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All Journal Jurnal Fokus Manajemen Journal of Artificial Intelligence and Digital Business Journal of Management, Economic, and Accounting
Lestari, Desak Nyoman Lia
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Systematic Literature Review: The Role Of Transfer Pricing Regulations In Reducing Tax Lestari, Desak Nyoman Lia; Harefa, Tulus; Fuadah, Luk Luk
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8303

Abstract

This study aims to examine the role of transfer pricing regulations in reducing tax avoidance practices through a Systematic Literature Review (SLR) approach. The study collects and analyzes 20 scientific articles published between 2018 and 2025, sourced from reputable databases such as Emerald, DOAJ, and ResearchGate. The articles reviewed are publications in either Indonesian or English, fully accessible, and indexed in Scopus, Copernicus, Sinta, or are proceedings from international conferences. The main keyword used in the search process was "transfer pricing." The results of the review show that transfer pricing regulations play a strategic role in preventing tax avoidance practices by multinational companies, particularly through the mechanism of profit shifting to low-tax jurisdictions. Regulations based on the arm’s length principle, supported by instruments such as Advance Pricing Agreements (APA), transfer pricing documentation systems, and the strengthening of criminal law enforcement, have proven effective in limiting opportunities for transfer price manipulation. The effectiveness of their implementation largely depends on factors such as a company’s internal control system, the utilization of technology, the availability of comparable data, and good corporate governance. Additionally, international cooperation through Automatic Exchange of Information (AEoI), Country-by-Country Reporting (CbCR), and the harmonization of cross-border policies has proven crucial in enhancing transparency and monitoring cross-jurisdictional transfer pricing practices. These findings underscore the importance of a comprehensive and collaborative approach to strengthening transfer pricing regulations as a global tax avoidance control instrument.
Systematic Literature Review: The Influence Of Tax Understanding, Taxpayer Awareness, And Tax Socialization On Tax Compliance Of Msmes In Indonesia Lestari, Desak Nyoman Lia; Fuadah, Luk Luk
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.695

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) plays a crucial role in increasing state revenue and supporting national development. However, the level of tax compliance among MSMEs in Indonesia is still relatively low, influenced by various factors such as tax understanding, taxpayer awareness, and the effectiveness of tax socialization. This study aims to analyze the impact of tax understanding, taxpayer awareness, and tax socialization on MSME tax compliance in Indonesia through a Systematic Literature Review (SLR) approach. The research method involved collecting literature from four main databases (Emerald Insight, DOAJ, Google Scholar, and ResearchGate), resulting in 331 articles. After screening, 21 relevant articles were selected for analysis. The results show that good tax understanding positively contributes to increased tax compliance, while high taxpayer awareness and effective tax socialization also play a significant role in influencing compliance behavior. Tax education-based policies, both technical and value-based, prove to be key in enhancing MSME tax compliance, especially in more difficult-to-reach areas. This study provides important contributions to tax policies that are more responsive to the characteristics of MSMEs in Indonesia.
Determinan Akuntansi Berbasis Akrual: Study Literature Review Yusnidar, Yusnidar; Santoso, Rizki Agung; Lestari, Desak Nyoman Lia; Fuadah, Luk Luk
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.3173

Abstract

Akuntansi berbasis akrual telah menjadi paradigma fundamental dalam transformasi pelaporan keuangan sektor publik global untuk meningkatkan transparansi dan akuntabilitas. Meskipun regulasi telah ditetapkan, implementasi masih menghadapi kendala struktural dan operasional yang signifikan. Penelitian ini bertujuan mengidentifikasi dan menganalisis determinan utama yang memengaruhi keberhasilan penerapan akuntansi berbasis akrual di sektor publik melalui pendekatan Systematic Literature Review (SLR) dengan metodologi PRISMA. Jenis penelitian adalah penelitian kepustakaan dengan desain deskriptif-analitis. Populasi mencakup 12.196 artikel ilmiah periode 2010-2024 dari basis data Scopus, Sinta, dan Google Scholar, dengan sampel akhir 15 artikel yang lolos seleksi melalui kriteria inklusi dan eksklusi ketat. Instrumen penelitian adalah peneliti sebagai human instrument dengan protokol PRISMA 2020 dan lembar ekstraksi data terstruktur. Teknik analisis data menggunakan sintesis tematik (thematic synthesis) Thomas dan Harden (2008) melalui tiga tahapan: pengkodean line-by-line, pengembangan tema deskriptif, dan generasi tema analitis. Hasil penelitian mengidentifikasi empat determinan utama: kualitas sumber daya manusia, dukungan teknologi informasi, regulasi dan kebijakan pemerintah, serta komitmen organisasi dan kepemimpinan, dengan faktor tambahan meliputi budaya organisasi, dukungan politik, dan mekanisme monitoring. Penelitian ini menyimpulkan bahwa keberhasilan implementasi akuntansi berbasis akrual memerlukan strategi capacity building berkelanjutan, investasi teknologi terintegrasi, penguatan regulasi konsisten, dan kepemimpinan visioner untuk meningkatkan kualitas pelaporan keuangan sektor publik.
Co-Authors Fuadah, Luk Luk Harefa, Tulus Santoso, Rizki Agung Yusnidar Yusnidar