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All Journal AKSIOMA: Jurnal Program Studi Pendidikan Matematika AKSIOMA PAUDIA: JURNAL PENELITIAN DALAM BIDANG PENDIDIKAN ANAK USIA DINI Jurnal Obsesi: Jurnal Pendidikan Anak Usia Dini JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Dinamisia: Jurnal Pengabdian Kepada Masyarakat SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Cendekia : Jurnal Pendidikan Matematika Jurnal Basicedu EDUKATIF : JURNAL ILMU PENDIDIKAN Inovasi: Jurnal Ilmiah Ilmu Manajemen Jurnal Lentera Pendidikan Pusat Penelitian LPPM UM Metro AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Pengabdian kepada Masyarakat Nusantara Ekspektasi: Jurnal Pendidikan Ekonomi Mitra Mahajana: Jurnal Pengabdian Masyarakat Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran JUPIKA: JURNAL PENDIDIKAN MATEMATIKA EkoPreneur Jurnal Basicedu Prima Magistra: Jurnal Ilmiah Kependidikan Al-Irsyad Journal of Mathematics Education JAKBS Khidmat : Jurnal Pendidikan dan Ilmu Sosial AsbaK Jurnal Ekonomi dan Bisnis
lely Suryani
Universitas Flores
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : EkoPreneur

 1 
Pengaruh Tunneling Incentive Dan Leverage Terhadap Keputusan Transfer Pricing: Pada Perusahaan Energi Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Huda Tiara; Lely Suryani
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

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Abstract

This study aims to analyze the influence of tunneling incentive and leverage ontransfer pricing decisions in energy sector companies listed on the Indonesia StockExchange (IDX) during the 2019–2023 period. Transfer pricing refers to pricingpolicies in intercompany transactions within a business group, often used as astrategy to reduce tax burdens. Tunneling incentive reflects the controllingshareholders’ tendency to transfer company resources for personal gain, whileleverage indicates the company’s dependency on debt financing. This study employsa quantitative approach using panel data regression analysis. The tunneling incentivevariable is proxied by foreign controlling ownership exceeding 20%, leverage ismeasured by the Debt to Equity Ratio (DER), and transfer pricing is proxied by theratio of related party receivables to total receivables. The results show that bothtunneling incentive and leverage have a significant simultaneous influence ontransfer pricing decisions. Partially, both variables also have a positive andsignificant effect. These findings indicate that ownership structure and corporatefunding composition play important roles in a firm’s tendency to engage in transferpricing practices. Therefore, strengthening regulations and supervision of affiliatetransactions and ownership structures is crucial to prevent tax avoidance that harmsstate revenue. This research is expected to contribute to tax authorities, academics,and businesses by providing insights into the driving factors of transfer pricing in theIndonesian energy sector. Keywords: Tunneling Incentive, Leverage, Transfer Pricing, Energy Sector,Indonesia Stock Exchange.
Pengaruh Kualitas Pelayanan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi : Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Serpong Tahun 2019-2023 Sela Apriani; Lely Suryani
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

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Abstract

The purpose of this study is to provide empirical evidence on the effect of servicequality and tax sanctions on individual taxpayer compliance, which plays a criticalrole in supporting the sustainability of a country’s taxation system and ensuring theoptimization of state revenue. The research was conducted on individual taxpayersregistered at the Serpong Primary Tax Service Office (KPP Pratama Serpong)using a probability sampling method, with a total of 100 taxpayers selected as thesample, all of whom are required to report their annual tax returns. This studyapplies a quantitative approach with multiple linear regression analysis as the maintechnique to evaluate the relationship between service quality and tax sanctions asindependent variables, and taxpayer compliance as the dependent variable. Datacollection was carried out through questionnaires distributed directly torespondents, allowing researchers to obtain accurate information about theirperceptions, attitudes, and behaviors regarding tax obligations. The results of theanalysis reveal that service quality and tax sanctions both significantly influencetaxpayer compliance. Specifically, better service quality, demonstrated byresponsive, reliable, and professional tax officers, encourages taxpayers to complywith tax regulations, as it builds trust and reduces administrative difficulties. At thesame time, effective tax sanctions serve as a strong deterrent againstnoncompliance, motivating taxpayers to fulfill their obligations consistently and ontime. These findings highlight the importance of balancing high-quality taxservices with strict enforcement mechanisms, providing valuable insights for taxauthorities and policymakers to strengthen strategies that enhance taxpayercompliance and ultimately contribute to maximizing state revenue throughimproved efficiency in the tax collection system. Keywords: taxpayer compliance, service quality, and tax sanctions
Co-Authors Agnes Pendy Agustina Mei Agustinus F. Paskalino Dadi Alexander Bala Ana Maria Gadi Djou Andini Silvia Putri Sudarsono Ariswan Usman Aje Aschari Senjahari Rawe B. Seto, Stefania Bay, Ernesta Bili Umbu Kaleka, Melkyanus Bliklolong, Maria Fidelia Keneka Bonaventura R. Seto Se Denny Pareira Meke, Konstantinus Dita Cahya Kamila Ernesta Leha Falentina Lucia Banda Felix Welu Grasela Sare Manda Gregorius Taga Hamsa Doa Hasti Sulaiman Hilaria Melania Mbagho Hubertus Gusti Ma, Stefanus Huda Tiara Jago Tute, Kristianus Josef Kusi Kaleka, Melkyanus B.U. Karolus Charlaes Bego Konstantinus Denny Pareira Meke Kristianus j Tute Kristianus J Tute Kristianus J. Tute Kristianus J. Tute Kristianus Jago Tute Maimunah H. Daud Malo, Benedikta Mandona, Kartika Chandra Kirana Maria Goretty Diciloam Bantas Maria Kristina Ota Maria Purnama Nduru Maria Sutrisna Sri Ayu Anna Maria Trisna Sero Wondo Marsel Nande Murdaningsih Murdaningsih Natalia Peni Paresa, Yoseph Delsony Pendi, Agnes Philipus Nerius Supardi R Seto Se, Bonaventura Reyna Virginia Nona Sa'o, Sofia Sannar, Donatus Sara, Albertus Novembriyano Sarong, Lydia Sayful Amrin Sa’o, Sofia Sela Apriani Se’a, Elisabeth Elviana Sofia Sa’o Stefania Baptis Seto Stefanus Hubertus Gusti Ma Stefanus Notan Tupen Tiara Ayu Andryana Tute, Kristianus J Tute, Kristianus J. Umi Kalsum Virgilius Bate Lina Yasinta Yenita Dhiki Yju, Quirinus Yosef Kusi Yosef Moan Banda Yuliana Maria Sema