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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian Masyarakat Bangsa
Uzma, Salsa Raehan
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Pengaruh Profitabilitas, Tunneling Incentive, dan Intangible Asset Terhadap Transfer Pricing Perusahaan Manufaktur Uzma, Salsa Raehan; Budiantara, Martinus
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8509

Abstract

Transfer pricing remains a critical issue in accounting and taxation practices, particularly in multinational companies, due to its potential for tax avoidance. This study aims to determine the effect of profitability, tunneling incentives, and intangible assets on transfer pricing in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). The data used are secondary data obtained from annual financial reports for the 2022–2024 period. The study population consisted of 95 companies, and through purposive sampling, 19 companies met the criteria, with a total of 57 observations. Data analysis was performed using multiple linear regression to examine the effect of each independent variable on transfer pricing. The results of the study indicate that profitability and intangible assets have no effect on transfer pricing with significance values ​​of 0.090 > 0.05 and 0.323 > 0.05, respectively. While tunneling incentives have a significant negative effect on transfer pricing with a value of 0.046 < 0.05. This study is expected to contribute to the financial accounting literature related to transfer pricing practices and become a consideration for regulators in formulating tax policies in Indonesia.
Transformasi Digital Desa Wisata Opak Melalui Pengembangan Profil dan Promosi Terpadu Berbasis Platform Digital Uzma, Salsa Raehan; Susilowati, Cristin; Siahaan, Binur Ryando; Tarigan, Mey Nadetta; Astuti, Tutut Dewi; Beleya, Prashanth; Meng, Lau Zu
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 10 (2025): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i10.3606

Abstract

Program Kuliah Kerja Nyata (KKN) Internasional bertujuan untuk mendukung transformasi digital Desa Wisata Opak melalui penyusunan profil desa yang lengkap, terstruktur, dan mudah diakses sebagai upaya memperkuat identitas digital serta meningkatkan efektivitas promosi desa wisata. Untuk mencapai tujuan tersebut, kegiatan dilakukan dengan metode observasi lapangan, wawancara, pendokumentasian potensi wisata dan UMKM, serta pengolahan data menggunakan platform Google Drive sebagai pusat penyimpanan digital. Selain itu, dilakukan sosialisasi dan pendampingan kepada masyarakat serta pengelola desa mengenai penggunaan media digital untuk promosi terpadu. Hasil kegiatan menunjukkan bahwa penyusunan profil digital mampu meningkatkan kualitas dokumentasi, mempermudah akses informasi, serta memperkuat kemampuan desa dalam mengelola potensi wisata secara lebih profesional. Program ini juga memberikan dampak positif berupa meningkatnya literasi digital masyarakat, tersedianya data desa yang lebih sistematis, serta terbentuknya fondasi awal untuk strategi promosi yang lebih efektif dan berkelanjutan. Dengan demikian, pelaksanaan KKN Internasional ini berkontribusi signifikan dalam mendukung pengembangan Desa Wisata Opak menuju destinasi wisata yang inovatif dan siap bersaing di era digital.
Co-Authors Martinus Budiantara, Martinus Meng, Lau Zu Prashanth Beleya, Prashanth Siahaan, Binur Ryando Susilowati, Cristin Tarigan, Mey Nadetta Tutut Dewi Astuti