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All Journal Jurnal al-Ulum : Jurnal Pemikiran dan penelitian ke-Islaman Al-Muaddib : Jurnal Ilmu-Ilmu Sosial & Keislaman PeTeKa NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Edumaspul: Jurnal Pendidikan Tasyri` : Jurnal Tarbiyah-Syari`ah-Islamiyah Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Riset Terapan Akuntansi Tabyin; Jurnal Pendidikan Islam Jurnal Industri Kreatif dan Kewirausahaan Abdi Kami : Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Wahana Pendidikan Al-Hasanah : Jurnal Pendidikan Agama Islam Education and Counseling Journal Journal of Artificial Intelligence and Digital Business Indonesian Research Journal on Education Jurnal Pengabdian Masyarakat Bangsa JAMAS: Jurnal Abdi Masyarakat Jurnal Nusa Akuntansi Intelektual: Jurnal Pendidikan dan Studi Keislaman Indonesian Journal of Environment and Sustainability Issues
Abidin, Jaenal
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Journal : Jurnal Nusa Akuntansi

 1 
PENGARUH TAX HAVEN, FOREIGN OWNERSHIP DAN EXCHANGE RATE TERHADAP TRANSFER PRICING M. Irvan Muhsin; Abidin, Jaenal
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.158

Abstract

This study aims to analyze and prove empirically the effect of Tax Haven, Foreign Ownership, and Exchange Rate  on Transfer Pricing. This type of research is associative quantitative using secondary data taken from the Indonesia Stock Exchange's website, the company's website. The population in this study were  minimg sector companies listed on the Indonesia Stock Exchange for the period 2018 – 2022. The sample selection procedure in this study used purposive sampling, and only 12 companies met the criteria with a 5 year research period. So that as many as 60 data were obtained as samples in this study. The data analysis technique used is panel data regression analysis using E- views 12 version. The results of this study indicate that partially Tax Haven has an effect on Transfer Pricing, Foreign Ownership has no effect on Transfer Pricing, and Exchange Rate has no effect on Transfer Pricing. Simultaneously Tax Haven, Foreign Ownership, and Exchange Rate affect Transfer Pricing.
PENGARUH KOMPENSASI EKSEKUTIF, CAPITAL INTENSITY DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE Putri, Marcelia Anindya; Abidin, Jaenal
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.199

Abstract

This study aims to analyze the influence of Executive Compensation, Capital Intensity and Financial Distress on Tax Avoidance. This study was conducted by analyzing financial reports and annual reports of companies operating in the mining sector listed on the Indonesia Stock Exchange (BEI) for a 6 year period (2018-2023). The sample used in this study was 12 companies taken based on purposive sampling technique. The data used in this study is secondary data in the form of financial reports and annual reports from each company used as the study sample. The independent variables in this study are Executive Compensation, Capital Intensity and Financial Distress, while the dependent variable is Tax Avoidance. This study uses the panel data regression method. Analysis of study results using the Eviews 12 Student Lite Version tool. The study results show that the best model to use in this study is the Cammon Effect Model (CEM). The study results show that Executive Compensation has no effect on Tax Avoidance, Capital Intensity has an effect on Tax Avoidance, and Financial Distress also has no effect on Tax Avoidance.
PENGARUH CAPITAL INTENSITY, FINANCIAL DISTRESS DAN KONEKSI POLITIK TERHADAP TAX AVOIDANCE Irmawati; Abidin, Jaenal
Jurnal Nusa Akuntansi Vol. 2 No. 1 (2025): Jurnal Nusa Akuntansi Volume 2 Nomor 1 Januari Tahun 2025
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v2i1.206

Abstract

This study aims to analyze the influence of capital intensity, financial distress and political connections on tax avoidance. This study was conducted by analyzing financial reports and annual reports of companies operating in the mining sector listed on the Indonesian Stock Exchange (BEI) for a 6 year period (2018-2023). The sample used in this study was 13 companies taken based on purposive sampling technique. The data used in this study is secondary data in the form of financial reports and annual reports from each company that has been used as a study sample. The independent variables in this study are capital intensity, financial distress and political connections, while the dependent variable is tax avoidance. This study uses the panel data regression method. Analysis of study results using the Eviews 12 Student Lite Version tool. The results of this study show that partially capital intensity has a negative effect on tax avoidance, financial distress have no significant effect on tax avoidance and political connections have no significant effect on tax avoidance. Simultaneously capital intensity, financial distress and political connections influence tax avoidance.
Co-Authors Abdul Kosim, Abdul Abdurachman , Tubagus Arya Achmad Junaedi Sitika Ade Lenty Hoya Adi Indrawan, I Gede Astuti Darmiyanti Aulia, Reinova Noer Aulia, Salsabila Dedi Pahroji Fadilah, Fitri Ainun Fajar, Rizky Nur fapriansyah, ari Ferianto Ferianto Ferianto H. Mansyur, H. Masykur Habibah, Elia Nur Harahap, Hendra Asri Hardini, Ria Haris , Amnan Ichan, Muhamad Ilham Fahmi, Ilham Indrawan, I Gede Adi Irman Jaya , La Ode Irmawati Istiqomah, Ira Nadila Khaeriyah Khaeriyah, Khaeriyah Kurniati, Grasia Lestari, Widya Rahma M. Irvan Muhsin Manshur, Masykur Mansyur, Masykur Maolida, Didah Meilisa, Shania Azhari Mustofa, Taufik Nafisa Zahira, Alma Nisa, Qurrota Ayun Nurfarida, Alia Siti Nurlaeli, Acep Nurmalasari, Siti Nursidik, Rizky pengelola, pengelola Priyana, Puti Putri, Alifa Rahma Putri, Marcelia Anindya Putri, Septilia Adinda Putri, Yory Nur Hidayatul Rahardini, Rosita Dwinanda Rahma, Ayumi Ramdhani, Khalid Ridho, Habib Naufal Ruslan, Undang Saefina, Khaila Najwa Santoso, Budi Tri Saputra, Angga Fiqki Sasana, Lodang Prananta Widya Sulistiawati, Esti Sundani, Delina Dwi Undang Ruslan Wahyudin Waluyo, Kasja Eki Widya Sasana, Lodang Prananta Wulandari, Elisa Yulis Adriana Zubaedah, Rahmi