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All Journal Journal of Applied Business, Taxation and Economics Reseach Management Science Research Journal Review of Accounting and Taxation
Soerono, Ayu Noorida
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF TAX AVOIDANCE, TUNNELING INCENTIVES AND BONUS MECHANISM ON TRANSFER PRICING WITH LEVERAGE AS A MODERATION VARIABLE Zuliana, Erlin; Soerono, Ayu Noorida; Tjahjono, Mazda Eko Sri
Review of Accounting and Taxation Vol. 3 No. 1 (2024): June 2024
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v3i1.183

Abstract

Purpose – This research aims to determine the effect of tax avoidance, tunneling incentives, and bonus mechanisms on transfer pricing with Leverage as a moderating variable in manufacturing companies in the consumer goods industry sector, which is listed on the Indonesia Stock Exchange in 2016-2021Design/methodology/approach—Purposive sampling was used for sample selection, and 13 companies were selected for a total of 51 research data. Multiple linear regression and MRA were used for analysis with SPSS version 25 software. Finding - The results of this study indicate that tax avoidance has a significant positive effect, and tunneling incentives and bonus mechanisms have a significant negative effect on transfer pricing. Meanwhile, Leverage cannot weaken the impact of tax avoidance, tunneling incentives, and bonus mechanisms on transfer pricing.Originality - The originality of this research is to include a moderating variable, namely Leverage.Keywords - Tax Avoidance, Tunneling Incentive, Bonus Mechanism, Transfer Pricing, Leverage
THE INFLUENCE OF TAX UNDERSTANDING, IMPLEMENTATION OF GOVERNMENT REGULATION NUMBER 23 OF 2018 AND TAX SOCIALIZATION ON MSME TAXPAYER COMPLIANCE AT KPP PRATAMA PANDEGLANG Machfudoh; Andi; Soerono, Ayu Noorida
Management Science Research Journal Vol. 2 No. 3 (2023): August 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i3.69

Abstract

This study aims to determine the effect of understanding taxation, implementing Government Regulation No. 23 of 2018 and understanding taxation on MSME taxpayer compliance (Micro, Small and Medium Enterprises) at the Pratama Pandeglang Tax Service Office. The population in this study are all MSME taxpayers in Pandeglang, and the sample used is 100 taxpayers. This research is quantitative. The type of data in this study is primary with data sources using questionnaires. Data analysis using Multiple Linear Regression analysis. The results of this study indicate that tax understanding and tax socialization have no effect on MSME taxpayer compliance, while the implementation of Government Regulation No. 23 of 2018 has a positive effect on MSME taxpayer compliance
Board Gender Diversity and Corporate Tax Avoidance: Examining the Moderating Effect of CSR Latifahiansyah, Inas; Soerono, Ayu Noorida; Ismawati, Iis
Journal of Applied Business, Taxation and Economics Research Vol. 5 No. 2 (2025): December 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v5i2.540

Abstract

This study examines the effect of female board directors on corporate tax avoidance, with Corporate Social Responsibility (CSR) as a moderating variable. The study uses a quantitative method with secondary data from the annual reports of 30 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, yielding 150 observations. The data are analyzed using multiple regression and moderated regression analysis (MRA). The results indicate that board gender diversity has a significant negative effect on corporate tax avoidance, suggesting that female directors restrain tax avoidance practices. However, CSR does not moderate this relationship. This research provides originality by integrating transformational leadership theory with agency theory to explain the direct role of female directors in a developing country context. The findings imply that policymakers and corporations can benefit from promoting gender diversity on boards as a mechanism to enhance tax compliance, while also recognizing that CSR disclosure alone may not be sufficient to influence the ethical decision-making dynamics related to taxation.
Co-Authors Andi Ismawati, Iis Latifahiansyah, Inas Machfudoh Mazda Eko Sri Tjahjono, Mazda Eko Sri Zuliana, Erlin