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All Journal Jurnal Pengabdian Dharma Laksana Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Ekonomi Utama (Juria)
Eliza Eliza
Sekolah Tinggi Perpajakan Indonesia, Jakarta, Indonesia
Economics, Econometrics & Finance Environmental Science

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Journal : Jurnal Pajak dan Bisnis (Journal of Tax and Business)

 1 
The Evaluation of Arm’s Lenght Principle and Transfer Pricing Method on the Application of Income Tax Payable (Case Study of PT. ABC) Dewi Raraswati Dayaningrum; Hasan Rachmany; Eliza Eliza
Jurnal Pajak dan Bisnis Vol 2 No 2 (2021): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.551 KB) | DOI: 10.55336/jpb.v2i2.32

Abstract

Transfer pricing is a sensitive issue in the business world and the global economy, expecially taxation. Transfer pricing activities carried out by multinational companies affect the level of state tax revenues, either directly or indirectly. The purpose of the research conducted by the author is to determine the suitability of the transfer price method to the calculation of Income Tax Payable related to transfer pricing transaction. The research was conducted in one of companies engaged in information technology services & consultants in Indonesia. From the results of study, it can be concluded that in terms of the use of the transfer price method, in accordance with the arm's length principle. However, in relation to the application of the transfer price method, it does not meet the general application practices according to the OECD Guidelines, which causes the calculation of Income Tax Payable by Corporate Taxpayers to be inconsistent with regard to transfer pricing transactions.
ANALISIS ATAS PELAKSANAAN PENGENAAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI DI MASA PANDEMI COVID-19 PADA PT. SMART Katarina Ekoliawati Sinaga; Ichsan Thoha; Eliza Eliza
Jurnal Pajak dan Bisnis Vol 2 No 2 (2021): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (120.139 KB) | DOI: 10.55336/jpb.v2i2.35

Abstract

Salah satu sumber penerimaan negara yang terbesar dan sangat potensial untuk membiayai penyelenggaraan pemerintahan berasal dari pajak. Perpajakan yang di dalamnya terdapat unsur PPN juga merupakan bagian dari kebijakan fiskal pemerintah karena salah satu jenis pajak yang dikenakan melalui pemerintah adalah Pajak Pertambahan Nilai (PPN). Penelitian ini secara garis besar bertujuan untuk mengetahui apakah perhitungan penyetoran dan pelaporan pajak pertambahan nilai PT SMART telah sesuai dengan ketentuan peraturan perundang-undangan perpajakan. Apakah ada hambatan dalam pelaksanaan pemungutan pajak pertambahan nilai, dan bagaimana upaya yang dilakukan oleh korporasi untuk mengatasi hambatan tersebut. Penelitian ini dilakukan dengan menggunakan metode deskriptif analisis yaitu observasi terhadap objek wawancara dengan informan yang berkaitan dengan investigasi masalah dan studi kepustakaan.
Co-Authors Ali Mutaufiq Ana Wijandari Destiana Kumala Destiana Kumala Dewi Raraswati Dayaningrum Hasan Rachmany Ichsan Thoha Iyan Nurhasni Ahya Katarina Ekoliawati Sinaga Sobo Sitorus Taufik Hidayat Vikry Setiawan