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INDONESIA
Journal of Accounting and Taxation
Published by Training & Research Institute Jeramba Ilmu Sukses
ISSN : -     EISSN : 28087127     DOI : https://doi.org/10.47747/jat.vxix.xxxx
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Journal of Accounting and Taxation (JAT) is a peer-reviewed journal which publishes original research papers. JAT has been published since 2021. It is currently published in March, July and Nopember The journal publishes original full-length research papers in all areas related to hypothetical and theoretical in its nature and that provides exploratory insights in the fields of accounting, taxation and relevant subjects. It is devoted to enhancing research outlets for the finance and accounting disciplines in the world. The topics related to this journal include but are not limited to Audit expectation gap, Auditing standards, Financial Accounting, Taxation, Social and Environmental Accounting, Management Accounting, Corporate Governance, Financial Reporting, Market for audit services, Public sector accounting and auditing.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 43 Documents
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Income Tax on E-Commerce-Based Export Business Actors Received from Other Countries Sarmini, sarwini; Irawan, Daveyan Athiyyah Bambang; Roro, Fiska Silvia Raden; Indrawati, Indrawati; Wulaningsih, Ririn Widyastuti
Journal of Accounting and Taxation Vol. 6 No. 1 (2026): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v6i1.3390

Abstract

The rapid expansion of cross-border electronic commerce (e-commerce) has generated complex challenges for national tax systems, particularly with respect to the imposition of income tax on digital export activities. Indonesia’s income tax regime applies the worldwide income principle to resident taxpayers; however, its implementation remains largely grounded in traditional concepts of physical presence, which are increasingly incompatible with digital business models. This study aims to analyze the legal implications of income taxation on export activities conducted through cross-border e-commerce platforms and to examine regulatory responses within the Indonesian tax framework. Using a normative legal research method with statutory, conceptual, and comparative approaches, this study finds that although Law Number 7 of 2021 on the Harmonization of Tax Regulations has introduced the concept of significant economic presence, the absence of detailed implementing regulations limits its operational effectiveness. This condition weakens tax administration, increases the risk of tax avoidance, and creates unequal tax treatment between conventional and digital business actors. Accordingly, adaptive and technology-oriented tax regulation aligned with international standards is required to ensure legal certainty, tax equity, and sustainable state revenue.
The Financial Position of the Top Accountancy Firms in the UK Rompotis, Gerasimos
Journal of Accounting and Taxation Vol. 6 No. 1 (2026): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v6i1.3394

Abstract

The consolidated financial position of the Top 6 accountancy companies in the UK is the subject of this paper. Top 6 include PwC, Deloitte, EY, KPMG, BDO and Grant Thornton. The study period spans from 2014 to 2024. Key figures from the group balance sheet and the profit and loss statement and their growth over the study period are examined. The structure of the balance sheet is evaluated too. Next, liquidity, leverage and performance financial ratios are computed. The impact of the Covid-19 health crisis on financial performance is assessed too. Furthermore, a comparative panel regression analysis of financial performance among the sample firms is applied. Finally, regression analysis on the determinative factors of performance is conducted. The results show that the Top 6 accountancy firms in the UK are quite liquid and profitable, whereas they are financed via external capital and to a lesser degree via equity. The majority of the financial performance metrics computed along with the metric of firms’ ability to leverage their assets to make revenue are impressive. On the question of the coronavirus’ impact on financial position, the results show that the revenue and profitability of the Big 6 in the UK have been significantly higher during the post-covid era. However, the financial performance measures have not. Finally, the econometric analysis reveals a negative correlation between size and financial performance, while a positive relationship of financial performance is accentuated with the debt-to-equity ratio, the cash ratio, the efficiency ratio, and the revenue per employee.
Transfer Pricing in the Oil and Gas Industry: Unique Challenges and Considerations Babalola, Wasiu; Oyedokun, Godwin Emmanuel
Journal of Accounting and Taxation Vol. 6 No. 1 (2026): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v6i1.3248

Abstract

This study critically examines the unique challenges and considerations associated with transfer pricing in the oil and gas industry. The primary aim is to explore the complexities surrounding intercompany transactions, valuation of commodities and intangibles, regulatory frameworks, and the implications of environmental and digital transformations. Employing a socio-legal study relying on qualitative and comparative methods and doctrinal methodology, the paper synthesizes insights from international guidelines (OECD, UN), national regulations, and industry-specific case studies, notably the Chevron-Australia dispute. It reveals that despite the availability of public commodity pricing, pricing intercompany crude oil and gas transfers remains complex due to quality differentials, contract structures, and regional benchmarks. The valuation of intangibles such as proprietary technology and seismic data is further complicated by the lack of comparables and centralized R&D structures. Regulatory divergence across jurisdictions, including formula-based systems like Brazil’s and hybrid models in Nigeria, increases compliance burdens for multinational enterprises (MNEs). Environmental and digital economy factors are also observed to be reshaping transfer pricing strategies, with carbon pricing and data-driven operations requiring new valuation models. The study concludes that a one-size-fits-all approach to transfer pricing is inadequate for the oil and gas sector. Instead, tailored strategies that reflect economic substance, greater adoption of Advance Pricing Agreements (APAs), and the use of technology for local compliance are vital for mitigating disputes, ensuring tax equity, and enhancing transparency in one of the world’s most strategically important industries.

Page 5 of 5 | Total Record : 43

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