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BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Published by Universitas Indonesia
ISSN : 08543844     EISSN : 23557826     DOI : https://doi.org/10.20476/jbb
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
The scope includes but is not limited to: public policy, administrative reform, local government studies, public and private governance, digital governance and business, digital finance, innovation, entrepreneurship, small businesses, people and culture in organization, knowledge management, organizational behavior, fiscal policy, tax administration, international tax, and the politics of taxation.
Arjuna Subject : Umum - Umum
Articles 5 Documents
 1 
Search results for , issue "Vol. 29, No. 3" : 5 Documents clear
How is the Transfer Pricing Concept “Arm’s Length Principle” Applied in Indonesia? Tambunan, Maria R.U.D.
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 3
Publisher : UI Scholars Hub

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Abstract

The research is aimed at analyzing how the arm’s length principle has been applied to transfer pricing cases in Indonesia. The arm’s length principle has become a global formula used by entities to ascertain that the transaction value has been done in an acceptable manner. The arm’s length principle has also become a fundamental basis in Indonesian tax regulations to assess the fairness of price for transactions undertaken by multinational entitles with their affiliation located outside the Indonesia’s jurisdiction. This research used qualitative approach and qualitative research method. The research shows that the manufacturing entities in Indonesia are mostly contract manufacturers which have less risks and non-sophisticated functions. The contribution to global value chain is not substantial. However, the way it has been assessed with regard to its affiliated transaction does not follow its function. The tax authority selected a certain method, transaction net margin method (TNMM) that may be flawed to test the price fairness for such a condition. The test was performed at the level of operating profit of the company without being affected by differences in transactions at the level of operational costs and functions. This behavior could be done differently among individual tax auditors. Therefore, the tax authority may consider institutionalizing a unit to specifically deal with transfer pricing issue.
Digitalization and Tax-Motivated Income Shifting Fau, Devenni Putri; Kurniawati, Lestari
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 3
Publisher : UI Scholars Hub

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Abstract

Numerous studies show that the tax rate difference between parent and subsidiaries as well as among subsidiaries acts as the incentive for income shifting between multinational corporations (MNCs). Digital business models that emerged as an impact of digital transformation may exacerbate income shifting by MNCs. However, empirical studies to support the relation between digital business models and income shifting is still scarce. Thus, this study examined whether Indonesia’s foreign-owned manufacturing companies shift income in respect to its foreign-parent tax rate and if the level of digitalization exacerbates the practice. This study used the income-shifting approach by Hines and Rice (1994) modified by Purba (2018) extended with the level of digitalization which is intangible asset intensity. Using a panel data regression model of public-listed manufacturing companies from 2011 to 2019, this study found no evidence of income shifting between foreign-owned Indonesian companies with its parent overseas. Moreover, using moderated regression analysis, this research found that the level of digitalization did not strengthen the influence of tax rate to income shifting. Thus, it concluded that digitalization did not influence income shifting practice. While the results were inconsistent, it did not rule out the possibility of income shifting between affiliates in a group and/or the utilization of other channels of income shifting such as debt and transfer pricing. Furthermore, this study may initiate future studies in the relationship between income shifting and digitalization by employing different measurement or expanding the research’s samples.
Determinants of Entrepreneurial Intention: A Study on Indonesian Students Satriadi, Satriadi; Almaududi Ausat, Abu Muna; Heryadi, D. Yadi; Widjaja, Warkianto; Sari, Ade Risna
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 3
Publisher : UI Scholars Hub

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Abstract

Finding jobs for university graduates is becoming more difficult as the number of job opportunities available is not proportional to the number of graduates. This situation is aggravated by the low interest of the Indonesian population in entrepreneurship, which is at roughly 3.1%. This study aims to investigate the effect of entrepreneurial self-efficacy, creativity, attitude toward entrepreneurship, social media, entrepreneurial culture, and motivation on student’s entrepreneurial intentions. Social media is warranted in the study as the respondents are in the group of millennials. A quantitative method was used. The data analysis employed Structural Equation Modelling (SEM) with Partial Least Squares (PLS). The participants were undergraduate students from universities in Malang City and Surabaya, Indonesia, recruited using an online questionnaire. The research sample included 315 respondents. This study used self-efficacy, creativity, attitude, culture, and motivation as the determinants of student’s entrepreneurial intention. It proposed six hypotheses that reflect the impact of each determinant on entrepreneurial intentions. The study revealed that of the six hypotheses tested, all had a significant impact on explaining the determinants of student’s entrepreneurial intention. Social media is proven to be the catalyst for student entrepreneurial intention. Educated students recognize and assume that social media can help run a business without requiring a large investment. This study also suggests that lecturers' involvement enables students to acquire entrepreneurial skills in classroom learning and organizations. Thus, students with a greater level of entrepreneurial insight will find it easier to foster an entrepreneurial attitude and think more imaginatively to commercialize new ideas in the form of product development before they realize their entrepreneurial potential.
The Effectiveness of the Aceh Ombudsman Representative’s Maladministration Handling: An Insider Perspective Muazzinah, Muazzinah; Akmal, Saiful; Fadhil, Amrul; Fathurrahman, Reza
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 3
Publisher : UI Scholars Hub

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Abstract

The Ombudsman of the Republic of Indonesia oversees public services, particularly timely responses to reports. Since 2018, the Aceh Representative of the Indonesian Ombudsman handled 150 reports. It is interesting to investigate how well the Ombudsman dealt with these reports. This study examines the effectiveness of the Aceh Representative of the Indonesian Ombudsman in handling reported maladministration cases using a qualitative approach. The research data were gathered through interviews and document reviews by referring to Steer’s (1976) formulation of organization effectiveness, which includes productivity, adaptability, communication, job satisfaction, and human resources. The productivity, communication, and flexibility indicators are adequately effective, although not directly involved in handling cases. The handling is limited to coordinative meetings with local authorities assigned to resolve the problems. However, the findings also reveal that job satisfaction indicators are ineffective, as evidenced by the absence of community satisfaction survey findings to assess their performance. Likewise, the results on the resource indicator were ineffective since the human resources were not allocated according to the Aceh Ombudsman’s workload. Therefore, this study provides a meaningful contribution to improving the quality of services in maladministration handling by the Aceh Ombudsman Office in the future to cases reported by the citizens.
Board Structure in State-Owned Enterprises (SOEs): Two-tier Model Analysis on the Implementation of Corporate Governance in Indonesia Umanto, Umanto; Sri Hartantiningsih, Ika; Ikasari, Novita
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 3
Publisher : UI Scholars Hub

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Abstract

The discussion on corporate governance is focused on the duties of the board of commissioners (BOC). This is important, especially for countries that use the two-tier board model, such as Indonesia. This qualitative study aims to analyze the fulfillment of the number and composition of commissioners as well as the process of appointment and dismissal of commissioners in state-owned enterprises (BUMN) listed on the Indonesia Stock Exchange. The results showed that BUMN had fulfilled the number and composition of commissioners. In addition, the existence of an audit committee and board of commissioner meetings is a component that plays an important role in assisting the commissioners in carrying out their supervisory functions. In the end, the process of succession of commissioners becomes an important part that affects the fulfillment of the number and composition.

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