ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN MANUFAKTUR INDEPENDEN DI KAWASAN ASIA DAN APLIKASINYA DALAM MENENTUKAN PEMBANDING KEWAJARAN DAN KEWAJARAN USAHA
DOI:
https://doi.org/10.31092/jia.v3i0.50Keywords:
transfer pricing, arms length principal, profitabilitas, net cost plus margin, return on assetAbstract
In the tax audit on companies which involves transfer pricing in their transaction, tax auditor must determine benchmark companies to determine the arms length principle to be met by the companies. This study aims to analyze determinant factors of the profitability of independent manufacturing companies in Asia. Determinant factors of profitability can be used to determine the appropriate comparison companies. The study used two models with Plust net cost margin and return on assets as dependent variables of each model. Whereas, the independent variables used in this study are the ratio of operating revenue / net sales; operating profit; number of employees; payroll; total assets; tangible fixed assets; net working capital, cash and cash equivalent; other assets; geography; and industry. The results show that operating profit; net working capital; cash and cash equivalent and geography influence significantly and have been tested to determine comparator companies in determining the arms length principle.
References
Basu, Sudipta dan Waymire, Gregory. 2008. Has the Importance of Intangibles Really Grown? And if so, why?. International Accounting Policy Forum
Brigham, Eugene F. dan Ehrhardt, Michael C. 2008. Financial Management Theory and Practice. Thomson South-Western : USA
Brigham, Eugene F. dan Houston, Joel F. 2006.
Dasar-Dasar Manajemen Keuangan.
Salemba Empat : Jakarta
Brigham, Eugene F. dan Houston, Joel F. 2007.
Fundamentals of Financial Management.
Thomson South-Western : USA
Darussalam, Septriadi, Danny, dan Kristiaji, B. Bawono. 2013. Transfer Pricing Ide, Strategi, dan Panduan Praktis dalam Perspektif Pajak Internasional. Danny Darussalam Tax Center : Jakarta
Deaconu, Adriana. 2011. An Econometric Analysis of The Operating Profit of Romanian Companies. Accounting and Management Information Systems Vol. 10, No. 4, pp. 535-546
Ehrenberg, Ronald G. dan Smith, Robert S. 2003. Modern Labor Economics. Pearson Education : USA
Fabozzi, Frank J. dan Peterson, Pamela P. 2003. Financial Management and Analysis. Wiley : USA
Fred R, David. 2011. Strategic Management Concepts and Cases. Prentice Hall : USA
Godfrey, Jayne, Hodgson, Allan, Tarca, Ann, Hamilon, Jane, dan Holmes, Scott. 2010. Accounting Theory 7th edition. Wiley : Singapore
Gunadi. 2007. Pajak Internasional. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia : Jakarta
Hansen, Don R., Mowen, Maryanne M., dan Guan, Liming. 2009. Cost Management Accounting&Control. :USA
Hongren, Charles T., Datar, Srikant M., dan Rajan, Madhav V. 2012. Cost Accounting a Managerial Emphasis 14thedition. Pearson : USA
Kennedy, Ralph Dale dan McMullen, Stewart Yarwood. Financial Statements Form, Analysis, and Interpretation. Irwin Book Company : Malaysia
Keown, Arthur J., Martin, John D., Petty, J. William, dan Scott Jr, David F. 2005. Financial Management Principles and Applications 10thedition. Pearson : USA
Kieso, Donald E., Weygandt, Jerry J. dan Warfield, Terry D. 2012. Intermediate Accounting. Wiley : USA
Lambert, Dayton M. dan McNamara, Kevin T. 2009. Location Determinants of Food Manufacturers in the United States, 200- 2004: are nonmetropolitan counties competitive?
Mardiyanto, Handono. 2009. Inti Sari Manajemen Keuangan. Gramedia Widiasarana : Jakarta
Molly, Dean, Frederick J., Feucht, and L Murphy, Smith. 2008. International Transfer Pricing Issues and Strategies for The Global Firm.
Nachrowi, Nachrowi D., dan Usman, Hardius. 2006. Pendekatan Populer dan Praktis Ekonometrika untuk Analisis Ekonomi dan Keuangan. Lembaga Penerbit Fakultas Ekonomi Universitas Indonesia : Jakarta
Porter, Michael E. 1990. The Competitive Advantage of Nations. Harvard Business Review
Radebaugh, Lee H., dan Gray, Sidney J. 1997.
International Accounting and Multinational Enterprises 4thedition. Wiley : USA
Rene, Hlousek. 2004. Unlocking the Corporate Brand. Valuation Strategies
Sekaran, Uma. 2003. Research Methods for Business. Wiley : USA
Stierwald, Andreas. 2010. Determinants of Profitability:An Analysis of Large Australian Firms. Intellectual Property Research Institute of Australia
Supranto, J. 2000. Statistik Teori dan Aplikasi edisi 6. Erlangga : Jakarta
Tennent, John. 2008. Guide to Financial Management. : Great Britain
Wangsa, I Wayan Murlanda. 2014. Determinan Profitabilitas Perusahaan Distribusi dalam Analisis Metode Transactional Net Margin. Sekolah Tinggi Akuntansi Negara.
Weston, Fred J. dan Copeland, Thomas E. 1995. Manajemen Keuangan. Binarupa Aksara : Jakarta
Widarjono, Agus. 2013. Ekonometrika Pengantar dan Aplikasinya. UPP STIM YKPN : Yogyakarta
Wilson, Mark dan Shailer, Greg. 2007.
Accounting Manipulations and Political Costs : Tooth & Co Ltd, 1910-1965. Accounting and Business Research, Vol . 37 No. 4 pp. 247-266
_________. 2010. OECD Transfer Pricing Guidelines for
Multinational Enterprises and Tax Administrations. OECD Publishing.
Undang-Undang Republik Indonesia Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah diubah terakhir dengan Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 tentang Perubahan Keempat Atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan
Peraturan Direktur Jenderal Pajak Nomor PER- 32/PJ./2011 tentang perubahan atas Peraturan Direktur Jenderal Pajak Nomor PER-43/PJ./2010 tentang Penerapan Prinsip Kewajaran dan Kelaziman Usaha dalam Transaksi Antara Wajib Pajak dengan Pihak yang Mempunyai Hubungan Istimewa
Surat Edaran Direktur Jenderal Pajak Nomor SE- 50/PJ/2013 tentang Petunjuk Teknis Pemeriksaan terhadap Wajib Pajak yang Mempunyai Hubungan Istimewa
Data Strategis BPS. 2013. Jakarta : CV. Dharma Putra
www.fiskal.depkeu.go.id www.ortax.org www.census.gov www.bps.go.id
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a CC BY-SA Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
