Analysis of PSM after implementation of CbCR policy in Indonesia
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 Me...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2021-12-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Subjects: | |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/20495 |
| _version_ | 1818504666979237888 |
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| author | Adang Hendrawan Ifti Khori Royhan Arfah Habib Saragih Milla Sepliana Setyowati |
| author_facet | Adang Hendrawan Ifti Khori Royhan Arfah Habib Saragih Milla Sepliana Setyowati |
| author_sort | Adang Hendrawan |
| collection | DOAJ |
| description | 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.
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| first_indexed | 2024-12-10T21:40:09Z |
| format | Article |
| id | doaj.art-da48bf78ff984f92b5d66996a2992b4b |
| institution | Directory Open Access Journal |
| issn | 1410-2420 2528-6528 |
| language | English |
| last_indexed | 2024-12-10T21:40:09Z |
| publishDate | 2021-12-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj.art-da48bf78ff984f92b5d66996a2992b4b2022-12-22T01:32:31ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282021-12-0125210.20885/jaai.vol25.iss2.art7Analysis of PSM after implementation of CbCR policy in IndonesiaAdang Hendrawan0Ifti Khori Royhan1Arfah Habib Saragih2Milla Sepliana Setyowati3Department of Fiscal Administrative Science, Universitas Indonesia, Jakarta, IndonesiaDepartment of Fiscal Administrative Science, Universitas Indonesia, Jakarta, IndonesiaDepartment of Fiscal Administrative Science, Universitas Indonesia, Jakarta, IndonesiaDepartment of Fiscal Administrative Science, Universitas Indonesia, Jakarta, IndonesiaThe 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. https://journal.uii.ac.id/JAAI/article/view/20495Transfer pricingarm’s length principlecountry-by-country reportingprofit split method |
| spellingShingle | Adang Hendrawan Ifti Khori Royhan Arfah Habib Saragih Milla Sepliana Setyowati Analysis of PSM after implementation of CbCR policy in Indonesia Jurnal Akuntansi dan Auditing Indonesia Transfer pricing arm’s length principle country-by-country reporting profit split method |
| title | Analysis of PSM after implementation of CbCR policy in Indonesia |
| title_full | Analysis of PSM after implementation of CbCR policy in Indonesia |
| title_fullStr | Analysis of PSM after implementation of CbCR policy in Indonesia |
| title_full_unstemmed | Analysis of PSM after implementation of CbCR policy in Indonesia |
| title_short | Analysis of PSM after implementation of CbCR policy in Indonesia |
| title_sort | analysis of psm after implementation of cbcr policy in indonesia |
| topic | Transfer pricing arm’s length principle country-by-country reporting profit split method |
| url | https://journal.uii.ac.id/JAAI/article/view/20495 |
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