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All Journal Journal of International Multidisciplinary Research SIKIP: Jurnal Pendidikan Agama Kristen
Dayanti, Iis
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Sector-Specific Strategies: How Consumer Goods Companies Navigate Tax Avoidance Djatnicka, Erlina; Sulistyorini Wulandari, Dian; Dayanti, Iis
Journal of International Multidisciplinary Research Vol. 2 No. 9 (2024): September 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr901

Abstract

This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Uncovering The Secrets: How Profitability, Firm Size, Earnings Management, And Sales Growth Drive Tax Avoidance In Indonesia's Energy Giants (2018-2022) Purba, Jamian; Sulistyorini Wulandari, Dian; Dayanti, Iis
Journal of International Multidisciplinary Research Vol. 2 No. 9 (2024): September 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/JIMR902

Abstract

This study aims to investigate the dynamics of tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2018 to 2022 period, with a focus on the influence of profitability, company size, earnings management, and sales growth. Using a quantitative method, hypothesis testing was conducted based on secondary data collected from the financial statements of energy companies. Through a purposive sampling approach, the analysis included 20 companies, resulting in a dataset consisting of 73 observations. The analysis revealed several interesting findings: profitability did not show a significant effect on tax avoidance, while company size was found to have a significantly positive impact. Meanwhile, earnings management did not significantly contribute to tax avoidance, and sales growth demonstrated a significantly negative relationship with tax avoidance. These findings enrich the understanding of the factors influencing tax strategies in Indonesia's energy
Peran Orang tua dalam Pendidikan Anak Usia Dini di Era Society 5.0 Lasurital, Silvy Rolis; Anabertus, Hesty Rolis; Dayanti, Iis; Zega, Ridwan Putra; Siahaan, Ruth Judica
SIKIP: Jurnal Pendidikan Agama Kristen Vol 3, No 2: Agustus 2022
Publisher : Sekolah Tinggi Teologi IKAT Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52220/sikip.v3i2.148

Abstract

Era society 5.0 anak-anak tidak dapat dipisahkan dengan yang namanya perangkat seluler yang membuat anak menyukai perangkat seluler. Terutama bagi anak usia dini yang sudah diajarkan untuk memakai perangkat seluler yang di dalamnya tentu memiliki konten yang tidak wajar atau pantas bagi anak usia dini, dikarenakan orang tua sepatutnya memahami dan terus mengawasi serta melihat apa yang telah dicari oleh anak tersebut sehingga anak tetap dalam batasannya sesuai kebutuhannya. Peneliti menggunakan penelitian deskriptif dengan pendekatan kualitatif. Perkembangan teknologi di era society 5.0 mengharuskan semua orang tua maupun keluarga memiliki perangkat seluler di rumah. Saat perangkat seluler berada di dalam sebuah keluarga atau digunakan oleh orang tua, ada berbagai hal yang perlu dipersiapkan guna menghadapinya supaya dapat hidup bersama dengan teknologi setiap harinya. Oleh karena itu peranan orangtua terhadap pendidikan anak usia dini di era society sangat dibutuhkan untuk membantu dan membatasi anak dalam menggunakan perangkat seluler tersebut. Perkembangan teknologi di era society 5.0 mengharuskan orang tua maupun keluarga mampu berpengaruh bagi anak, supaya dapat mengikuti dan mampu menggunakan kecanggihan teknologi dengan sebaik mungkin. Sebab orang tua seharusnya menjadi pengawas dan pembimbing di dalam keluarga dengan serius untuk mengkomunikasikan dan menjelaskan teknologi sesuai dengan kebutuhan anak tersebut. 
Co-Authors Anabertus, Hesty Rolis Djatnicka, Erlina Lasurital, Silvy Rolis Purba, Jamian Siahaan, Ruth Judica Sulistyorini Wulandari, Dian Zega, Ridwan Putra