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All Journal Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Miftah
Devi, Deasy Femayona
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Penetapan Nilai Jual Objek Pajak yang Berimplikasi pada Penerimaan PBB-P2 Kota Cilegon Tahun 2014-2018 Devi, Deasy Femayona
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 1 No. 2 (2023): October 2023
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/miftah.v1i2.126

Abstract

The purpose of this study was to determine the determination of the sale value of tax objects as the basis for the imposition of PBB-P2 at the City of Cilegon, the level of effectiveness and contribution of the receipt PBB-P2 at the City of Cilegon, the factors can hamper the receipt of PBB-P2 at the City of Cilegon and efforts that can optimize the  revenue PBB-P2. The method used in this research is descriptive qualitative method. The results showed that the Determination of the Sales Value of Tax Objects as the basis for the imposition of PBB-P2 in the City of Cilegon used a price comparison method which was conducted once a year. The level of effectiveness PBB-P2 in the city of Cilegon in 2014-2018  very effective,  And the contribution of PBB-P2 in the city of Cilegon is still in the category of under-contributing the Regional Original Revenue.
Pengaruh Pajak Dan Insentif Tunneling Terhadap Keputusan Transfer Pricing Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2023 Devi, Deasy Femayona; Nasrullah, Achmad; Maryati, Sri
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol. 21 No. 2 (2025): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v21i2.4879

Abstract

The following is the new author guidelines and article templates of this research discusses the influence of taxes and tunneling incentives on transfer pricing decisions, where taxes are one of the sources of state revenue in Indonesia, but multinational companies misuse transfer pricing to manipulate taxes to countries with lower tax rates, and the greater the tunneling incentives, the more significant the unreasonable transfer pricing practices for the benefit of majority shareholders. One of the causes is the high ratio of related party receivables to the company's total receivables and the high tax burden. This study aims to determine whether taxes and tunneling incentives affect transfer pricing decisions.
Co-Authors Nasrullah, Achmad Sri Maryati