Article Per Year (5 Year)
p-Index From 2021 - 2026
2.195
P-Index
This Author published in this journals
All Journal Syntax Literate: Jurnal Ilmiah Indonesia Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Mandiri JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal PKM Manajemen Bisnis Jurnal Pajak Vokasi (JUPASI) Journal of Business, Social and Technology Journal of Law and Social Politics Asian Journal of Social and Humanities Jurnal Nusa Akuntansi
Ambarita, Dinar
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 14 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 14 Documents
Search

 1   2 
Taxation Aspects of Corporate Taxpayers Ambarita, Dinar; Kusuma, Eka; Kwartani, Yunita
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.257

Abstract

This research delves into the intricate taxation aspects surrounding corporate taxpayers. It examines the various dimensions of corporate taxation, including the principles governing corporate tax liabilities, tax planning strategies, and compliance obligations. The study navigates through the complexities of corporate tax regimes, analyzing the implications of tax laws, regulations, and reforms on businesses. Furthermore, it explores the evolving landscape of international taxation and its impact on multinational corporations. The paper also discusses contemporary issues such as tax avoidance, transfer pricing, and tax incentives, shedding light on their implications for corporate taxpayers and tax authorities. Through a comprehensive review of literature and case studies, this research provides valuable insights into the challenges and opportunities associated with corporate taxation, offering recommendations for policymakers, tax practitioners, and corporate entities to navigate the ever-changing tax environment effectively.
The Influence of Profit Management and Corporate Governance on Tax Aggressiveness Ambarita, Dinar; Febyana, Lidya
Journal of Business Social and Technology Vol. 6 No. 1 (2025): 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.v6i1.266

Abstract

This research aims to determine and evaluate the influence of earnings management and corporate governance on tax aggressiveness. This type of research is associative quantitative. The data used is secondary data. The population in this research is food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022. The sample data collection technique in this study used purposive sampling, namely a technique that takes into account criteria, so that the sample obtained using this method was 9 companies. The data analysis technique used is panel data regression analysis using E-views 9 software. The research results show that earnings management and corporate governance influence tax aggressiveness. Then, partially earnings management has no effect on tax aggressiveness. Meanwhile, corporate governance variables influence tax aggressiveness. This result is because the higher the corporate governance, the lower the level of tax aggressiveness taken by the company
Tax Factors, Audit Quality, and Multinationality in Transfer Pricing Practices of Multinational Firms Ambarita, Dinar; Gibtiyyah, Riska Mariyatul; Ibrohim, Ibrohim
Journal of Law and Social Politics Vol. 2 No. 2 (2024): Journal of Law and Social Politics
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jlsp.v2i2.48

Abstract

Background: Transfer pricing practices are widely used by multinational companies as a mechanism for tax management and profit allocation among related entities. Several factors, including tax burden, audit quality, and multinationality, are believed to influence transfer pricing decisions; however, empirical findings remain inconclusive, particularly in the context of multinational firms in Indonesia. Objective: This study aims to examine the effect of tax, audit quality, and multinationality on transfer pricing practices in multinational companies listed on the Indonesia Stock Exchange (IDX). Methods: This study employs a quantitative approach using panel data regression analysis. The sample consists of 19 multinational companies listed on the IDX during the 2018–2022 period, selected through purposive sampling. Secondary data were obtained from published corporate financial statements. Data analysis was conducted using EViews 10 Student Version Lite, and the most appropriate estimation model was determined prior to hypothesis testing. Results: The results indicate that the Fixed Effect Model (FEM) is the best model for this study. Partially, tax and audit quality have a significant effect on transfer pricing practices, while multinationality does not show a significant partial effect. Simultaneously, tax, audit quality, and multinationality jointly have a significant effect on transfer pricing. Conclusion: This study concludes that tax and audit quality are important determinants of transfer pricing practices among multinational companies in Indonesia. Although multinationality does not individually affect transfer pricing, the combined influence of all variables highlights the need for comprehensive monitoring of transfer pricing practices by companies and regulators.
Pengaruh Capital Intensity dan Komite Audit terhadap Agresivitas Pajak Ambarita, Dinar
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i4.64252

Abstract

Agresivitas pajak merupakan salah satu strategi perusahaan dalam meminimalkan beban pajak guna meningkatkan laba. Fenomena ini banyak terjadi pada perusahaan sektor energi yang memiliki karakteristik padat modal dan kebutuhan investasi yang besar. Capital intensity dan komite audit menjadi faktor yang diduga memengaruhi agresivitas pajak. Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity dan komite audit terhadap agresivitas pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan desain asosiatif. Data diperoleh dari laporan keuangan tahunan perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia melalui metode purposive sampling, sehingga diperoleh 13 perusahaan dengan total 65 observasi. Teknik analisis yang digunakan adalah regresi data panel dengan bantuan perangkat lunak EViews 13 serta dilakukan uji asumsi klasik untuk memastikan validitas model penelitian. Hasil penelitian menunjukkan bahwa secara parsial capital intensity berpengaruh negatif dan signifikan terhadap agresivitas pajak, sedangkan komite audit tidak berpengaruh signifikan terhadap agresivitas pajak. Secara simultan, capital intensity dan komite audit berpengaruh signifikan terhadap agresivitas pajak. Temuan ini mengindikasikan bahwa perusahaan dengan tingkat capital intensity yang tinggi cenderung memiliki beban depresiasi yang besar sehingga menurunkan agresivitas pajak, sementara keberadaan komite audit belum mampu secara optimal mengendalikan kebijakan perpajakan perusahaan.
Co-Authors Afriadi, Fiqih Arini, Dewi Ulfah Elvani, Astri Febriyanto, Fery Citra Febyana, Lidya Gibtiyyah, Riska Mariyatul Hasan, Julian Muhammad Ibrohim Kusuma, Eka Kwartani, Yunita Mona Monica Nurullah, Mawardi Prasetya, Eka Rima Prima Sadewa Rahmadania, Siti Aisyah Nurrizqi Restu, Yuliana Rusdi Rusdi Saragih, Muhammad Rizal Savitri, Maulidya Dwi Sembiring, Annisa Mayang Arista Septiningrum, Liana Dwi Sujarwo Sujarwo Utami, Ambar Tri Yudawirawan, Moh. Yuddy