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All Journal Fundamental Management Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) fundamental management journal
Aprianingsih
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH TRANSAKSI PIHAK BERELASI DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK TAHUN 2017 SAMPAI DENGAN 2019 (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia ): THE INFLUENCE OF RELATED PARTY TRANSACTIONS AND PROFITABILITY ON TAX AGGRESSIVINESS FOR THE YEAR (In Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange) Aprianingsih; Manurung , Jean P; Lumbantoruan , Rutman
Fundamental Management Journal Vol. 6 No. 2 (2021): 2540-9220 (online) Volume:6 No.2 Oktober 2021
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v6i2.3428

Abstract

Related party transactions are transactions between parties that have a special relationship or are the source of problems arising from transfer pricing practices. This study aims to determine the effect of related party transactions and profitability on aggressiveness in 2017 to 2019 in Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange. The sampling technique is purposive sampling of 14 companies with sample criteria, namely food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2019. The results of the study show a positive relationship to tax aggressiveness, which indicates that there is no effect between related party transactions and aggressiveness. tax. The related party transaction variables and profitability show that there is no effect on tax aggressiveness in food and beverage sub-sector manufacturing companies on the IDX in 2017 to 2019. Suggestions for companies with high profits should maximize their tax planning properly without having to do tax aggressiveness. Keywords: Related Party Transactions, Profitability, Tax Aggressivness
PENGARUH TRANSAKSI PIHAK BERELASI DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK TAHUN 2017 SAMPAI DENGAN 2019 (Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia ): THE INFLUENCE OF RELATED PARTY TRANSACTIONS AND PROFITABILITY ON TAX AGGRESSIVINESS FOR THE YEAR (In Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange) Aprianingsih; Manurung , Jean P; Lumbantoruan , Rutman
Fundamental Management Journal Vol. 6 No. 2 (2021): 2540-9220 (online) Volume:6 No.2 Oktober 2021
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v6i2.3428

Abstract

Related party transactions are transactions between parties that have a special relationship or are the source of problems arising from transfer pricing practices. This study aims to determine the effect of related party transactions and profitability on aggressiveness in 2017 to 2019 in Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange. The sampling technique is purposive sampling of 14 companies with sample criteria, namely food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2017-2019. The results of the study show a positive relationship to tax aggressiveness, which indicates that there is no effect between related party transactions and aggressiveness. tax. The related party transaction variables and profitability show that there is no effect on tax aggressiveness in food and beverage sub-sector manufacturing companies on the IDX in 2017 to 2019. Suggestions for companies with high profits should maximize their tax planning properly without having to do tax aggressiveness. Keywords: Related Party Transactions, Profitability, Tax Aggressivness
NEGATIVE IMPACT AND EFFORTS TO RESPOND TO TOURISM DEVELOPMENT IN INDONESIA, ESPECIALLY IN BINTAN ISLAND, RIAU ISLANDS PROVINCE Brian Kawasi; Sri Rahima; Dwi Junila Sari; Aprianingsih; Fadliyah Anas Tjatoer; Nike Astarina; Indrayani; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 7 (2023): JUNE
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i7.173

Abstract

From the above evidence in carrying out development, it can be concluded that Indonesian tourism in general and Bintan Island in particular has experienced There are indications of an imbalance of power relations between the countries of origin of tourists (developed countries) and developing countries as hosts. Tourist dissatisfaction is often seen as the fault of the host country. Like a new model of Imperialism (John A Hobson's Theory of Addiction). The imbalance in the inflow of various multinational companies into the development of Indonesia's tourism sector is flowing so swiftly. There are too many foreign investors so that Indonesia has been flooded with various international star hotel chains, from Jakarta to Irian Jaya. Meanwhile, national products have weak competitiveness. do not have high bargaining power, even in the domestic market causing a new model of Imperialism (John A Hobson's Dependency theory). The occurrence of damage to the environment and traditional culture. The relationship between hosts and tourists as guests, is more like slaves with their masters. The host, due to economic considerations, sacrifices everything for the satisfaction of his guests. (Theory of Sustainable Development). There are indications that tourism is a new/covert form of imperialism, there is dependence on the receiving country/region to comply with the wishes of tourists because they want to reach the international market/for economic benefits. Meanwhile, the host country is unable to compete in entering the international market mechanism. Governments and business people in countries/regions receiving tourists are subject to the interests of tourists, for the sake of foreign exchange. Various policies in the field of tourism and tourism products are designed to set aside people's rights.
Co-Authors Brian Kawasi Dwi Junila Sari Fadliyah Anas Tjatoer Indrayani Lumbantoruan , Rutman Manurung , Jean P Muammar Khaddafi Nike Astarina Sri Rahima