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All Journal 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 Sanskara Ekonomi dan Kewirausahaan Journal of Law and Social Politics Asian Journal of Social and Humanities Jurnal Nusa Akuntansi
Ambarita, Dinar
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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

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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
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 Entrepreneurial Passion Inventing serta Entrepreneurial Resilience terhadap Venture Persistence melalui Grit di Indonesia Amalia, Lutfi; Wijayanti, Sukma; Ambarita, Dinar; Sudarmanto, Eko
Sanskara Ekonomi dan Kewirausahaan Vol. 4 No. 02 (2026): Sanskara Ekonomi dan Kewirausahaan (SEK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sek.v4i02.755

Abstract

Penelitian ini mengkaji pengaruh semangat kewirausahaan dalam berinovasi dan ketahanan kewirausahaan terhadap ketekunan usaha, dengan keteguhan hati sebagai variabel mediasi, dalam konteks Indonesia. Menggunakan desain penelitian kuantitatif, data dikumpulkan dari 155 wirausahawan aktif melalui kuesioner terstruktur yang diukur menggunakan skala Likert. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS) dengan SmartPLS 3. Hasil menunjukkan bahwa semangat kewirausahaan dalam berinovasi dan ketahanan kewirausahaan keduanya memiliki pengaruh positif yang signifikan terhadap ketekunan. Selain itu, ketekunan memiliki pengaruh positif yang kuat terhadap ketahanan usaha. Analisis mediasi menunjukkan bahwa ketekunan secara parsial memediasi hubungan antara semangat kewirausahaan dalam berinovasi dan ketahanan usaha, serta antara ketahanan kewirausahaan dan ketahanan usaha. Temuan ini menyoroti peran kritis sumber daya psikologis yang berorientasi pada ketekunan dalam mempertahankan aktivitas kewirausahaan, terutama di ekonomi emerging yang ditandai oleh ketidakpastian dan keterbatasan sumber daya. Studi ini berkontribusi pada literatur kewirausahaan dengan mengintegrasikan passion, ketahanan, dan ketekunan ke dalam kerangka kerja yang terpadu, serta memberikan wawasan praktis untuk program pengembangan kewirausahaan yang bertujuan meningkatkan keberlanjutan usaha jangka panjang di Indonesia.
Co-Authors Afriadi, Fiqih Amalia, Lutfi 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 Sudarmanto, Eko Sujarwo Sujarwo Sukma Wijayanti Utami, Ambar Tri Yudawirawan, Moh. Yuddy