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All Journal LISANIA Jurnal Ilmu dan Pendidikan Bahasa Arab JIFA (Journal of Islamic Finance and Accounting)
Maiza, Zikrawahyuni
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Economics, Econometrics & Finance

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The Implications of Coronavirus Outbreak on the Vocabularies and Language Styles of Arabic-speaking Indonesians Febrianta, Rita; Daud, Daud Mohammed; Maiza, Zikrawahyuni
LISANIA: Journal of Arabic Education and Literature Vol 4, No 2 (2020)
Publisher : IAIN Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/lisania.v4i2.108-126

Abstract

This study examines the implications of the Corona pandemic in the vocabulary and style of non-native Arabic speakers in Indonesia. The aim of this study is to identify new vocabulary and phrases acquired by Indonesian teachers and students. The research method used is descriptive qualitative. The results showed that there were several vocabulary words, new phrases, and some specific terms used in teacher and student writing.
Transfer pricing and tax avoidance: Moderating role of audit quality illahi, ilham; Sumarni, Nini; Maiza, Zikrawahyuni
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 2 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i2.6537

Abstract

Transfer pricing can confer advantages to companies, such as enhancing their business competitiveness and facilitating internal fund transfers. However, in practical application, companies also exploit transfer pricing for the purpose of tax avoidance, aiming to minimize their tax liabilities. Consequently, this practice has been observed to have adverse implications for the state, specifically in terms of reduced tax revenue. To explore the impact of transfer pricing on tax avoidance, researchers undertook an empirical examination. They introduced the variable of audit quality as a moderator to assess its influence on the relationship between transfer pricing and tax avoidance. The study focused on a sample of manufacturing firms listed on the Indonesia Stock Exchange, employing a purposive sampling technique. To ascertain the effects of transfer pricing variables on tax avoidance and the moderating influence of audit quality, the researchers conducted multiple linear regression tests. The findings of the study indicate a positive association between transfer pricing and tax avoidance. This research provides valuable contributions that companies engaging in transfer pricing practices are, indeed, employing them as a form of tax avoidance strategy, aiming to minimize their corporate tax obligations. However, the study does not provide evidence supporting the notion that the quality of auditors can mitigate transfer pricing undertaken for the purpose of tax avoidance.
Co-Authors Daud, Daud Mohammed Illahi, Ilham Rita Febrianta sumarni, nini