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p-Index From 2020 - 2025
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All Journal International Journal of Economics, Management and Accounting Harmony Management: International Journal of Management Science and Business
Benhur Pakpahan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
Comparison of the Effectiveness of Functional, Product, and Geographic Organizational Structures in Global Marketing Strategy Rehulina Bangun; Benhur Pakpahan; Darmawati
Harmony Management: International Journal of Management Science and Business Vol. 2 No. 3 (2025): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v2i3.380

Abstract

This study investigates the comparative effectiveness of three primary organizational structures—functional, product-based, and geographic—in facilitating global marketing strategies. Employing a qualitative methodology through in-depth case studies of six multinational corporations across the technology, pharmaceutical, and consumer goods sectors, the research highlights the nuanced interplay between organizational design and strategic marketing execution. Findings indicate that no single structure universally outperforms the others; rather, effectiveness is contingent upon specific contextual factors such as product complexity, market diversity, and the degree of global integration versus local responsiveness required. Functional structures tend to support centralized control and efficiency, while product-based structures enhance innovation and brand focus. Geographic structures, on the other hand, offer adaptability to regional market dynamics. The study underscores the importance of strategic alignment between organizational form and marketing objectives, suggesting that hybrid or flexible configurations may offer optimal outcomes in dynamic global environments. These insights provide actionable guidance for decision-makers in selecting or adapting organizational structures to better support international marketing efforts. Ultimately, the research contributes to a deeper understanding of how structural choices influence global competitiveness and responsiveness, offering a framework for organizational design that aligns with evolving market demands and strategic priorities.
Co-Authors Cahyoginarti Cahyoginarti Darmawati Rehulina Bangun Sabarita Tarigan