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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Aktual Journal of Economic, Bussines and Accounting (COSTING) Jurnal Sains Sosio Humaniora Jesya (Jurnal Ekonomi dan Ekonomi Syariah) AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Jurnal Syntax Transformation Jurnal Pengabdian dan Kewirausahaan Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Media Ilmiah Akuntansi Journal of Business, Social and Technology Innovative: Journal Of Social Science Research Danadyaksa: Post Modern Economy Journal Akurasi Digismantech (Jurnal Program Studi Bisnis Digital)
Bwarleling, Theresia Hesti
Bunda Mulia University
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH BEBAN PAJAK, KEPEMILIKAN ASING, DAN UKURAN PERUSAHAAN TERHADAP PRAKTIK TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR MULTINASIONAL Nataly Angeliena; Theresia Hesti Bwarleling
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/z0mm1647

Abstract

This study aims to examine the effects of tax expense, foreign ownership, and firm size on transfer pricing practices among multinational manufacturing companies. The study employs a quantitative research approach using secondary data obtained from the annual reports of multinational manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling technique based on predetermined criteria, resulting in 30 companies with a total of 90 firm-year observations over three years with final sample after outlier resulting 33 sample. Data were analyzed using multiple linear regression analysis. The findings indicate that tax expense, foreign ownership, and firm size have influence on transfer pricing practices about 20.1% out of all variables that influencing transfer pricing decisions. Specifically, tax expense does not affect transfer pricing decisions, suggesting that companies may not utilize transfer pricing mechanisms as part of their tax management strategies. Foreign ownership also demonstrates a significant effect, indicating that foreign shareholders may influence corporate policies related to intercompany transactions. In addition, firm size does not affect transfer pricing practices, reflecting the greater complexity and operational scale of larger firms may not increase the likelihood of transfer pricing activities. This study contributes to the existing literature by providing empirical evidence regarding the relationship between tax expense, measured by the effective tax rate (ETR), foreign ownership, measured by the proportion of foreign shareholding, and firm size, measured by the natural logarithm of total assets, with transfer pricing practices. Furthermore, the study offers insights into how these factors shape transfer pricing behavior among multinational manufacturing companies in Indonesia.
Determinasi Ukuran Perusahaan, Risiko, dan Profitabilitas terhadap Corpotate Social Responsibility Expenditure Catheryn Iona Nelson; Theresia Hesti Bwarleling; Richelly Gwendella; Yulia Yulia
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025): Journal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.8980

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan, risiko perusahaan, dan profitabilitas terhadap Corporate Social Responsibility Expenditure. Penelitian ini menggunakan data sekunder, sampel dalam penelitian ini menggunakan perusahaan Basic Materials yang terdaftar di Bursa Efek Indonesia tahun 2022-2024 dengan jumlah sampel 31 perusahaan. Penentuan sampel menggunakan metode purposive sampling dengan analisis regresi linear berganda. Hasil uji t didapatkan nilai sig, Ukuran Perusahaan 0,000, Risiko Perusahaan 0,003 dan Profitabilitas 0,942 yang berarti Ukuran Perusahaan dan Risiko Perusahaan memiliki pengaruh terhadap Corporate Social Responsibility Expenditure sementara Profitabilitas tidak memiliki pengaruh terhadap Corporate Social Responsibility Expenditure. Kesimpulannya semua uji asumsi klasik terpenuhi, Ukuran Perusahaan memiliki pengaruh positif terhadap Corporate Social Responsibility Expenditure sementara Risiko Perusahaan memiliki pengaruh negatif terhadap Corporate Social Responsibility Expenditure.
The Effect of Capital Intensity, Audit Committee, and Firm Size on Tax Management in Property and Real Estate Sector Companies Griselda Avelyn Maylita; Theresia Hesti Bwarleling
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i3.740

Abstract

Background: State tax receipts finance the greater part of Indonesia’s national development agenda, although firms tend to regard tax as an expense that should be minimised wherever possible. Given that the property and real estate industry combines substantial investment in fixed assets with intricate transaction structures, its tax management practices warrant closer scholarly attention. Objective: This research investigates how capital intensity, the audit committee, and firm size influence tax management practices among property and real estate firms listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 period. Methods: A quantitative approach was employed, relying on secondary data obtained from audited annual reports. A purposive sampling procedure yielded a final sample of 20 firms, producing 80 firm-year observations. The dataset was analysed with IBM SPSS Statistics 29 through multiple linear regression. Results: Tax management is represented by the Effective Tax Rate (ETR), where a higher figure denotes a heavier realised tax burden and, correspondingly, a less aggressive approach to tax management. Capital intensity exerts a positive influence on ETR, suggesting that firms with substantial fixed-asset holdings do not translate depreciation into a lighter tax burden. The audit committee likewise exerts a positive influence, indicating that more robust internal oversight pushes firms toward a more compliant tax stance. Firm size, however, shows no significant influence. Conclusion: Tax management outcomes appear to be driven more by asset structure and governance quality than by firm scale. These results contribute to the body of Indonesian taxation literature.
The Effect of Audit Tenure, Firm Size, and Audit Fee on Audit Quality in Healthcare Sector Companies Nicky Louda; Theresia Hesti Bwarleling
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.875

Abstract

Financial“statements serve as an essential tool for management accountability and decision-making by investors, creditors, and regulators. To ensure the reliability of financial information, independent audits are required, with Audit Quality playing a crucial role in detecting material misstatements and enhancing stakeholder confidence. Cases of financial reporting irregularities, such as those involving PT Kimia Farma Tbk., highlight the importance of maintaining high Audit Quality to protect public trust and support transparent financial reporting. This study aims to examine the effect of Audit Tenure, Firm Size, and Audit Fee on Audit Quality in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using a causal quantitative approach and purposive sampling technique, the study analyzes secondary data obtained from the IDX and company websites through multiple linear regression. The sample consists of healthcare companies that consistently published annual financial statements, reported in Indonesian rupiah, and maintained a fiscal year ending on December 31 throughout the observation period. The findings indicate that Audit Tenure has no significant effect on Audit Quality, suggesting that auditors maintain professional independence and comply with applicable regulations regardless of engagement length. Meanwhile, Firm Size and Audit Fee positively affect Audit Quality, indicating that larger companies and adequate audit compensation contribute to more effective audit procedures and higher-quality audit outcomes.”
Co-Authors Abimanyu, Shyam Arum Puji Lestari Augusto, Marco Joy Catheryn Iona Nelson Chyntia Dewi Clint, Louis David Harianto Ernie Riswandari Evelyn Florencia Evilia, Evilia Felicia, Zoey Gouw, Calvin Griselda Avelyn Maylita Haryono, Antoni Irenius Dwinanto Bimo Julius, Jevon Lestari, Alicia Mario Ascaryo Septyadi Mario Inigo Radite Kusumo Nataly Angeliena Nathasia Priskila Nelson, Catheryn Iona Nicky Louda Novanto, Yosan Prayuda, Risky Richelly Gwendella Suryadi, Cristian Sutanto, Kevin Amadis Temy Setiawan, Temy Vioneta, Catherine Whynne, Vivian Yulia Yulia