G-20 dan Transparansi Perpajakan Internaional: Memperkuat Peran Indonesia dalam Penindakan Praktik Transfer Pricing

Authors

  • Gia Ardila Program Studi Akutansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau, Indonesia
  • Muji Burrohman Program Studi Akutansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau, Indonesia
  • Elfani Mandayanti Program Studi Akutansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau, Indonesia
  • Velicha Artinia Putri Program Studi Akutansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau, Indonesia
  • Muhammad Hidayat Program Studi Akutansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau, Indonesia

DOI:

https://doi.org/10.31004/jptam.v6i1.2931

Keywords:

Transfer Pricing, Akuntansi Internasional

Abstract

Regulasi dan upaya untuk mengatasi tingginya praktik TP masih belum memadai dan terkesan alakadarnya sehingga perusahaan dengan mudah dapat melakukan manipulasi kondisi keuangannyadan berimplikasi pada rendahnya dan bahkan hilangnya kewajiban perusahaan membayar pajak. Disisi lain, praktik KKN antara elit pemerintah dengan perusahaan multinasional juga marakdan sudah menjadi rahasia umum. Untuk meningkatkan kemampuan negara miskin-berkembangdalam pembiayaan pengentasan kemiskinan, pemenuhan hak-hak dasar warga dan pelayanan dasarlainnya, maka peningkatan pendapatan negara dari sektor pajak suatu keharusan yang mendesak

 

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Published

25-01-2022

How to Cite

Ardila, G. ., Burrohman, M. ., Mandayanti, E. ., Putri, V. A. ., & Hidayat, M. . (2022). G-20 dan Transparansi Perpajakan Internaional: Memperkuat Peran Indonesia dalam Penindakan Praktik Transfer Pricing. Jurnal Pendidikan Tambusai, 6(1), 477–483. https://doi.org/10.31004/jptam.v6i1.2931

Issue

Vol. 6 No. 1 (2022): April 2022

Section

Articles of Research

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Copyright (c) 2022 Gia Ardila, Muji Burrohman, Elfani Mandayanti, Velicha Artinia Putri, Muhammad Hidayat

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