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All Journal Economics and Digital Business Review PESHUM
Lubis, Imelda Fisianca
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Peran Financial Controller dalam Pengelolaan Keuangan Perusahaan Harefa, Christine Cahyanti; Lubis, Imelda Fisianca; Sihite, Ingot M.; Siagian, Natalia P. M.; Sipayung, Rizki Christian
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 3: April 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i3.9088

Abstract

In an increasingly complex and dynamic business environment, corporate financial management has become a crucial factor in maintaining business stability and sustainability. One of the key roles in this aspect is the Financial Controller, who is responsible for financial planning, oversight, and reporting to ensure the efficiency and effectiveness of corporate operations. This study aims to analyze the role of the Financial Controller in corporate financial management and identify the factors that support the effectiveness of this role in improving corporate financial performance. This research employs the Systematic Literature Review (SLR) method to examine the role of the Financial Controller in financial management. SLR is a structured approach to collecting, critically analyzing, integrating, and synthesizing findings from various studies related to a specific topic or research question. The findings indicate that the role of the Financial Controller is essential in corporate financial management. Controllers are responsible for preparing and analyzing financial reports that serve as the foundation for managerial decision-making, ensuring compliance with corporate policies, and monitoring financial transactions. Additionally, they oversee the accurate recording of accounts receivable, inventory, and sales prices to ensure alignment with established policies.
Pengaruh Sistem Penetapan Harga Transfer Terhadap Potensi Penghindaran Pajak Dalam Perusahaan Multinasional Lubis, Imelda Fisianca; Siregar, Enjel; Saribu, Ardin Dolok; Pasaribu, Jesmelifa PB; Sianipar, Yeremy Suparto; Rajagukguk, Lusiana F; Simbolon, Anna Maria
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2718

Abstract

Globalisasi telah mendorong pertumbuhan perusahaan multinasional yang beroperasi di berbagai yurisdiksi dengan perbedaan tarif dan regulasi perpajakan, sehingga membuka peluang praktik penghindaran pajak melalui penetapan harga transfer. Penelitian ini bertujuan untuk menganalisis bagaimana pendekatan sistematis dan matematis dalam penetapan harga transfer memengaruhi potensi penghindaran pajak, serta mengkaji perlunya penguatan regulasi dan pengawasan oleh otoritas pajak. Metode yang digunakan dalam penelitian ini adalah studi pustaka dengan menelaah literatur dari berbagai sumber ilmiah terkait transfer pricing, penghindaran pajak, dan kebijakan perpajakan internasional. Hasil kajian menunjukkan bahwa pendekatan matematis yang terstruktur mampu meningkatkan transparansi dalam penetapan harga transfer dan mendukung prinsip arm’s length. Namun demikian, praktik ini masih menyisakan tantangan, seperti lemahnya pengawasan Direktorat Jenderal Pajak akibat keterbatasan data global dan kompleksitas transaksi antar afiliasi, terutama terkait aset tidak berwujud. Selain itu, perusahaan multinasional cenderung memanfaatkan celah hukum dan disparitas tarif pajak antar negara untuk mengalihkan laba ke yurisdiksi dengan tarif lebih rendah. Oleh karena itu, penguatan regulasi domestik, pelatihan teknis otoritas pajak, serta kerja sama internasional melalui implementasi OECD Guidelines dan BEPS Action Plan menjadi langkah strategis untuk meminimalkan potensi penghindaran pajak. Penelitian ini diharapkan dapat memberikan kontribusi dalam perumusan kebijakan perpajakan yang adil, transparan, dan berkelanjutan.
Co-Authors Harefa, Christine Cahyanti Pasaribu, Jesmelifa PB Rajagukguk, Lusiana F Saribu, Ardin Dolok Siagian, Natalia P. M. Sianipar, Yeremy Suparto Sihite, Ingot M. Simbolon, Anna Maria Sipayung, Rizki Christian Siregar, Enjel