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All Journal JDM (Jurnal Dinamika Manajemen) JURNAL AKUNTANSI UNIVERSITAS JEMBER Fokus Ekonomi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Akuntansi dan Manajemen JASS (Journal of Accounting for Sustainable Society) Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Disrupsi Bisnis Abdimisi Jurnal Pajak Vokasi (JUPASI) E-Jurnal Akuntansi TSM Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Nusa Akuntansi Jurnal Akuntansi JIMEKA
Pratiwi, Adhitya Putri
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : JIMEKA

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PENGARUH INTENSITAS MODAL, INVENTORY INTENSITY DAN TRANSFER PRICING TERHADAP TAX AVOIDANCE Putri, Lutviana Cindy Eka; Pratiwi, Adhitya Putri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.21400

Abstract

The purpose of this research is to determine the effect of capital intensity, inventory intensity and transfer pricing on tax avoidance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange in 20162020. The methodology used in this study is quantitative. The sampling technique used is purposive sampling and the sample obtained in this study is 90 data. The analytical method used is descriptive statistical analysis, classical assumption test, multiple regression analysis, determinant coefficient test, F test, and T test with the help of Eviews 9 software. Based on the test results, it was found that capital intensity, inventory intensity and transfer pricing had a simultaneous effect on tax avoidance. Capital intensity did not have an effect on tax avoidance. Inventory intensity had an effect on tax avoidance. Transfer pricing had no effect on tax avoidance.
PENGAMBILAN KEPUTUSAN PENGHINDARAN PAJAK PADA PERUSAHAAN MULTINASIONAL BERDASARKAN MULTINASIONALISM, PEMANFAATAN TAX HAVEN DAN THIN CAPITALIZATION Ayuningtyas, Fitria; Pratiwi, Adhitya Putri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 2 (2022): Mei 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i2.20954

Abstract

This study aims to analyze tax avoidance decision making in multinational companies based on multinationalism, the use of Tax Havens and Thin Capitalization. This study uses quantitative methods and uses secondary data from multinational companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sample used in this study used purposive sampling technique and obtained a sample of 32 companies. The data analysis method in this study uses multiple linear regression analysis with the statistical program Eviews 10. The results of this study prove that: Multinationality has a significant effect on tax avoidance, Tax Haven has a significant effect on tax avoidance, and Thin Capitalization doesnt have significant effect on tax avoidance.
Co-Authors Afridayani, Afridayani Cahyani, Nabila Duwi Cahyani, Yenni Firmansyah, Aditya Fitria Ayuningtyas Gunawan Habibah Habibah Holiawati, Holiawati Indrayani, Lioni Margie, Lyandra Aisyah Muhammad Ridwan Nopagia, Nopagia Norsiah, Siti Nur Kholisah, Yuni Isna Purnomo, Listiya Ike Puspita Handayani Putri, Adinia Pitaloka Putri, Lutviana Cindy Eka Rahma, Ayumi Rahutomo, Fajar Singgih Ruhiyat, Endang SEPTANTA, RANANDA Suripto Suripto Ulfani, Aulia Wulandari, Rosita Zalukhu, Pipit Kasih Murni