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PENERAPAN MEKANISME BONUS DAN TUNNELING INCENTIVE TERHADAP TRANSFER PRICING PERUSAHAAN Ahmad Syuheri; Jaka Syahputra; Masnuripa Harahap; Herman P.
BULLET : Jurnal Multidisiplin Ilmu Vol. 2 No. 2 (2023): BULLET : Jurnal Multidisiplin Ilmu
Publisher : CV. Multi Kreasi Media

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Abstract

This study aims to analyze the application of bonus mechanisms and tunneling incentives to transfer pricing. This research uses a qualitative approach with data collection techniques through literature study. The results of the study show that multinational companies as companies that have relationships with related parties will have the convenience of conducting tunneling incentives on transfer pricing transactions. This condition is an effort to avoid taxes, namely through manipulation of the tax burden. In addition, the non-tax factor that becomes the motive for tax avoidance practices is the bonus mechanism. The application of the bonus mechanism can indicate a company to practice tax avoidance because directors and management manipulate company profits with the aim of obtaining bonuses.
Edukasi Pencatatan Keuangan dan Kas Hariansebagai Upaya Meningkatkan Kepatuhan Pajak pada UMKM Pabrik Batu Bata Cahaya Rizki: Pengabdian Ahmad Syuheri; Didik Setiawan; Yudi Anggoro; Risda Sawatun
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3562

Abstract

Community service activities with the theme "Education on Financial Recording and Tax Compliance for Cahaya Rizki Brick Factory MSMEs" have been implemented well and have had a positive impact on increasing financial literacy and tax awareness of MSME actors. This activity aims to help business actors understand the importance of regular financial recording and tax obligations in accordance with the provisions of applicable laws and regulations, especially PP No. 23 of 2018 concerning Income Tax on Income from Businesses Received or Obtained by Taxpayers with Certain Gross Turnover. Through activities in the form of training, daily cash book filling simulations, interactive discussions, and assistance in recording practices, participants gained a practical understanding of how to prepare simple financial reports and calculate 0.5% Final Income Tax. The results of the activity showed an increase in the ability of MSME actors to separate personal and business finances, record transactions systematically, and understand their tax obligations as business actors. In addition, this activity opens up opportunities for MSME actors to implement a more orderly and transparent financial system as a basis for business decision making.