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All Journal Amkop Management Accounting Review (AMAR) Journal of Business Inflation Management and Accounting
Ahmed, Zakaria
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Humanities Economics, Econometrics & Finance Social Sciences

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Implementasi Prinsip Arm’s Length Dalam Transfer Pricing Untuk Mencegah Penghindaran Pajak Internasional Mulyani, Annisa; Ahmed, Zakaria; Alfikri, Muhammad Ridho; Nurlaila, Nurlaila
Journal of Business Inflation Management and Accounting Vol 2, No 1 (2025): Januari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/bima.v2i1.5014

Abstract

Transfer pricing merupakan salah satu isu penting dalam dunia perpajakan internasional yang berpotensi digunakan sebagai alat untuk penghindaran pajak. Prinsip arm’s length, sebagaimana diatur dalam Pedoman Transfer Pricing OECD, menjadi landasan utama untuk menentukan harga transaksi antar pihak yang memiliki hubungan istimewa agar sesuai dengan kondisi pasar independen. Penelitian ini bertujuan untuk menganalisis implementasi prinsip arm’s length dalam transfer pricing dan efektivitasnya dalam mencegah penghindaran pajak internasional. Dengan menggunakan pendekatan yuridis-normatif. Penelitian ini mengeksplorasi kebijakan perpajakan di beberapa negara, studi kasus terkait transfer pricing, serta tantangan dalam penerapan prinsip arm’s length. Hasil penelitian menunjukkan bahwa penerapan prinsip ini efektif dalam menciptakan keadilan fiskal, meskipun masih terdapat kendala seperti perbedaan interpretasi antar negara dan keterbatasan data pembanding yang andal. Penelitian ini menyarankan peningkatan kerja sama internasional dan harmonisasi regulasi untuk mengatasi hambatan tersebut. Implementasi yang optimal dari prinsip arm’s length dapat menjadi instrumen yang kuat dalam mendukung sistem perpajakan internasional yang adil dan berkelanjutan.
Analysis of the Application of Environmental Accounting to Realize Sustainable Development Goals from an Islamic Perspective Ahmed, Zakaria; Yenni Samri Juliati Nasution; Nurlaila
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2772

Abstract

This research aims to analyze the implementation of environmental accounting in the management of Swiss gomara tourism in Simonis Village and its relation to the achievement of sustainable development goals (SDGs) from an Islamic perspective. Unenvironmentally friendly tourism activities such as waste accumulation will threaten the sustainability of ecosystems. This study uses a qualitative approach through observation, interviews, and documentation. The results of this study indicate that environmental accounting has been applied, but not optimally in its management. The management has not fully realized the importance of SDGs in tourism operations. The integration of Islamic principles such as Muhafazzah 'ala al-biah and khalifah fil ardh is considered to strengthen the management of tourism. This implementation is expected to encourage the achievement of the SDGs, particularly SDG 6 (Clean Water and Sanitation) and 15 (Life on Land). Through the synergy of managers, communities, and the government, sustainable and environmentally friendly tourism can be created.
Co-Authors Alfikri, Muhammad Ridho Mulyani, Annisa Nurlaila Nurlaila Nurlaila Yenni Samri Juliati Nasution