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All Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Al-Insyiroh: Jurnal Studi Keislaman
Tjaraka , Heru
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Religion Economics, Econometrics & Finance Education Social Sciences

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TRANSFER PRICING PRACTICE ON TAX AVOIDANCE AND TAX REVENUE : A BIBLIOMETRIC ANALYSIS Islam, Alifia Izzah; Tjaraka , Heru
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.20191

Abstract

Tax avoidance taken by companies can cause tax revenue for the state to be optional. One of the factors that influences tax avoidance is transfer pricing practices. Transfer pricing is determining prices in transactions between businesses with common ownership and control. Transfer pricing determines the prices and services exchanged between related entities, especially subsidiaries and multinational companies. This study is to assess the practice of transfer pricing on tax revenue and tax avoidance. This is different from previous research because previous studies only discussed tax expenditures; this research discusses other topics, namely transfer pricing, tax avoidance, and tax avoidance. The present study employed data extracted from the Google Scholar database with articles published between 2019 and 2023 using the keywords “transfer pricing," “tax avoidance," “multinational corporate," and “tax revenue." Only the title, abstract, and keywords were searched. The results of bibliographic aggregation analysis using the VOSviewer application resulted in 3 clusters. This research highlights the importance of using bibliometric tools such as VOSviewer to understand trends and relationships in academic literature. The results of this bibliometric analysis have several important implications for research and policy. The findings show growing attention to environmental issues in the context of tax policy, as indicated by the increasing literature on carbon taxes and pricing.
A Study of The Relevance of The Concepts of Taxes in Islam (Abu Yusuf's Philosophy Perspective) Suud , Ahmad; Putri , Diana; Tjaraka , Heru
Al-Insyiroh: Jurnal Studi Keislaman Vol. 10 No. 1 (2024): March 2024
Publisher : LPPPM STAI Darul Hikmah Bangkalan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35309/alinsyiroh.v10i1.247

Abstract

This study aims to examine the relevance of the concept of tax in Islam according to the perspective of Abu Yusuf's philosophy. Research data was collected and analyzed using library research techniques. The findings of this study are that the concept of tax in Islam initiated by the philosopher Abu Yusuf in Kitab Al-Kharaj is still relevant to the current taxation system. Among its relevance are taxes (kharaj) collected proportionally, the idea of ​​collecting taxes by recruiting tax officials with integrity and professionalism, there is a dispute between the principles of tax collection in Islam according to the philosophy of Abu Yusuf and the principles of taxation applied in Indonesia such as the principle of imposition of principles and minimum principles which can be justified juridically, then finally between the tax (kharaj) and the Building Land Tax (PBB) there is an agreement that the object is in the form of land which is the property right. This research is expected to make a contribution both theoretically, namely related to the concept of tax in Islam, according to the perspective of Abu Yusuf's philosophy and practically for regulators (government) in formulating policies in the field of taxation so that they are more just and beneficial to the state and the people.
Co-Authors Diana Putri Islam, Alifia Izzah Suud , Ahmad