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All Journal MEDIA BISNIS JAATB Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi
ALEXANDER, NICO
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Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Determinants of Transfer Pricing Decisions and Its Impact on Tax Avoidance Alexander, Nico
Riset Akuntansi dan Keuangan Indonesia Vol. 9 No. 2 (2024): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v9i2.6389

Abstract

The purpose of this study was to obtain empirical evidence regarding the variables that may affect a company's decision of employing transfer pricing along with how that choice may affect tax avoidance. The variables that are used consist of the bonus mechanism, debt convenant, and tunneling incentive. The study used a two-stage regression analysis to analyze its hypotheses. 12 multinational manufacturing corporations listed between 2019 and 2021 on the Indonesia Stock Exchange represent the research sample. The purposive technique was the method used for selecting the research sample. The findings proved that the tunneling incentive has a negative impact on the decision of transfer pricing. This indicates the decision to utilize transfer pricing will be fewer depending on the percentage of foreign ownership in the business. In meanwhile, transfer pricing decisions are unaffected by bonus mechanism and debt covenants. Additionally, the findings demonstrate that tax evasion is unaffected by transfer pricing. This outcome demonstrates that there are still alternative strategies for avoiding taxes; transfer pricing has not become a significant one. The results of this study cannot be applied to other sectors within the company because it solely examines multinational manufacturing companies. Future research can use different variables or different measurements to get better results because not all of the variables used have an impact on transfer pricing or tax avoidance. The study's findings may be useful as a framework for other researchers looking into related subjects, and the results can also provide parties responsible for Indonesian taxation with more information to help them develop regulations related to transfer pricing and tax avoidance.
Workshop on the Cost of Goods Manufactured and Business Viability for SMK Tri Ratna Jakarta Students Anggraeni, Fanny; Alexander, Nico; Rudyanto, Astrid; Putri, Ade Hanifa; Putri, Ariesta Tika Kinanti P.S.; Lasar, Hilary Flora Agustina T.
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 2 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i2.2764

Abstract

The educational program at SMK Tri Ratna Jakarta focuses on cultivating entrepreneurial skills among students. They are required to develop products for sale, preparing them for entrepreneurship upon graduation. Various aspects of entrepreneurship are covered, including the calculation of Cost of Goods Manufactured and business feasibility. Accurate determination of Cost of Goods Manufactured is crucial for predicting potential profits, as errors in this process can lead to financial losses. Business feasibility is assessed through metrics such as payback period and Break Even Point. Recognizing the lack of information on these topics among students, the author initiated training sessions on Cost of Goods Manufactured calculation and business feasibility at SMK Tri Ratna Jakarta. The training sessions employed lecture and discussion methods to impart knowledge. The outcome of these sessions was enhanced understanding among students regarding the components of Cost of Goods Manufactured and methods for determining business feasibility using two different approaches. Students actively engaged in the training, demonstrating enthusiasm by asking numerous questions about Cost of Goods Manufactured calculations and business feasibility assessments for their products.
Predicting the Occurrence of Financial Reporting Fraud: S.C.C.O.R.E. Model Approach Alexander, Nico; Putri, Ade Hanifa; Putri, Ariesta Tika Kinanti Pangestu Sulistyo
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2501

Abstract

This research was carried out to gather empirical evidence regarding the factors that affect financial reporting fraud, utilizing the S.C.C.O.R.E theory approach, also known as the Hexagon theory. Those factors include stimulus (financial stability and external pressure), capability (director changes), collusion (related party transactions), opportunity (ineffective monitoring and nature of industry), rationalization (auditor changes), and ego (political connection). The research analyzed 130 companies listed on the Indonesia Stock Exchange, focusing on both cyclicals and non-cyclicals sectors, which were selected through a purposive sampling technique. This research employed a logistic linear regression. The findings indicated that the factor influencing financial reporting fraud is the stimulus provided by financial stability. The management's inclination to preserve a stable financial condition and avoid any financial downturn motivates them to engage in fraudulent activities. Consequently, the stronger the management's desire to uphold the company's financial stability, the greater the likelihood of fraud occurring. Furthermore, this research shows that external pressure, director changes, related party transactions, ineffective monitoring, the nature of industry, auditor changes, and political connections do not affect financial reporting fraud.
Agresivitas Pajak Perusahaan Melalui Related Party Transaction, Hutang Dan Aset Tetap Alexander, Nico; Dimas Indrawan, Muhammad
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 2 No 1 (2023): September 2023
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v2i2.263

Abstract

Corporate aggressiveness is the company's attempt to reduce corporate taxes. There are many method that companies do, but in this study using 3 method, namely related party transactions, debt and fixed assets. Therefore this study aims to obtain empirical evidence regarding the effect of related party transactions, debt and fixed assets on the aggressiveness of companies to reduce their taxes. The objects used in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. 60 manufacturing companies were selected as research samples using purposive sampling. This study uses multiple regression to test the hypothesis. The results showed that the level of debt has a positive effect on tax aggressiveness which indicates that companies that have high debt values will reduce aggressiveness towards corporate taxation. This is because companies that have a large debt value will have a large interest rate as a deduction from corporate tax, so that the tendency of companies to take actions that can reduce taxes will also decrease. The results of this study provide information to tax regulators regarding thefactors that influence companies to carry out tax aggression, so that tax regulators can adjust existing regulations so that tax revenues remain on target.
Apakah Corporate Governance dan Kinerja Perusahaan meningkatkan Kualitas Sustainability Reporting? Retnaningrum, Pembayun Kinanti; Alexander, Nico
Media Bisnis Vol. 16 No. 1 (2024): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v16i1.2439

Abstract

The operational activities of the company have the objective of maximizing profits. Every profit made will come at a cost of the social and environmental circumstances. The continual existence of humans and other living things associated with the company's operations will be impacted by this issue. Due to their need to survive, businesses are now more concerned with the environment and its surroundings, as shown by the CSR that they report on in their sustainability reports. The performance of the company and the presence of good corporate governance both support this disclosure. The purpose of this study was to gather empirical data regarding the impact of corporate performance and governance on sustainability report disclosure. The companies that are used are those that publish sustainability reports between 2020 and 2022 and are classified as basic material, cyclical, and non-cyclical companies. Purposive sampling was used to choose the research sample, which included 37 companies in total. Regression analysis on panel data was utilized to test the research hypothesis. The findings show that while leverage has a negative impact on disclosure in sustainability reports, governance, liquidity, and profitability have no effect on disclosure. Stakeholders can learn from this study what elements may improve the disclosure of information in corporate sustainability reports.
Dividen, Struktur Kepemilikan dan Tindakan Perataan Laba Lie, Jesica; Alexander, Nico
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.2894

Abstract

Investors' desire towards the company's profit target encourages management to take income smoothing actions making an appearance that profits are stable, but in fact, profits are not as high as stated. Income smoothing can be affected by a number of variables, including dividend payout amounts and the ownership structure of a company. In order to examine the impact of dividend payments and ownership structure on income smoothing activities in non-financial companies, this study was carried out. The sample in this study comprised of 53 non-financial companies chosen using purposive sampling from the population of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The level of dividend payment had an impact on the income smoothing, according to the results of the logistic regression analysis that was used to test the hypothesis. The more dividends the company pays out, the more likely management will employ earnings smoothing. Companies typically flatten earnings to meet the amounts of dividends to be given to shareholders so that companies can continue to pay dividends to investors. This study informs shareholders on the company's practices for adjusting earnings to accommodate for dividend payments, enabling them to make more prudent portfolio decisions going forward. Keywords: Income smoothing, dividend, ownership structure.
Accounting Conservatism and Its Determinants: Evidence from Indonesian Industrials Prahasini Sekarwesma, Reska; Pakpahan, Ramses; Alexander, Nico
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 4 No 1 (2025): September 2025
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v4i2.635

Abstract

Purpose – This study aims to obtain empirical evidence on the influence of Cash Flow, Leverage, Firm Size and Managerila Ownership on Accounting Conservatism. Design/methodology/approach – This study uses quantitative research. The sample in this study consist of 16 companies in the industrials sector listed on the Indonesia Stock Exchange from 2019 to 2023. The analysis technique used to test the hypothesis was panel data regression analysis using Eviews 9 software. Findings – The results of this study found that Cash Flow has a positive effect on Accounting Conservatism, as does Leverage. Firm Size has a negative influence on Accounting Conservatism, while Management Ownership has no influence on Accounting Conservatism. Research limitations/implications – This study discusses Accounting Conservatism and other factors such as Cash Flow, Leverage, Firm Size and Managerial Ownership that focus on industrial sector companies. This study uses the Accounting Conservatism (CONACC) model as a measurement of Accounting Conservatism.
Co-Authors Anggraeni, Fanny Dimas Indrawan, Muhammad Lasar, Hilary Flora Agustina T. Lie, Jesica Pakpahan, Ramses Prahasini Sekarwesma, Reska Putri, Ade Hanifa Putri, Ariesta Tika Kinanti P.S. Putri, Ariesta Tika Kinanti Pangestu Sulistyo Retnaningrum, Pembayun Kinanti Rudyanto, Astrid