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Hadwimantoro, Hadwimantoro
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The effect of company size, profitability, and intangible assets on transfer pricing aggressiveness in energy sector companies listed on the Indonesia and Singapore stock exchange Hadwimantoro, Hadwimantoro; Sari, Diana
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1340

Abstract

This research investigates the impact of firm size, profitability, and intangible assets on the aggressiveness of transfer pricing in energy sector companies listed on the Indonesia Stock Exchange (IDX) and the Singapore Exchange (SGX). Employing a quantitative descriptive method, the study applies panel data regression analysis to examine the proposed hypotheses. A purposive sampling technique was used to select a sample of 13 energy companies listed on both the IDX and SGX during the 2017–2022 period. The data, spanning six years and comprising 78 observations, were sourced from the annual financial statements published by these companies. Analysis was conducted using eViews12 software. The results indicate that firm size negatively and significantly influences transfer pricing aggressiveness, with larger firms engaging less in aggressive transfer pricing. Meanwhile, profitability has no significant effect, suggesting that financial performance does not necessarily drive firms to engage in aggressive transfer pricing. Conversely, intangible assets positively and significantly impact transfer pricing aggressiveness, showing that firms with higher intangible assets tend to be more aggressive. This study provides empirical evidence on transfer pricing behavior in the energy sector under two different regulatory frameworks, offering insights for regulators and policymakers to monitor companies with substantial intangible assets.
Implementation of destination principle VAT on service exports in Indonesia: Analysis of PMK-32/PMK.010/2019 based on OECD guidelines Hadwimantoro, Hadwimantoro
Educoretax Vol 4 No 10 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i10.1161

Abstract

Value Added Tax (VAT) is applied based on two fundamental concepts: the origin principle and the destination principle. Under the origin principle, taxes are levied where goods or services are produced, while under the destination principle, taxes are imposed where the goods or services are consumed. This research focuses on analyzing how the destination principle is implemented in the imposition of VAT on service exports, as governed by Regulation of the Minister of Finance No. 32/PMK.010/2019 regarding the limitations on taxable activities and types of services whose exports are subject to VAT. The OECD International VAT/GST Guidelines are used as a reference in this analysis to reduce distortions in international trade and minimize the risk of differences in tax collection principles between countries. The results of the study show that PMK-32/PMK.010/2019 has implemented the destination principle in accordance with the OECD guidelines, but there are still several challenges in its implementation, especially in ensuring tax neutrality and legal clarity in cross-border transactions. This study provides important insights for policymakers in improving tax regulations to support sustainable and equitable economic growth.
Co-Authors Diana Sari