Article Per Year (5 Year)
p-Index From 2019 - 2024
2.012
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Manajemen Pelayanan Publik JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Administrasi Publik : Public Administration Journal Jurnal Inovasi Bisnis (Inovbiz) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Public Policy BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Hukum dan Pembangunan
Milla Sepliana Setyowati
Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi

 1 
Analysis of PSM after implementation of CbCR policy in Indonesia Adang Hendrawan; Ifti Khori Royhan; Arfah Habib Saragih; Milla Sepliana Setyowati
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss2.art7

Abstract

The Country-by-Country Reporting (CbCR) policy requires that multinational enterprises report financial information of all of their business group members globally. The presence of the information within such policy framework should be reviewed as to whether it will be useful for the Profit Split Method (PSM) implementation. This research used a qualitative approach with data collection techniques including indepth interview. The results indicate that in the future, the PSM will grow in urgency with the development of multinational enterprises and the Anti-BEPS (Base Erosion and Profit Shifting) project. However, the PSM implementation in Indonesia at the present time is still rare due to particular difficulties encountered by both taxpayers and tax authorities. CbCR data alone is not sufficient to be used as a basis for the PSM implementation. Nevertheless, CbCR can still be used by taxpayers as a basis for the PSM implementation in collaboration with other data and information.
Co-Authors Adang Hendrawan Adang Hendrawan Dailimi, Lili Fajri Gunadi Gunadi Gunadi Gunadi HArtoNo, M. EDi Ida Ayu Rasthiti Adnyani Ifti Khori Royhan Ismail Khozen Jessy Tantriangela Khozen, Ismail Lili Fajri Dailimi Merry Inriama NURCHAMID, TAFSIR Rudi Andrean Saragih, Arfah Habib Wiji Mutia Hardianti Wisamodro Jati