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All Journal Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian International Journal of Economics, Management and Accounting
Cahyoginarti Cahyoginarti
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Other

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Transfer Pricing and Tax Planning Analysis of the Effectiveness of the Gross-Up Method and Its Implications for Equity of Income Distribution Cahyoginarti Cahyoginarti; Rehulina Bangun; Benhur Pakpahan; Sabarita Tarigan
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.621

Abstract

Economic globalization has increased the complexity of cross-border transactions, particularly in transfer pricing practices, which are often used by multinational companies to shift profits to lower-tax jurisdictions. While this strategy can legally reduce tax burdens, aggressive transfer pricing often leads to income distribution inequalities and reduced government tax revenues. On the other hand, tax planning using the Gross-Up method in Article 21 Income Tax has emerged as a more transparent alternative strategy that enhances employee welfare through company-covered tax incentives. This study analyzes the effectiveness of the Gross-Up method in managing tax obligations and its impact on economic fairness compared to transfer pricing practices. Using a qualitative approach based on case studies of companies in Indonesia, the study finds that implementing the Gross-Up method can improve tax compliance and employee loyalty, whereas uncontrolled transfer pricing poses a risk of reducing government tax revenues. Therefore, stricter and more transparent tax regulations are needed to mitigate the misuse of transfer pricing and encourage the adoption of fairer tax planning strategies.
Penerapan Pembukuan UMKM Berbasis Template Excel Untuk Meningkatkan Akuntabilitas Keuangan Usaha Keripik Permata di Kabupaten Asahan Cahyoginarti Cahyoginarti; Darmawati Darmawati; Ratna Ratna; Adhi Surya Harahap; Riswanto Riswanto
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 4 (2025): Oktober: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i4.2341

Abstract

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.
Co-Authors Adhi Surya Harahap Benhur Pakpahan Darmawati Darmawati Ratna Ratna Rehulina Bangun Riswanto Riswanto Riswanto Riswanto Sabarita Tarigan