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All Journal Journal AK-99 Jurasima : Journal of Entrepreneurship, Accountancy, Economy and Management
Vero Deswanto
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Integrating Accounting Processes into Tax Management; a Process-Based Case Study of AP–AR–GL Vero Deswanto
JURASIMA Vol. 3 No. 2 (2025): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Agu
Publisher : Universitas Teknologi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33478/jurasima.v3i2.29

Abstract

The growing complexity of business transactions driven by digitalisation increases the need for effective integration between accounting processes and tax management. Many tax risks arise not from non-compliance, but from weaknesses in transaction classification, recognition, and process controls. This study examines accounting–tax integration using a process-based approach focused on Accounts Payable, Accounts Receivable, and the General Ledger. Employing a qualitative case study with document analysis, the study identifies tax risk points across transaction flows. Findings show that tax risks emerge mainly at early processing stages due to weak classification and broad account aggregation. The study proposes an integrated accounting–tax model emphasizing transaction-level tax attributes and structured reconciliation, supporting proactive tax risk management.
BRIDGING ACCOUNTING AND TAX PERSPECTIVES IN TRANSFER PRICING: IMPLICATIONS FOR FINANCIAL PERFORMANCE AND TAX BASE PROTECTION IN INDONESIA Vero Deswanto; Sultan Luthfi Adam Kahfi
Journal AK-99 Vol. 5 No. 2 (2025): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v5i2.4250

Abstract

The increasing integration of global business operations has intensified transfer pricing issues, not only as a tax compliance concern but also as a critical accounting matter affecting financial performance and reporting quality. In Indonesia, transfer pricing practices have contributed to tax base erosion while simultaneously influencing profit measurement, cost allocation, and intercompany transaction transparency in financial statements. This study examines transfer pricing through a combined accounting and tax perspective, emphasizing how transfer pricing policies shape reported profitability, managerial decision-making, and tax risk exposure. Using a qualitative doctrinal and analytical approach, this research reviews international tax principles, accounting standards, OECD Transfer Pricing Guidelines, and relevant Indonesian regulations, supported by recent empirical and institutional evidence. The findings indicate that misaligned transfer pricing policies distort financial performance indicators and weaken tax base protection, particularly in transactions involving intangibles, services, and intra-group royalties. This study highlights the importance of integrating accounting judgment with tax compliance in transfer pricing governance to enhance financial statement reliability and support sustainable tax administration. The paper contributes to accounting literature by positioning transfer pricing as a cross-disciplinary issue requiring coordinated accounting and tax oversight.
Co-Authors Sultan Luthfi Adam Kahfi