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All Journal Jurnal Akuntansi Bisnis Pelita Bangsa Cahaya Pengabdian
Sulistyorini, Dian
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Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Transfer Pricing and Tax Avoidance on Profitability Through Thin Capitalization Dasman, Sunita; Redi, Aurelius; Sulistyorini, Dian; Triwibowo, Edi
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 9 No. 02 (2024): AKUBIS - Desember - 2024
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v9i02.2145

Abstract

Palm oil is the most important plantation product because it has a high value compared to other plantation products and is also one of the main sources of exchange rates from other countries. Taxes are corporate obligations paid to the government for profits obtained by companies. Tax avoidance is to reduce taxes but still comply with tax regulations and laws. Profitability is the lifeblood of a company's management. This study aims to examine tax avoidance and thin transfer pricing on profitability mediated by thin capitalization using multiple linear regression and path analysis. The population in this study is oil palm plantation companies listed on the Indonesia Stock Exchange for the period 2018 – 2023. Transfer pricing does not affect profitability directly, but the presence of thin capitalization mediating factors can affect profitability. Meanwhile, tax avoidance does not affect thin capitalization or profitability.
Pelatihan dan Pendampingan Pelaporan Keuangan dan Perpajakan Yayasan Anni’mah Alkarimah di Kabupaten Bandung Setyawan, Wisnu; Wulandari, Siska; Astuti, Dwi; Sulistyorini, Dian
Cahaya Pengabdian Vol. 1 No. 2 (2024): Desember 2024
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/cp.v1i2.134

Abstract

Every company in Indonesia must report an Annual Corporate Income Tax Notification (SPT). This reporting compliance allows companies to comply with tax regulations and also serves as an important tool for measuring the amount of tax they have to pay to the government. The Anni’mah Faoundation, based in West Bandung, faced difficulties in understanding and compiling the Agency’s Annual Tax Returns. To overcome this problem, Pelita Bangsa University launched a community service program that involves training and mentoring from academics and student. The aim of this program is to increase the knowledge and skills of company staff regarding reporting corporate income tax returns, filling out reports correctly, and paying taxes according to applicable regulations. The method used to carry aout this activity includes identification.
Co-Authors Dwi Astuti Redi, Aurelius Setyawan, Wisnu Siska Wulandari, Siska Sunita Dasman Triwibowo, Edi