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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Syi'ar Iqtishadi Jurnal Mantik JURNAL RISET AKUNTANSI TIRTAYASA Journal of Social Science Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia Journal of Applied Business, Taxation and Economics Reseach Indonesian Journal of Multidisciplinary Science Journal of Social Science International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Economics, Business and Innovation Research Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)

Hasanudin, Agus Ismaya

Universitas Sultan Ageng Tirtayasa

Author-ID : 1386909

Religion Agriculture, Biological Sciences & Forestry Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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THE EFFECT OF TRANSFER PRICING, TAX INCENTIVES, THIN CAPITALIZATION, ON TAX AGGRESSIVENESS WITH COMPANY SIZE AS A MODERATE VARIABLE Agus Ismaya Hasanudin; M Habibi Rizqullah; Denny Susanto
Indonesian Journal of Multidisciplinary Science Vol. 1 No. 8 (2022): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

This study aims to determine the effect of transfer pricing, tax incentives and thin capitalization on tax aggressiveness with firm size as a moderating variable. The object of research used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This research is a type of quantitative research with secondary data based on the company's financial statements obtained from the Indonesia Stock Exchange website. The sample selection in this study used a purposive sampling method so that the sample that met the criteria was obtained by 73 companies. Data processing was carried out using the SPSS 25 application program with the research model using multiple linear regression and moderated regression analysis (MRA). The results of the research simultaneously show that the transfer pricing, tax incentives, and thin capitalization variables together have an effect on tax aggressiveness. The results partially show that transfer pricing has no positive effect on tax aggressiveness, tax incentives and thin capitalization have a positive and significant effect on tax aggressiveness. While the moderated regression analysis (MRA) test shows that the firm size variable cannot moderate the effect of transfer pricing and tax incentives on tax aggressiveness, however the firm size variable can moderate and strengthen the effect of thin capitalization on tax aggressiveness.

THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY ON COMPANY VALUE WITH PROFITABILITY AS INTERVENING VARIABLES Agus Ismaya Hasanudin; Rahma Sukmadianti; Sabaruddinsah
Indonesian Journal of Multidisciplinary Science Vol. 1 No. 10 (2022): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

This study aims to determine the effect of good corporate governance and corporate social responsibility on firm value with profitability as an intervening variable. The sample used in this study is the Manufacturing Company in the Consumer Goods Industry Sector which is listed on the Indonesia Stock Exchange. This study uses secondary data that refers to information that has been collected from existing sources. In the form of company records or documentation, industry analysis by the media, government publications, internet, websites and others. SPSS 20 was used in this study to analyze research consisting of descriptive statistics and hypothesis testing. The results of this study indicate that Good Corporate Governance has an effect on firm value. Meanwhile, Corporate Social Responsibility has no effect on Company Value.

INFLUENCE OF INTELLECTUAL CAPITAL AND CSR DISCLOSURE ON COMPANY VALUE WITH FOREIGN OWNERSHIP STRUCTURE AS MODERATING VARIABLES Agus Ismaya Hasanudin; Morlia Hindriani; Iis Ismawati
Indonesian Journal of Multidisciplinary Science Vol. 1 No. 9 (2022): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

This study aims to determine the effect of intellectual capital and corporate social responsibility disclosure on firm value with foreign ownership structure as a moderating variable. The object of research used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is a type of quantitative research with secondary data based on the company's annual report obtained from the official website of the Indonesia Stock Exchange. Data processing uses the SPSS 25 application program with multiple linear regression research models and moderated regression analysis (MRA). The results showed that intellectual capital had a negative effect on firm value and CSR disclosure had a significant positive effect on firm value, while foreign ownership structures were unable to moderate the influence of intellectual capital and CSR disclosure on firm value.

Co-Authors Abdul Rohman Agus Sholikhan Yulianto Agus Sholikhan Yulianto Andry Dwi Fajar Anggi Haerani Aris Supriadi Denny Susanto Elfaumi Farkhah Elfa Elin Marlina Imam Abu Hanifah Ismawati, Iis Lestari, Tri Lia Uzliawati M Habibi Rizqullah Morlia Hindriani Muhamad Deny Bagas Giyantoro Mulyasari, Windu Nurhayati Soleha Nurhayati Soleha Rahma Sukmadianti Ramdhani, Dadan Risma Nindya Primawresti Rita Rosiana Sabaruddinsah Sabrina Gesila Finca Santosa, Imam Sev Rahmiyanti Soleha, Nurhayati Tenny Badina Vani Vauliyanti Willy Nurhayadi Yudhistira Saputra

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Journal : Indonesian Journal of Multidisciplinary Science