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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Jurnal Abdi Panca Marga Jurnal Ekonomika Dan Bisnis West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science West Science Accounting and Finance Jurnal Abdimas Independen
Halim, Moh
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Public Health Social Sciences Other

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Effect of Transfer Pricing, Capital Intensity and Audit Committee on Tax Avoidance: (Case Study of a Mining Company in the Energy Sector Listed on the Indonesian Stock Exchange for the 2021-2022 Period) Firdausyah, Nori; Halim, Moh; Suharsono, Riyanto Setiawan
West Science Journal Economic and Entrepreneurship Vol. 2 No. 03 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i03.1034

Abstract

This research was conducted with the aim of providing empirical evidence of Transfer Pricing, Capital Intensity and Audit Committees on Tax Avoidance (Case Study of Energy Sector Mining Companies Listed on the Indonesia Stock Exchange for the 2021-2022 Period). The sample selection technique was carried out using the porpusive sampling method. The total population in this study was 82 companies with a sample size of 31 companies that met the sample criteria. Data collection in this research uses secondary data obtained from the annual financial reports of companies operating in the mining industry, energy sub-sector which are listed on the Indonesia Stock Exchange for the 2021-2022 period. This research method uses a quantitative method with data testing used using SPSS version 26. The data analysis used is descriptive statistical analysis. The results of this research show that transfer pricing, capital intensity, and audit committees have a positive and significant influence on tax avoidance, such as which was tested using t test analysis and F test.
Penentuan Nilai Aset Dan Metode Depresiasi Aset SMA Muhammadiyah 3 Jember Berbasis Nilai-Nilai Keislaman Aspirandi, Rendy Mirwan; Thamrin, Mohammad; Satoto, Eko Budi; Halim, Moh; Sahida, Ayunda Septia Wulandari; Wulandari, Dwi Agustin
Abdi Panca Marga Vol 4 No 1 (2023): Jurnal Abdi Panca Marga Edisi Mei 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v4i1.1366

Abstract

Assets are the most important part of an entity, both private and state entities (Sarikadarwati et al., 2022). Asset data owned by an entity becomes the basis for assessing the development of the entity concerned. Assets are also the basis for determining the size of an entity. In fact, SMA Muhammadiyah 3 Jember has not optimally implemented asset recording. Therefore, determining the value of assets and the method of depreciating assets is needed by SMA Muhammadiyah 3 Jember. This community service method is carried out online and offline (blended learning). The mentoring process takes about 6 months. The result of the dedication is that the asset officers of SMA Muhammadiyah 3 Jember understand the method of valuation of assets and depreciation that are treated for each asset at SMA Muhammadiyah 3 Jember. The asset valuation method used is based on acquisition cost. The depreciation or depreciation method used is the straight-line method which is relatively simple and easy to understand. The economic age of Muhammadiyah 3 Jember High School assets is based on tax regulations Regulation of the Minister of Finance of the Republic of Indonesia Number 11/PMK.010/2020 concerning Income Tax Facilities for Investment in Certain Business Fields and/or in Certain Regions.
Co-Authors Abdillah, M.Rickwan agung, amin Alufiah, Wildatul Arik, Mohamad Aspirandi, Rendy Mirwan Budi Satoto, Eko Eko Budi Satoto Firdausyah, Nori Hidayanti, Rasta Seviafani Martiana, Nina Maulana Arif Muhibbin mirwan aspirandi, rendy muhammad, thamrin Nada Atika, Hulwun Norita Citra Yuliarti, Norita Citra Probowulan, Diyah Riyanto Setiawan Suharsono Sahida, Ayunda Septia Wulandari Sita Nastiti, Ari Thamrin, Mohamad Thamrin, Mohammad Umamah, Khoirul Liza Wulandari, Dwi Agustin Yulinartati, Norita Citra