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Operations and Supply Chain Management Commons™
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Full-Text Articles in Operations and Supply Chain Management
Transfer Pricing Settlement In Indonesia: A Note For Tax Authority, Tax Court, And Taxpayers Based On The Tax Court Decisions, Maria R.U.D. Tambunan
Transfer Pricing Settlement In Indonesia: A Note For Tax Authority, Tax Court, And Taxpayers Based On The Tax Court Decisions, Maria R.U.D. Tambunan
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Transfer pricing disputes have been quite high and have been considered as an important issue in taxation system in Indonesia. The high level of these disputes should be a common concern, especially to examine how the dispute process occurred and how to resolve it. This study aims to discuss the tax auditor, taxpayer, and tax court judge behavior’s prior to the transfer pricing issue and how to reduce the dispute. This study uses tax court decisions settled year 2015-2019 as the locus of the study. The research uses qualitative approach and qualitative method. The data was collected from the study …
Unveiling The Impact Of Covid-19 And The Policy Implications On Indonesian Small Businesses: Where Do They Hurt The Most?, Sri Wahyuni, Novita Ikasari
Unveiling The Impact Of Covid-19 And The Policy Implications On Indonesian Small Businesses: Where Do They Hurt The Most?, Sri Wahyuni, Novita Ikasari
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
The catastrophic impact of COVID-19 Pandemic on micro, small and medium enterprises (MSMEs) is well-presented across countries featured on a helicopter view. However, studies on business activities as proxies to business functions that are exclusively affected by the pandemic are scarcely found, which in turn might cause ineffective recovery policy. Using Indonesia as a case in point, this study aims at codifying the particular business activities to proxy the functions that have been impacted across the sectors and business owners’ perception on the government’s policy. The study uses indicators for three business functions that are qualitatively constructed from previous studies …