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All Journal Jurnal Akuntansi AKUNESA Journal of Student Development Information System (JoSDIS)
MARISA, RATNA
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Computer Science & IT Economics, Econometrics & Finance

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PENGARUH PAJAK, BONUS PLAN, TUNNELING INCENTIVE, DAN UKURAN PERUSAHAAN TERHADAP TRANSFER PRICING MARISA, RATNA
Jurnal Akuntansi AKUNESA Vol 5, No 2 (2017): AKUNESA (Januari 2017)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

Globalization and the existence of ASEAN Economic Community decrease the boundaries between countries, the freedom of transaction among affiliated company is presumed will increase transfer pricing. Majority shareholder usually will do transfer pricing to transfer their asset for personal interest. Transfer pricing makes the country suffered many losses especially in term of taxation. This study uses quantitative approach and multiple regression method. Using sample of companies listed on the Indonesian Stock Exchange from 2012 untill 2014, with dependent variable is transfer pricing, measured by Related Party Transaction, and the independent variable are tax, bonus plan, tunneling incentive, and the size of the company, this study finds that tunneling incentive and the size of the company positively impact on accounting conservatism. Whereas, tax and bonus plan have no impact on transfer pricing. Keywords: bonus plan, firm size, tax, transfer pricing, tunneling incentive.
Sistem Pendukung Keputusan Berbasis Web Dengan Metode Weighted Product Penyeleksian Kandidat Ketua Dan Wakil Ketua Himafortika Irsyadunas, Irsyadunas; Hatta, Arif Rahman; Safitri, Dian; Karimah, Mutiara; Marisa, Ratna; Pramana, Yogi
Journal of Student Development Information System (JoSDIS) Vol 3, No 1: JoSDIS | Januari 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/josdis.v3i2.4569

Abstract

The purpose of this study was to design a Decision Support System (SPK) for selecting the Chair and Deputy Chairmen of Himafortika using the Weighted Product (WP) Method. So far, the process of selecting the chairman and deputy chairman of Himafortika is still experiencing problems, where the selection system still uses the manual method. The results of the selection are then submitted to the selection team to assess the candidates who will be elected as candidates for chairman and deputy chairman of the Hima. This system is designed using the programming language PHP and MySQL as the database. This system can rank candidates by calculating feature weights. The alternative used in this study is based on the average active student requirements, GPA 3.00, semester students, past photos and LKMM-T certificates. The results of this study are a decision support system that is made to find out the best and worthy candidates to become candidates for chairman and deputy chairman of the Hima based on the results of an assessment of the requirements for the candidate for chairman and deputy chairman of the Hima. The admin can input data on the requirements for chairperson and deputy chairperson candidates for each factor, then the system will find a solution using the Weighted Product (WP) method. After the decision is obtained, the system will display the decision.
Co-Authors Dian Safitri Hatta, Arif Rahman Irsyadunas, Irsyadunas Karimah, Mutiara Pramana, Yogi