on financial obligations rather than sustainability disclosure. Company size is generally positively related to disclosure, while liquidity does not always show a significant effect. These findings highlight the importance of industry context and unique company characteristics in analyzing sustainability reporting disclosure. This research is expected to provide new insights and recommendations for companies to improve the transparency and accountability of their sustainability reporting.
Pandangan Kenaikan Tarif PPN 12% dengan Menggunakan Sistem Coretax: Implikasi pada UMKM di Indonesia Anselmus Rufus Kodu; Heri Heri; Roberto Josua F. Hasibuan; Uun Sunarsih
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25473

Abstract

Tax is one of the primary sources of government revenue worldwide and is a mandatory contribution to the state without any direct benefit. Among Indonesia's various types of taxes, Value Added Tax (VAT) is one of them. VAT is closely related to taxpayers established as taxable businesses, where VAT is levied on the purchase/sale transactions conducted by individual and corporate taxpayers. On January 1, 2025, the government will increase the VAT rate from 11% to 12%, although this regulation has been met with opposition from various parties. This article discusses the perspectives on the 12% VAT increase using the coretax system. This research employs a qualitative approach through a literature review, involving a review of books, journals, articles, and law-based information related to the research object. The results show that the increase in the VAT rate to 12% has both positive and negative impacts. The positive impact is that it will increase government revenue to be redistributed to the community. Meanwhile, the negative impacts include increased prices of goods/services, rising inflation, and decreased purchasing power of the people.
Co-Authors Heri Heri Heri Heri, Heri Rimi Gusliana Mais Roberto Josua F. Hasibuan Uun Sunarsih