Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan Journal of Governance, Taxation, and Auditing
PAKKAWARU, Muhammad Ilham
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Treatment of Direct Payment Systems for Multiple Recipients on Payment Error Rates in Central Government Agencies Located in Palu City, Central Sulawesi DAMAYANTI, Dita Zaskia; TOTANAN, Chalarce; ZAHRA, Femillia; PAKKAWARU, Muhammad Ilham
Journal of Governance, Taxation and Auditing Vol. 3 No. 2 (2024): Journal of Governance, Taxation and Auditing (October - December 2024)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v3i3.1404

Abstract

This study aims to understand the treatment mechanisms carried out by government institutions located in the Palu City area of Central Sulawesi when payment errors occur using the direct payment system. The object of this research is the procedures followed when payment errors arise through the direct payment system in companies located in Palu City, Central Sulawesi. This study uses a qualitative research method with a descriptive approach. Qualitative research is a research procedure that produces descriptive data in the form of written or spoken words obtained from a case study by conducting detailed observation of the research object at the Class II Agricultural Quarantine Office in Palu. The type of data used in this study is primary data. Data collection methods used in this study include interviews and documentation. The target respondents consist of planning officers, expenditure treasurers, revenue treasurers, state property officials, commitment-making officers, personnel officers, and all employees. It was found that payment errors occur when there is a discrepancy in the inputted data in the system, causing the payment to not be received by the intended recipient. The company’s treatment includes modifying and correcting the recipient data according to procedures established by the Directorate General of Treasury and the relevant institution through several steps. The findings of this study have implications regarding the treatment of direct payment systems for multiple recipients in relation to payment errors in government agencies.
TRANSFER PRICING AND COMPANY CHARACTERISTICS IN EXPLAINING TAX AVOIDANCE: EMPIRICAL EVIDENCE IN MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SUB-SECTOR Rosmadina, Rosmadina; Pakkawaru, Muhammad Ilham; Pratiwi, Ni Made Suwitri; Mile, Yuldi; Rhamadhani, Rika Febby
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan (In Processs)
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53393

Abstract

This study examines how 2tax avoidance among food and beverage manufacturing businesses listed on the Indonesia Stock Exchange between 2020 - 2024 is impacted by transfer pricing and company characteristics, particularly company size, leverage, and profitability. The study uses secondary data from annual financial reports obtained from the Indonesia Stock Exchange and employs a quantitative panel data regression methodology. Purposive sampling was used to choose the sample, and 60 observations were obtained. EViews 12 software was used to analyze the data. The results show that while transfer pricing and leverage have no discernible impact on tax avoidance, company size and profitability do. These findings highlight the need for improved tax oversight, as businesses with greater scale and profitability are more likely to engage in tax avoidance.
Co-Authors DAMAYANTI, Dita Zaskia Mile, Yuldi Pratiwi, Ni Made Suwitri Rika Febby Rhamadhani Rosmadina, Rosmadina Totanan, Chalarce ZAHRA, Femillia