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Laksana, Rio Dhani
Universitas Jenderal Soedirman, Indonesia
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Analisis Gaya Hidup Konsumen dan Etnosentrisme terhadap Perpektif Kualitas dan Implikasinya terhadap Niat Membeli Produk Budaya Pramono Hari Adi; Rio Dhani Laksana; Intan Shaferi
Probisnis Vol 15, No 2: Agustus (2022)
Publisher : Universitas Amikom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35671/probisnis.v15i2.1980

Abstract

Penerapan Asean Financial Network sebagai pasar bebas di kawasan Asia Tenggara pada penyerahan tahun 2015 memungkinkan tanpa masalah mempromosikan barang dan jasa ke lokasi internasional lainnya di kawasan Asia Tenggara agar persaingan semakin ketat. Hambatan akan berkurang atau mungkin tidak ada dan membuka pasar untuk industri dalam negeri yang berkembang. Pengertian terbaik adalah persepsi klien terhadap atribut-atribut yang dianggap penting. Penelitian ini akan mengembangkan model etnosentrisme pembeli, identitas sosial, persepsi kepuasan konsumen membeli barang dagangan etnik dengan variabel intervensi sikap pembeli. Hal ini terlihat pada pola penelitian pembeli barang dagangan batik Banyumas. Sampel penelitian sebanyak 150 pelanggan pelanggan batik Banyumas yang diambil secara purposive sampling dengan pengumpulan data kuesioner. Penelitian dilakukan dengan uji statistik dengan SPSS. Hasil secara simultan variabel cara hidup, etnosentrisme klien dan persepsi kualitas tinggi memiliki pengaruh yang cukup besar terhadap produktivitas kerja. Hasil parsial yaitu variabel cara hidup memiliki pengaruh yang cukup besar terhadap niat beli, variabel etnosentrisme konsumen memiliki dampak ukuran penuh terhadap niat beli, variabel gagasan besar memiliki pengaruh yang signifikan terhadap pembelian pelanggan tujuan.
Does Transfer Pricing, Sales Growth, Foreign Ownership, Asset Intensity Affect Tax Avoidance in Energy Companies in Indonesia? Rio dhani Laksana; Intan Shaferi; İlkay Aydoğmuş
Journal of Social Science 2424-2434
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i6.667

Abstract

Tax avoidance measures are carried out because of different interests on the part of the government and the companies, where the government needs to increase state revenues through large tax revenues while the companies want taxes to be as minimal as possible because taxes are a burden that reduces profits. The research aims to examine transfer pricing, sales growth, asset intensity and Foreign Ownership affected on tax avoidance in energy companies in Indonesia. A sample of companies in the energy sector that were listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022 was selected. Descriptive statistical tests, conventional assumptions, multiple regression analysis, and hypothesis testing. According to the test, the findings of this study show that transfer pricing and asset intensity has positive impacts impacts tax avoidance. Sales Growth and Foreign ownership, have a negative impact on tax avoidance
Does Transfer Pricing, Sales Growth, Foreign Ownership, Asset Intensity Affect Tax Avoidance in Energy Companies in Indonesia? Rio dhani Laksana; Intan Shaferi; İlkay Aydoğmuş
Journal of Social Science Vol. 4 No. 6 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i6.667

Abstract

Tax avoidance measures are carried out because of different interests on the part of the government and the companies, where the government needs to increase state revenues through large tax revenues while the companies want taxes to be as minimal as possible because taxes are a burden that reduces profits. The research aims to examine transfer pricing, sales growth, asset intensity and Foreign Ownership affected on tax avoidance in energy companies in Indonesia. A sample of companies in the energy sector that were listed on the Indonesia Stock Exchange (IDX) between 2020 and 2022 was selected. Descriptive statistical tests, conventional assumptions, multiple regression analysis, and hypothesis testing. According to the test, the findings of this study show that transfer pricing and asset intensity has positive impacts impacts tax avoidance. Sales Growth and Foreign ownership, have a negative impact on tax avoidance
Co-Authors Achmad, Fariz Alisa Tri Nawarini Chandra Suparno Dyah Perwita Hersugondo Hersugondo, H. I Gede Krisna Sukma Putra İlkay Aydoğmuş Intan Shaferi, Intan Mayasari, Viviana Mayasari, Viviana Muliasari Pinilih Pahlevi, Akbar Pramono Hari Adi