Article Per Year (5 Year)
p-Index From 2019 - 2024
0.562
P-Index
This Author published in this journals
All Journal INFO ARTHA Educoretax
Arifah Fibri Andriani, Arifah Fibri
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
ANALISIS PENERAPAN ARM’S LENGTH PRINCIPLE PADA TRANSAKSI PEMBAYARAN ROYALTI ATAS PEMANFAATAN MEREK DAGANG (TRADEMARK) KEPADA PERUSAHAAN AFILIASI Hukamawati, Dinartika; Andriani, Arifah Fibri
JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.923 KB) | DOI: 10.31092/jia.v4i4.34

Abstract

Trademark is a unique marketing intangible. It does not only involve the expenses of marketing, advertising,  and  promoting,  but  the  reputation  of  the  trademark's  owners  also  takes  part  in  the development of trademark. Many parties involve in the development of trademark. In the context of transfer pricing, these parties entitle to some compensation. And arm's length principle must be applied to determine the reasonable compensation for the use of trademark. Transaction payment of royalties on trademarks is subject to taxes.The  taxation  of  transactions  payment  of  royalties  on  the  use  of  the  trademark  among  affiliated companies also created  disputes between the taxpayer and Tax collector. Cases disputed are related to the fairness of the transaction relating to the determination of royalty payments on trademarks which cover:  definition,  identification,  allocation  and  valuation  between  affiliated  companies  (Caroline Silberztein, 2010). The dispute raises the burden of the cost of compliance for taxpayers and cost of collection to the tax authorities.This study aims to determine how to identify ownership and economic benefits, as well as the best method which can be applied to determine the reasonable price of royalty payment transaction for the trademark use.The results shows that in order to determine the parties entitled to compensation/ remuneration are: Party who can be legally declared to have legal ownership (legal owner) which are parties that have control over decisions related to the exploitation of the intangible as well as the right to restrict others to use intangible; Parties that contribute to the value of the trademark by identifying the parties who bear the cost and risk of the development of the trademark.
PENGARUH REWARD, PEMERIKSAAN PAJAK, DAN PENALTI TERHADAP PENINGKATAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI INDONESIA Iskandar, nFN; Andriani, Arifah Fibri
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (169.706 KB) | DOI: 10.31092/jia.v3i0.47

Abstract

ANALISIS PENENTUAN KARAKTERISTIK DAN KRITERIA PINJAMAN TANPA BUNGA PADA PERUSAHAAN INTRAGRUP DARI SISI PERPAJAKAN Rahayuningtias, Niken Rogo; Andriani, Arifah Fibri
JURNAL INFO ARTHA Vol 2 (2015): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1428.075 KB) | DOI: 10.31092/jia.v2i1.103

Abstract

Interest free loans between intragroup companies who have a special relationship is a transaction that is prevalent in the business world. However, in terms of taxing, these transactions require restrictions in order to prevent tax avoidance efforts. One form of tax avoidance is transfer pricing schemes. No exception to the interest-free loan transactions.Therefore,need to be assessed arm's length principle on thistransaction usingfunctional analysisandcomparabilityanalysis. Fielddata indicatea dispute between the taxpayer with the tax officer in determining the characteristics of the interest-free loan, criteriaof the interest-free loans that reflects the arm's length transaction, and the determination offinancial distress as one of the criteria of interest-free loan. This research aims to settlethedisputesubject. The results of this research showed that the characteristics of the interest-free loan can be seen from its character as a loan and the characters that sets it apartfrom the capital. Criteria of interest-free loan in Indonesia have already reflects the arm's length transaction in accordance to intercompany loan functional analysis. A company in financial distress can receive interest-free loan if the company is in a state of insolvency.
ANALISIS PENERAPAN CONTROLLED FOREIGN COMPANY RULES DALAM MENGATASI BASE EROSION AND PROFIT SHIFTING DI INDONESIA Mightyn, Alfa; Andriani, Arifah Fibri
JURNAL INFO ARTHA Vol 3 (2016): Edisi Maret
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (150.937 KB) | DOI: 10.31092/jia.v3i0.53

Abstract

Penghindaran Pajak Pada Industi Barang Konsumsi di Indonesia Sebelum Era Pandemi Covid19: Ukuran Perusahaan dan Profitabilitas Martinus, Jeremi; Jiwandaningtyas, Mellida Ema; Firmansyah, Amrie; Andriani, Arifah Fibri
Educoretax Vol 1 No 4 (2021): Desember 2021
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v1i4.118

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan profitabilitas terhadap penghindaran pajak. Data penelitian ini bersumber dari dari laporan keuangan perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Data penelitian diperoleh dari www.idx.co.id. Total sampel penelitian berdasarkan purposive sampling berjumlah 96 observasi yang terdiri dari 32 perusahaan dari tahun 2017 sampai dengan tahun 2019. Pengujian hipotesis dilakukan dengan uji analisis regresi berganda untuk data panel. Hasil penelitian menunjukkan bahwa ukuran perusahaan dan profitabilitas berpengaruh positif terhadap penghindaran pajak. Penelitian ini mengindikasikan bahwa otoritas pajak Indonesia perlu mempertimbangkan perusahaan dengan tingkat kinerja operasi yang tinggi terkait dan aset yang besar, terkait dengan dengan kebijakan penghindaran pajak.
Co-Authors Alfa Mightyn, Alfa Amrie Firmansyah Dinartika Hukamawati, Dinartika Jiwandaningtyas, Mellida Ema Martinus, Jeremi nFN Iskandar, nFN Niken Rogo Rahayuningtias, Niken Rogo Permata, Intan Dara Putri , Defina Karunia