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All Journal International Journal of Social Science juremi: jurnal riset ekonomi
Stefani Darmawan
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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 RELATIONSHIP BETWEEN CORPORATE SOCIAL RESPONSIBILITY AND FINANCIAL PERFORMANCE: A MODERATE ROLE OF FINANCIAL TECHNOLOGY Dika Fuji Okta; Stefani Darmawan; Rimi Gusliana Mais
International Journal of Social Science Vol. 4 No. 3: October 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v4i3.8801

Abstract

This research aims to explain the relationship between company’s financial performance and corporate social responsibility in the development of financial technology. The method in this research is using a qualitative approach with a literature review method where the data is obtained from relevant secondary data such as trusted journal articles. The results of this research illustrate that financial technology helps company to carry out their social responsibilities, especially in the current digital economic era. Social responsibility that runs well will also improve the performance of the company itself. Although this research is only limited to relevant journal articles, it does not rule out the possibility of collecting other data to support this research. To sum up, integrating corporate social responsibility and financial technology not only has a big impact on society but also improves company’s financial performance.
TRANSFER PRICING DAN PROFITABILITAS: STRATEGI TERSEMBUNYI DIBALIK PENGHINDARAN PAJAK DI INDONESIA Stefani Darmawan; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 2: September 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i2.11131

Abstract

This study analyze the influence of transfer pricing implementation and profitability on tax avoidance practices conducted by multinational companies in Indonesia. Using a qualitative descriptive analytical approach, this research involved finance directors, tax managers, Directorate General of Taxation officials, and tax consultants as informants. Data were collected through in-depth interviews, observations, and documentation analysis over eight months in Jakarta, Surabaya, and Medan. Results indicate that 85% of multinational companies utilize transfer pricing schemes as global tax optimization instruments through comparable uncontrolled price and transactional net margin methods. Companies with high profitability levels (ROA >15%, ROE >20%, profit margin >25%) demonstrate more aggressive tendencies toward tax avoidance through transfer price manipulation, excessive management fees, and intercompany financing. These practices result in potential tax revenue losses of 25-40% from total corporate income tax that should be paid. The effectiveness of Indonesia's transfer pricing regulations remains suboptimal due to limited human resources and multinational transaction complexity. The study recommends strengthening DGT human resource capacity, improving regulatory frameworks, developing integrated information systems, and enhancing international collaboration to increase transfer pricing supervision effectiveness in Indonesia.
FENOMENA PEMBELAJARAN TRANSFORMATIF DALAM AKUNTANSI PAJAK PENGHASILAN: STUDI INTERPRETATIF TERHADAP PENGALAMAN MAHASISWA DALAM MENGEVALUASI PENERAPAN PSAK 46 Adie Tirtakusuma; Sukamto, Sukamto; Stefani Darmawan; Uun Sunarsih
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 4 (2026): Januari 2026
Publisher : Bajang Institute

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Abstract

Penelitian ini mengeksplorasi fenomena pembelajaran transformatif mahasiswa akuntansi dalam memahami dan mengevaluasi penerapan PSAK 46 tentang Akuntansi Pajak Penghasilan. Menggunakan pendekatan kualitatif dengan metode fenomenologi interpretatif, penelitian melibatkan 10 mahasiswa program studi akuntansi semester akhir yang telah menempuh mata kuliah akuntansi pajak penghasilan. Data dikumpulkan melalui wawancara mendalam semi-terstruktur, observasi partisipatif terbatas, dan analisis dokumen pembelajaran. Hasil penelitian menunjukkan bahwa mahasiswa mengalami tiga tahap pembelajaran transformatif: disorientasi awal ketika menghadapi kompleksitas konsep pajak tangguhan dan perbedaan temporer, refleksi kritis terhadap asumsi-asumsi dasar tentang hubungan akuntansi komersial dan fiskal, serta konstruksi makna baru yang mengintegrasikan pemahaman teoritis dengan aplikasi praktis. Faktor-faktor yang memfasilitasi transformasi meliputi metode pembelajaran interaktif, kualitas hubungan dosen-mahasiswa yang supportive, dan pengalaman praktis melalui magang. Pembelajaran transformatif menghasilkan perubahan perspektif dari pemahaman rule-based menuju principle-based understanding, meningkatkan kemampuan judgment profesional, dan memotivasi mahasiswa untuk continuous learning dalam bidang akuntansi pajak. Temuan ini memberikan kontribusi bagi pengembangan strategi pembelajaran yang lebih efektif dalam pendidikan akuntansi pajak penghasilan di perguruan tinggi.
Co-Authors Adie Tirtakusuma Dika Fuji Okta Rimi Gusliana Mais Sukamto Sukamto Uun Sunarsih