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All Journal JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN Formosa Journal of Applied Sciences (FJAS) International Journal of Accounting & Finance in Asia Pasific Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis
Weku, Priscillia
Unknown Affiliation
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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PENGARUH FREE CASH FLOW, PROFITABILITAS, DAN LIKUIDITAS TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2019-2022 Soeiswanto, Chintya; Karamoy, Herman; Weku, Priscillia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 2 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The company must fulfill its dividend distribution obligations to shareholders, while still ensuring optimal operational continuity. A company's decision regarding the process of distributing profits, whether as dividends to shareholders or as retained earnings for future investments, is referred to as dividend policy. Some factors that can affect dividend policy are free cash flow, profitability, and liquidity. The purpose of this study is to determine the effect of free cash flow, profitability, and liquidity on dividend policy. This study used a sample of 44 food and beverage companies listed on the Indonesia Stock Exchange in 2019-2022. The method used is quantitative research with a purposive sampling technique. In this study, data were analyzed using multiple linear regression analysis. The results showed that free cash flow and profitability had a positive and significant effect on dividend policy, while liquidity has no effect on dividend policy.Keywords : Free Cash Flow, Profitability, Liquidity, Dividend Polic
Analisis perhitungan, pemungutan, dan kontribusi pajak mineral bukan logam dan batuan terhadap pajak daerah dan pendapatan asli daerah Kota Tomohon Pandi, Johanes Mishart; Elim, Inggriani; Weku, Priscillia
Riset Akuntansi dan Portofolio Investasi Vol. 2 No. 2 (2024)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.262

Abstract

The Non-Metallic Mineral and Rock Tax is a regional tax in Tomohon City that contributes to Regional Tax and Regional Original Income. This study will determine the mechanism for calculating and collecting Non-Metallic Mineral and Rock Tax in Tomohon City, as well as the contribution of Non-Metallic Mineral and Rock Tax to Regional Taxes and Original Regional Income of Tomohon City in the 2019-2023 period. This study employs a descriptive qualitative analysis method. The study results clearly show that the calculation and collection of Non-Metallic Mineral and Rock Tax in Tomohon City is based on the regulations in force in the region. The average contribution from 2019 to 2023 clearly demonstrates that the criteria for non-metallic mineral and rock tax contributions are very low, both for Regional Taxes and Regional Original Income. A comparison with other regional taxes shows that the contribution of non-metallic mineral and rock taxes to Tomohon Regional Taxes for the 2019-2023 period is either the highest or the lowest. It is clear that the contribution of non-metallic mineral and rock taxes to PAD is insignificant when compared to the total from other PAD sources. The decline in the contribution of non-metallic mineral and rock taxes in Tomohon City is influenced by two main factors: the awareness and honesty of taxpayers in calculating and paying their taxes, as well as committing other fraud that can harm the Tomohon City government. Changes in rules and policies also play a role. If managed properly, the potential contribution of non-metallic mineral and rock taxes in Tomohon City can be maximised.
PENGARUH EFFECTIVE TAX RATE, TUNNELING INCENTIVE DAN EXCHANGE RATE PADA KEPUTUSAN TRANSFER PRICING PERUSAHAAN ( STUDI EMPIRIS PADA PERUSAHAAN IDX 30 YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2020-2023 ) Rumengan, Hutri Elisa Agnes; Karamoy, Herman; Weku, Priscillia
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 19 No 4 (2024): Going Concern : Jurnal Riset Akuntansi
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/gc.v19i4.59712

Abstract

This study aims to examine the effect of effective tax rate, tunneling incentive and exchange rate on corporate transfer pricing decisions. The data used in this study is secondary data in the form of annual financial statements obtained through the official website www.idx.co.id. The sampling technique used is purposive sampling so that 15 companies are obtained from 59 companies in the IDX 30 category listed on the Indonesia Stock Exchange for the 2020-2023 period and after the outlier method there are 35 samples from 60 samples included in the research sample. The analysis method used is quantitative analysis technique method with multiple regression analysis to see the effect of the independent variable on the dependent variable and the type of research used in this research is descriptive quantitative. The result shows that effective tax rate affects transfer pricing while tunneling incentive and exchange rate have no effect on transfer pricing.Keywords : Effective tax rate, Tunneling incentive, Exchange rate, Transfer pricing.
Evaluasi penerapan pajak penghasilan atas bisnis sewa ruangan pada kantor pengelola Star Square Manado Mokodompit, Jelita Astrid; Afandi, Dhullo; Weku, Priscillia
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.282

Abstract

Tax is a fundamental element of a country's financial system and plays a crucial role in the economy. Income Tax Article 4 Paragraph 2 is a significant tax for business activities, especially in the room rental business. Imposing income tax on the room rental business poses challenges, primarily in understanding and interpreting the applicable tax regulations to fulfil obligations and comply with taxation rules. This study evaluates the application of tax on the Room Rental Service Business at the Star Square Manado Management Office using a descriptive qualitative method. The results show that Star Square Manado has implemented tax regulations in accordance with applicable government regulations and has recorded accounting for every transaction that occurs.
Pengaruh beban pajak, kepemilikan asing dan ukuran perusahaan terhadap penerapan transfer pricing pada perusahaan sub sektor makanan dan minuman yang terdaftar di BEI tahun 2021-2023 Lakada, Injilita Novitasari; Lambey, Robert; Weku, Priscillia
Riset Akuntansi dan Portofolio Investasi Vol. 3 No. 1 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.312

Abstract

This study aims to study the application of transfer pricing schemes in the food and beverage sub-sector of companies listed on the Indonesia Stock Exchange. Transfer pricing is a common practice carried out by multinational companies to shift profits from countries with high tax rates to countries with low tax rates, which can affect the tax burden and overall company performance. The background of this study is based on the significant contribution of the food and beverage sub-sector to Indonesia's economic growth, as well as the large business potential in this sector considering the large population and high purchasing power. This study found several variables that have the potential to influence the application of transfer pricing, namely tax burden, company size, and foreign ownership. The method used in this study is secondary data analysis taken from annual reports published through the Indonesia Stock Exchange (IDX). To analyze the effect of independent variables on the dependent variable, appropriate statistical tests are used. The results of this study are expected to provide deeper insight into the factors that influence the application of transfer pricing in the food and beverage sub-sector of companies, as well as provide recommendations for companies in managing their tax strategies. This study is also expected to contribute to the existing literature on transfer pricing and tax policy in Indonesia.
Co-Authors Amal, Muhammad I. Dhullo Afandi Harijanto Sabijono Herman Karamoy Inggriani Elim Jenny Morasa Jessy D.L. Warongan, Jessy D.L. Jullie J Sondakh Kalangi, Linjte Karatahi, Adelheid Kiling, Jessica Natalia Kumaat, Swinglie K. Lakada, Injilita Novitasari Lintje Kalangi Macpal, Marchela Kezia Malendes, Daniel Mokodompit, Jelita Astrid Novi Swandari Budiarso Pandi, Johanes Mishart Robert Lambey Rumengan, Hutri Elisa Agnes Siddik, Agung S. A. Soeiswanto, Chintya Stanly W. Alexander Sumajow, Kezia Cicilia Tangkere, Sheila Fabiola Scarlet Zam Zam, Rizka Y.