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All Journal Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Indonesian Journal of Applied and Industrial Sciences (ESA)
Nurkhasanah, Kharisma Ika
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Analisis penghindaran pajak (tax avoidance) perusahaan multinasional (studi kasus pt adaro energy tbk) Wahyuningtias, Tri; Athariq, Salsabila Phytagora; Nurkhasanah, Kharisma Ika; Wahdini, Siti Aliza Nuraini; Fasya, Yulianisa Amelia; Janah, Rahil Syira Roudhlotul
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 7 No. 1 (2025): February 2025
Publisher : University of Merdeka Malang

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Abstract

This study discusses the practice of tax avoidance through transfer pricing carried out by multinational companies, with a focus on the case of PT Adaro Energy Tbk. The aim of this research is to analyze the transfer pricing mechanism between PT Adaro Energy Tbk and its subsidiaries in Singapore, which has the potential to cause losses in state revenues. The research method used is qualitative, examining legal aspects, tax regulations and the application of the arm's length principle. The research results show that PT Adaro is suspected of carrying out transfer pricing by selling coal to its subsidiaries in Singapore at prices lower than the market price. The subsidiary then resells the coal at a higher price, so that profits are shifted to jurisdictions with low tax rates. This practice exploits loopholes in the transfer pricing system and has a negative impact on Indonesian tax revenues. The Directorate General of Taxes (DJP) responded by making corrections based on Article 18 of the Income Tax Law and PMK No. 213/PMK.03/2016, which regulates the method for determining fair prices. This research also evaluates the effectiveness of Indonesian tax laws in facing the challenge of tax avoidance and provides recommendations for improving tax compliance of multinational companies. It is hoped that this research can contribute to strengthening tax regulations in Indonesia and encourage the application of the arm's length principle in transactions between affiliated companies.
Law Enforcement of State Jurisdiction in Hacking Crimes Nurkhasanah, Kharisma Ika; Prasetyo, Zydane Maheswara
Indonesian Journal of Applied and Industrial Sciences (ESA) Vol. 3 No. 3 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/esa.v3i3.9438

Abstract

Along with the development of information and communication technology, apart from having a positive impact with ease of communication and transactions, there are also negative impacts such as the emergence of crimes in cyberspace or cybercrime. Law enforcement regarding various types of cyber crime turns out to be problematic in practice, especially regarding purchasing problems. This research aims to determine and analyze law enforcement and secret regulations for hacking crimes as well as legal policies regarding the implementation of cyber law in hacking crimes in Indonesia. The author employs a statutory approach and a conceptual approach as part of a normative juridical research methodology. This research results show that cyber crime fraud is regulated in Article 2 of the ITE Law which applies the principle of extra-territorial fraud. Indonesia can implement this through international cooperation which includes extradition, mutual legal assistance, and collaboration between law enforcers. Handling problems that occur internationally and nationally related to cross-border activities and extraterritorial consequences, is carried out with a global approach in a universal regulatory mechanism, there may be a single legal framework and depends on regional mechanisms and on national legal systems that provide effective handling of digital threats.
Co-Authors Athariq, Salsabila Phytagora Fasya, Yulianisa Amelia Janah, Rahil Syira Roudhlotul Prasetyo, Zydane Maheswara Wahdini, Siti Aliza Nuraini Wahyuningtias, Tri