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All Journal JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Account : Jurnal Akuntansi, Keuangan dan Perbankan
Hadmoko, Febriyadi Tri
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Economics, Econometrics & Finance

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Determinants of transfer pricing aggressiveness and the mediation role of tax burdens: Evidence from Indonesia Hadmoko, Febriyadi Tri; Irawan, Ferry
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 19 No. 1 (2022): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v19i1.13901

Abstract

Transfer pricing aggressiveness is influenced by various factors, including the complexity of operations, foreign direct investment, and tax haven utilization. This study was conducted to re-examine the factors that affect the transfer pricing aggressiveness by including the tax burden as a mediating variable which is expected to explain the inconsistency of the results of previous studies. This study uses data from manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2020 with a total observation of 350. The analysis technique uses panel data regression with Fixed Effect Model and Random Effect Model approaches. The results of the study show that the complexity of operations and tax haven utilization has a positive effect on transfer pricing aggressiveness. However, foreign direct investment does not affect transfer pricing aggressiveness. Further analyses indicate the tax variable partially mediates the effect of complexity operation and tax haven utilization on transfer pricing aggressiveness. In addition, the tax variable only has an indirect effect of foreign direct investment on transfer pricing aggressiveness. This means that foreign direct investment is used as a vehicle for transfer pricing.
PELAKSANAAN INVESTASI SUKUK DI INDONESIA: SEBUAH KAJIAN AKUNTANSI DAN REGULASI Hadmoko, Febriyadi Tri; Kusuma, Eko Hadi; Firmansyah, Amrie
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 7 No. 2 (2020): EDISI DESEMBER 2020
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v7i2.3547

Abstract

PELAKSANAAN INVESTASI SUKUK DI INDONESIA:  SEBUAH KAJIAN AKUNTANSI DAN REGULASI Febriyadi Tri Hadmoko yadi.hadmoko@gmail.com Eko Hadi Kusuma ehadi12@yahoo.com Amrie Firmansyahamrie.firmansyah@gmail.comJurusan Akuntansi, Politeknik Keuangan Negara STAN  ABSTRACTThis study aims to determine the implementation of SUKUK investment in Indonesia from accounting and regulation aspects. The research method used in this research is a qualitative method with content analysis. The steps are taken in this research use a literature study approach, namely bysearching various written or online sources in the form of books, archives, magazines, articles, ordocuments relevant to be identified, classified, and concluded. The data and information are then elaborated as a basis for research analysis. The results showed that SUKUK's treatment in Indonesia, as regulated in PSAK 110, has accommodated sukuk issuers and sukuk users' needs. Furthermore, the regulations for the issuance and implementation of SUKUK in Indonesia are adequate, but there is still a need to strengthen the legal framework by refining existing policies. The results of this study indicate that the government and companies issuing SBSN need to increase promotion and education to the public concerning SUKUK so that Indonesian citizens are expected to have an interest in investing through SUKUK. Keywords: Accounting, Law, sukuk ABSTRAKPenelitian ini bertujuan untuk mengetahui pelaksanaan investasi SUKUK di Indonesia dari aspek akuntansi dan regulasi. Metode penelitian yang digunakan dalam penelitian ini adalah metodekualitatif dengan analisis isi. Adapun langkah-langkah yang dilakukan dalam penelitian ini dengan menggunakan pendekatan studi literatur yaitu  dengan  melakukan pencarian terhadap berbagaisumber tertulis ataupun online baik berupa buku-buku, arsip, majalah, artikel, atau  dokumen- dokumen yang relevan untuk diidentifikasikan, diklasifikasikan, dan disimpulkan. Data dan informasi tersebut selanjutnya dielaborasi sebagai dasar analisis penelitian. Hasil penelitian menunjukkan perlakuan SUKUK di Indonesia yang diatur dalam PSAK 110 sudah mengakomodir kebutuhan penerbit sukuk dan pengguna sukuk. Selanjutnya, regulasi untuk penerbitan dan pelaksanaan sukuk di Indonesia sudah memadai namun masih perlu dilakukan penguatan kerangka hukum melalui penyempurnaan pokok kebijakan yang sudah ada. Hasil penelitian ini mengindikasikan Pemerintah dan Perusahaan penerbit SBSN perlu meningkatkan promosi dan edukasi kepada masyarakat tentang sukuk, sehingga masyarakat diharapkan memiliki minat untuk berinvestasi melalui SUKUK. Kata kunci: Akuntansi, Hukum, Sukuk.
Co-Authors Amrie Firmansyah Ferry Irawan Kusuma, Eko Hadi